This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through communicative reason. The paper argues that the justice‐oriented rationality of traditional, Habermasian, communicative...

Presents an introduction to the articles in “Theological perspectives in accounting”, a special issue with the objectives of exploring whether a theological take on accounting is possible and if so, beginning an investigation into the insights that might be gained from a Judeo‐Christian...

While the literature contains a number of studies of ethical investment funds, relatively little is known about church investment processes and practices despite the significant role they have played in the development of the sector. This paper attempts to address this lacuna by studying the...