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Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède


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  • Berland, Nicolas

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  • Joannides, Vassili
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    The dissertation purports to address how every day conduct reflects influences of ethnicity on Accountability practices. Accounting is treated as a discursive system in which individuals speak about themselves in Terms of asset-liability, debit-credit, income, value. Thence, I am purporting tounder stand how ethnically driven parishes appropriate their congregation accountability spirituality to render accounts to God. To answer this question, I conducted an ethno-methodological study of the Salvation Army in France, Switzerland, the United Kingdom and Sweden, where White French, Haitians, Congolese (Brazzaville and Kinshasa), German-Swiss, WASPS, Zimbabweans and Vikings were observed. The thesis arrives at three styles of accountability revealing differentiated ethnic influences : full covenant, partial covenant and blank covenant. In the three styles, accountability appears As a system where byt the expectations of a Higher-Stakeholder are approximated by managers, Intermediary stakeholders and individuals through every day life practices

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    This book is provided by Paris Dauphine University in its series Economics Thesis from University Paris Dauphine with number 123456789/3097 and published in 2009.

    Handle: RePEc:dau:thesis:123456789/3097

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    Related research

    Keywords: Accounting spirituality; Spiritualité comptable; Aspects religieux; Ethnicité; Responsabilité;

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    Cited by:
    1. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.


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