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War or the Business of God: Sacred Mission, Accounting and Spanish Military Hospitals in the 18th Century

Funnell, Warwick N., Banos Sanchez-Matamoros, Juan (2015) War or the Business of God: Sacred Mission, Accounting and Spanish Military Hospitals in the 18th Century. Accounting, Auditing & Accountability Journal, 28 (3). pp. 434-459. ISSN 0951-3574. (doi:10.1108/AAAJ-01-2014-1588) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:56672)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
Official URL
http://dx.doi.org/10.1108/AAAJ-01-2014-1588

Abstract

Purpose

– Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the sacred mission of the SJO and not something which represented a denial of the Order’s religious beliefs. The paper relies primarily on documents and other material located in Spanish archives.

Findings

– This study recognises the need to deepen the understanding of the way in which accounting practices have often played a critical role in the activities of religious organisations by examining an extraordinary example of one organisation which was engaged in an unusual, ongoing, highly complex commercial relationship with the Spanish State.

Item Type: Article
DOI/Identification number: 10.1108/AAAJ-01-2014-1588
Uncontrolled keywords: Accounting, Niebuhr, Spanish military hospitals, St John’s Order
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: Warwick Funnell
Date Deposited: 28 Jul 2016 09:47 UTC
Last Modified: 06 May 2020 03:14 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/56672 (The current URI for this page, for reference purposes)
Funnell, Warwick N.: https://orcid.org/0000-0003-3089-0908
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