Accounting controls at the Society of Jesus-1646 to 2005

• Type: Article in International Scientific Journal
• Date: 2022

Authors

Quinn, M (Author) Other; João Oliveira (Author) FEP; Santidrian, A (Author) Other

Journal

Title: Journal of Management History

Vol. 28

Pages: 255-283

ISSN: 1751-1348

Publisher: Emerald

Indexing

ISI Web of Knowledge - 6 Citations

Scopus - 6 Citations

Other information

Authenticus ID: P-00V-A9X

DOI: 10.1108/jmh-10-2020-0066

Abstract (EN): Purpose This paper aims to detail the evolution of accounting controls conveyed as written rules at the Society of Jesus from the middle of the 17th century to the present day. Design/methodology/approach An analytically structured history approach is adopted. Four "Instructions" are analysed in detail and institutional theory is used as a lens to examine influences on accounting control rules over time. Findings The analysis reveals that accounting control rules maintained a core stability over time but were adapted and extended according to internal and external factors. Changes to the rules were thus mostly evolutionary. Influenced by mainly external factors, over the years the rules have become more detailed and accompanied by more practical guidance. Originality/value This study provides an analysis of the evolution of accounting control rules at the Society of Jesus, which thus far has not been presented. It provides insights on how the rules introduced more clarity and highlights the increasing recognition of secular management control and development within the Jesuit rules.

Language: English

Type (Professor's evaluation): Scientific

No. of pages: 29