Article2002

THE LEGITIMIZING POWER OF FINANCIAL STATEMENTS IN THE SALVATION ARMY IN ENGLAND, 1865–1892

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Since its inception the Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a “secular” activity in an organization with a “sacred” mission. The societal context of the early Salvation Army, the unique characteristics of William Booth, its founder, and its struggle for survival in its early years, all demonstrate an emphasis on an image of financial responsibility, and a reliance on the Army's audited financial statements to convey that image.

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References

1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1991Strategic Responses to Institutional Processes 1987The Adolescence of Institutional Theory 1979On Studying Organizational Cultures 1991Institutional Linkages and Organizational Mortality 1996Philosophy of Mind 1988An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category

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