Institutional entrepreneurship in a religious order: The 1741 Constituciones of the Hospitaller Order of Saint John of God

Autor:	Juan Baños Sánchez-Matamoros, Francisco Carrasco Fenech
Rok vydání:	2018
Předmět:	History Institutional entrepreneurship Religious order 05 social sciences Accounting history SAINT 050201 accounting Variety (cybernetics) Order (business) Accounting Law 0502 economics and business Sociology Religious organization 050203 business & management
Zdroj:	Accounting History. 24:167-184
ISSN:	1749-3374 1032-3732
Popis:	An extensive branch of accounting literature studies accounting and religion. The variety of religious organizations studied, theoretical approaches, and roles assigned to accounting are as extensive as the range of the values that are rooted in religious organizations. However, the literature has not yet described the role of the individual in the spread of accounting and accountability into a religious organization and what leads the individual to advocate such change. The concept of institutional entrepreneurship can shed light on this topic. To this end, this work studies the change in the Constituciones (rules) of the Hospitaller Order of Saint John of God in eighteenth-century Spain. Father Ortega, as General of the Order, played a key role supporting the implementation of accounting and accountability techniques.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::ea3faebd9d094bd89be3d07d4e4ed720 https://doi.org/10.1177/1032373218802858 Zobrazit plný text záznamu