佛教寺院会计的多重逻辑

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2024-07-26 DOI:10.1177/10323732241265514
Supun Chandrasena, Martin Quinn
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引用次数: 0

摘要

研究表明,佛教寺院的会计工作为统治者和公众提供了详尽而完善的问责要求。然而,对影响这种做法的因素研究不足。为填补这一空白,本研究采用了一种制度逻辑框架,并确定了三种制度逻辑:虔诚、公共和私人逻辑,这些逻辑似乎塑造了锡兰佛教寺院的早期会计思想和实践。研究包括对第一至十六世纪的 122 篇碑文的英译本进行分析。分析揭示了三种逻辑的并存和相互依存,得出的结论是这些逻辑同时影响了会计。会计也是维持这些相互竞争的制度逻辑共存的重要工具,凸显了逻辑与会计之间的动态双向关系。这项研究证明了会计作为一种桥梁机制的作用,它将各种逻辑暂时结合起来,利用它们之间的互补性,维持寺院的混合性并维护其合法性。会计能够代表所有逻辑,这使得寺院能够长期保持稳定。
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The multiple logics of Buddhist monastery accounting
Research has shown that Buddhist monasteries’ accounting provides detailed and fulfilling accountability requirements to rulers and the public. However, what influenced such practices is under-researched. In bridging this gap, this study adopts an institutional logic framing and identifies three institutional logics: devotional, public and private that appear to have shaped early accounting thought and practices in Ceylonese Buddhist monasteries. The research comprises the analysis of English translations of 122 inscriptions dating from the first to the sixteenth century. The analysis reveals the co-existence and mutual dependence of the three logics, concluding that these logics influenced accounting at the same time. The accounts are also important tools to maintain the co-existence of these competing institutional logics, highlighting a dynamic two-way relationship between logics and accounting. The study demonstrates the role of accounting as a bridging mechanism, temporarily combining logics to exploit complementarities between them, maintain the hybridity of monasteries and preserve their legitimacy. The ability of accounting to represent all logics enables the stability of monasteries over time.
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
期刊最新文献
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