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.
Abdul-RahmanAGoddardA (1998) An interpretive inquiry of accounting practices in religious organisations. Financial Accountability & Management14(3): 183–201.
2.
AbernethyMAChuaWF (1996) A field study of control system “redesign”: The impact of institutional processes on strategic choice. Contemporary Accounting Research13(2): 569–606.
3.
AbrahamssonGGerdinJ (2006) Exploiting institutional contradictions: The role of management accounting in continuous improvement implementation. Qualitative Research in Accounting and Management3(2): 126–144.
4.
ÁlvarezA (1985) La Ilustración y la Reforma de la Universidad en la España del siglo XVIII. Madrid: Editorial Pegaso.
5.
Álvarez-DardetCBañosJCarrascoF (2002) Accounting and control in the founding of the new settlements of Sierra Morena and Andalucía (1767–1772). European Accounting Review11(2): 419–439.
6.
Álvarez-DardetCLópezJDBañosJ (2006) Accounting at the boundaries of the sacred: The regulation of the Spanish brotherhoods in the eighteenth century. Accounting History11(2): 129–150.
7.
BañosJFunnellW (2015) War or the business of God: Sacred mission, accounting and Spanish military hospitals in the 18th century. Accounting, Auditing & Accountability Journal28(3): 434–459.
8.
BañosJAraújoPÁlvarez-DardetC (2014) Management accounting change and agency in embedded situations. Revista Española De Financiación Y Contabilidad43(3): 241–265.
9.
BañosJGutiérrezFÁlvarez-DardetCFenechFC (2005) Govern(mentality) and accounting: The influence of different enlightenment discourses in two Spanish cases (1761–1777). Abacus41(2): 181–210.
10.
BarleySRTolbertPS (1997) Institutionalization and structuration: Studying the links between action and institution. Organization Studies18(1): 93–117.
11.
BattilanaJ (2006) Agency and institutions: The enabling role of individuals’ social position. Organization13(5): 653–676.
12.
BattilanaJLecaBBoxenbaumE (2009) How actors change institutions: Towards a theory of institutional entrepreneurship. The Academy of Management Annals3(1): 65–107.
13.
BoothP (1993) Accounting in churches: A research framework and agenda. Accounting, Auditing & Accountability Journal6(4): 37–67.
14.
BurnsJEBaldvinsdottirG (2005) An institutional perspective of accountants’ new roles—The interplay of contradictions and praxis?European Accounting Review14(4): 725–757.
CarmonaSEzzamelM (2006) Accounting and religion: A historical perspective. Accounting History11(2): 117–127.
17.
CarmonaSEzzamelMGutiérrezF (1997) Control and cost accounting practices in the Spanish Royal Tobacco Factory. Accounting, Organizations and Society22(5): 411–446.
18.
CarmonaSEzzamelMGutiérrezF (2002) The relationship between accounting and spatial practices in the factory. Accounting, Organizations and Society27(3): 239–274.
19.
ChungCNLuoX (2008) Human agents, contexts, and institutional change: The decline of family in the leadership of business groups. Organization Science19(1): 124–142.
20.
ClemensESCookJM (1999) Politics and institutionalism: Explaining durability and change. Annual Review of Sociology25: 441–466.
21.
Constituciones (1741) Constituciones de la Orden Hospitalaria de San Juan de Dios, N.P., confirmadas por la Santidad de Urbano, Papa, VIII. Madrid: Orden Hospitalaria de San Juan de Dios.
22.
CorderyC (2006) Hallowed treasures: Sacred, secular and the Wesleyan Methodists in New Zealand (1819–1840). Accounting History11(2): 199–230.
23.
CorderyC (2015) Accounting history and religion: A review of studies and a research agenda. Accounting History20(4): 430–463.
24.
De CastroC (1996) Campomanes. Estado y reformismo ilustrado. Madrid: Alianza Editorial.
25.
DeforneauxM (1990) Pablo de Olavide el afrancesado. Sevilla: Padilla Libros.
26.
DiMaggioPJ (1988) Interest and agency in institutional theory. In: ZuckerLG (ed.) Institutional Patterns and Organizations: Culture and Environment. Cambridge, MA: Ballinger, pp. 3–22.
27.
DobieA (2015) The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215–1444. The British Accounting Review47(2): 142–158.
28.
EnglundHGerdinJ (2011) Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson. Critical Perspectives on Accounting22: 581–592.
29.
EzzamelM (2005) Accounting for the activities of funerary temples: The intertwining of the sacred and the profane. Accounting and Business Research35(1): 29–51.
30.
FonfederRHoltzmanMPMaccarroneE (2003) Internal controls in the Talmud: The Jerusalem temple. The Accounting Historians Journal30(1): 73–93.
31.
FriedlandRAlfordRR (1991) Bringing society back in: Symbols, practices, and institutional contradictions. In: PowellWWDiMaggioPJ (eds) The New Institutionalism in Organizational Analysis. Chicago, IL: University of Chicago Press, pp. 232–263.
32.
GarcíaIJ (2016) El Tabernáculo de la Urna de San Juan de Dios en Granada, obra del platero Miguel de Guzmán. Laboratorio De Arte28: 319–333.
33.
GómezJ (1963) Compendio de Historia de la Orden Hospitalaria de San Juan de Dios. Granada: Archivo Interprovincial, Casa del Tránsito de San Juan de Dios.
34.
Instrucción (1744) Instrucción que se ha hecho para su mejor régimen y formalidad, con que en ellas se debe proceder lo que se manda observar por nuestro Reverendísimo Padre General Fray Alonso de Jesús y Ortega. Madrid: Orden Hospitalaria de San Juan de Dios.
35.
IrvineH (2002) The legitimizing power of financial statements in the Salvation Army in England. The Accounting Historians Journal29(1): 1–36.
36.
IrvineH (2005) Balancing money and mission in a local church budget. Accounting, Auditing & Accountability Journal18(2): 211–237.
37.
JacobsK (2005) The sacred and the secular: Examining the role of accounting in the religious context. Accounting, Auditing & Accountability Journal18(2): 189–210.
38.
JacobsKWalkerSP (2004) Accounting and accountability in the Iona community. Accounting, Auditing & Accountability Journal17(3): 361–381.
39.
JayasingheKSoobaroyenT (2009) Religious “spirit” and peoples’ perceptions of accountability in Hindu and Buddhist religious organizations. Accounting, Auditing & Accountability Journal22(7): 997–1028.
40.
KluversR (2001) Budgeting in Catholic parishes: An exploratory study. Financial Accountability & Management17(1): 41–58.
41.
KreanderNMcPhailKMolyneauxD (2004) God’s fund managers: A critical study of stock market investment practices of the Church of England and UK Methodists. Accounting, Auditing & Accountability Journal17(3): 408–441.
42.
KuasirikunKConstableP (2010) The cosmology of accounting in mid 19th-century Thailand. Accounting, Organizations and Society35(4): 596–627.
43.
LaughlinR (1988) Accounting in its social context: An analysis of the accounting systems of the Church of England. Accounting, Auditing & Accountability Journal1(2): 19–42.
44.
LehnerUL (2016) The Catholic Enlightenment: The Forgotten History of a Global Movement. Oxford: Oxford University Press.
45.
LightbodyM (2000) Storing and shielding: Financial management behaviour in a church organization. Accounting, Auditing & Accountability Journal13(2): 156–174.
46.
LightbodyM (2003) On being a financial manager in a church organisation: Understanding the experience. Financial Accountability & Management19(2): 117–138.
47.
McPhailKGorringeTGrayR (2005) Crossing the great divide: Critiquing the sacred secular dichotomy in accounting research. Accounting, Auditing & Accountability Journal18(2): 185–188.
48.
MatéLPrietoMBSantidriánA (2017) El papel de la contabilidad monástica a lo largo de la historia en el orbe cristiano. Una revisión. Revista de Contabilidad20(2): 143–156.
49.
MeyerR (1927) Apuntes Biográficos de los Superiores Generales de la Orden Hospitalaria de San Juan de Dios. Madrid: Imprenta del Asilo de Huérfanos del S.C. de Jesús.
50.
MillerP (1990) On the interrelations between accounting and the state. Accounting, Organizations and Society15(4): 315–338.
51.
MisangyiVFWeaverGRElmsH (2008) Ending corruption: The interplay among institutional logics, resources, and institutional entrepreneurs. Academy of Management Review33(3): 750–770.
52.
NavarroD (1759) Relación Histórico-Panegírica de las Fiestas de Dedicación del Magnífico Templo de la Purísima Concecpión de Nuestra Señora…. Madrid: Imprenta de Francisco Xavier García.
53.
NúñezM (2002) Organizational change and accounting: The gunpowder monopoly in New Spain, 1757–87. Accounting, Business & Financial History12(2): 275–315.
54.
PaiseyCPaiseyNJ (2011) Visibility, governance and social context: Financial management in the pre-reformation Scottish church. Accounting, Auditing & Accountability Journal24(5): 587–621.
55.
ParkerLD (2001) Reactive planning in a Christian bureaucracy. Management Accounting Research12(3): 321–356.
56.
ParraA (1757) Noticia de la Fundación, Fabrica Nueva y Aumentos del Convento Hospital de Nuestra Señora. Madrid: Imprenta de Francisco Xavier Garcia.
57.
PowellWW (1991) Expanding the scope of institutional analysis. In: PowellWWDiMaggioPJ (eds) The New Institutionalism in Organizational Analysis. Chicago, IL: University of Chicago Press, pp. 183–203.
58.
PrietoMBMateLTuaJ (2006) The accounting records of the monastery of Silos throughout the eighteenth century: The accumulation and management of its patrimony in the light of its accounts books. Accounting History11(2): 221–256.
59.
QuattroneP (2004) Accounting for God: Accounting and accountability practices in the Society of Jesus, Italy 16th–17th centuries. Accounting, Organizations and Society29(7): 647–683.
60.
QuattroneP (2015) Governing social orders, unfolding rationality, and Jesuit accounting practices: A procedural approach to institutional logics. Administrative Science Quarterly60(3): 411–445.
61.
RansonSHiningsBGreenwoodR (1980) The structuring of organizational structures. Administrative Science Quarterly25(1): 1–17.
62.
RodriguezMC (1999) Las relaciones Iglesia-Estado en España durante los siglos XVIII y XIX. Investigaciones históricas: Época moderna y Contemporánea19: 197–218.
63.
SantosJ (1715) Chronologia Hospitalaria y Resvumen Historial de la Sagrada Religion del Glorioso Patriarca San Ivan de Dios. Murcia: Imprenta de Francisco Antonio de Villadiego.
64.
SargiacomoM (2008) Institutional pressures and isomorphic change in a high-fashion company: The case of Brioni Roman Style, 1945–89. Accounting, Business & Financial History18(2): 215–241.
65.
SarrailhJ (1992) La España ilustrada de la segunda mitad del siglo XVIII. Madrid: Fondo de Cultura Económica.
66.
ScottWR (2001) Institutions and Organizations. 2nd ed.London: SAGE.
67.
SeoMGCreedWED (2002) Institutional contradictions, praxis, and institutional change: A dialectical perspective. Academy of Management Review27(2): 222–247.
68.
SuddabyR (2010) Challenges for institutional theory. Journal of Management Inquiry19(1): 14–20.
69.
SwansonGAGardnerJC (1988) Not-for-profit accounting and auditing in the early eighteenth century: Some archival evidence. The Accounting Review63(3): 436–447.
70.
ZuckerLG (1977) The role of institutionalization in cultural persistence. American Sociological Review42(5): 726–743.
