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Accountablity and ethnicity in a religious setting: the Salvation Army in France, Switzerland, the United Kingdom and Sweden Vassili JOANNIDES Supervised.

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Presentation on theme: "Accountablity and ethnicity in a religious setting: the Salvation Army in France, Switzerland, the United Kingdom and Sweden Vassili JOANNIDES Supervised."— Presentation transcript:

1 Accountablity and ethnicity in a religious setting: the Salvation Army in France, Switzerland, the United Kingdom and Sweden Vassili JOANNIDES Supervised by Nicolas BERLAND and Trevor HOPPER July 1st 2009 Université Paris Dauphine 1

2 Research question How can everyday (religious) conduct reflect influences of ethnicity on accountability practices? 2

3 Concepts (1/2) Conduct / practice (see Certeau, 1984) translation of ones values, beliefs and norms into the practice of everyday life Religion: (see Eliade, 1951; Durkheim, 1898; Weber, 1922) - an individual encounter with the Holy - a collective pattern of beliefs and values - shaped by norms issued and enforced by a clergy Ethnicity: (see Eriksen, 1993; Banks, 1999; Fenton, 1999; Weber, 1922) – The subjective belonging to a community – Based upon kinship, ancestry, language, inherited religious beliefs and practices, values and norms 3

4 Concepts (2/2) Accountability: see Roberts & Scapens, 1985; Ahrens, 1996; Law, 1996; Lévinas, 1985 - a system whereby people are demanding and giving reasons for (daily) conduct - a discursive practice using a commonly agreed language, viz. Accounting, which is a visual representation of oneself in terms of assets/liabilities, debits/credits - a cascade of a Higher-Stakeholder approximations in the guise of evaluation and knowledge 4

5 Knowledge debates addressed 1. On accountability as a cultural practice (as Hopwood, 1994 or Ahrens & Chapman, 2007; Jeacle, 2009; Jørgensen and Messner, 2009) 2. On accounting and accountability as a spirituality in churches (e.g. as Quattrone, 2004, 2009; Karim & Gambling, 1991) 3. On culture/ethnicity influencing accounting and accountability practices (as Efferin, 2002; Efferin & Hopper, 2007) 5

6 Walk their walk, talk their talk and write their story Full-time involvement in the Salvation Army as an ethnic and religious insider and social outsider. Data: diary field notes, video and audio files (from services and other activities), internal documents, conversations / interviews, reflexive practices. Categories emerged from field observations 6

7 Ethnicity in the Salvation Army France: 1/3 Haitians (majority in one parish) 1/3 Congolese (alone in two parishes) 1/3 White French (same parish as Haitians and smaller town parishes) Switzerland: German-Swiss (alone) United Kingdom: 90% WASPs (alone) 10% Zimbabweans (alone in one parish) Sweden: only Vikings (alone) 7

8 The Salvation Army accountability system (1/2) A covenant-based accounting spirituality whereby people are expected to balance a formal God T- account 8

9 The Salvation Army accountability system (2/2) Social work Demonstrations before civil society Uniform wearing New souls New financial supports Sunday donations Response to appeals Legacies Faithfulness 9

10 Three styles of accountability 10

11 Contributions Empirical: – ethnicity in the Salvation Army – a church setting in non Anglo-Saxon contexts Theoretical: – a framework on accountability – the sacred-secular approach is probably not appropriate to understand linkages between accounting and religion – Ethnicity seems to be an appropriate concept/cultural unit to approach diversity in organisations and understand why conduct and (management/accounting/control) practices might vary 11

12 12

13 Accountability and controls 13

14 Archival data Data typeDetailed archives EthnographyNotes in diaries: - Services - Other activities -THQ meetings - Social outsider experiences Internal documents- Reports on meetings - Internal reports - Orders and Regulations - Guidelines - Correspondance Video / Audio files- Services - Outdoors activities (demonstrations, concerts…) - Private events (child consecration, mariage, funeral…) - Validation interviews Various memos- Informal conversations - Opinion on people, activities, services… 14

15 Research design Conclusions Ontological assumptions / purposes Epistemological stance (interdisciplinary perspectives) Methodology choices Contribution to scientific knowledge

16 Research design Sacred-secular / HofstedeReligious practice / ethnicity OntologyRealist outsiders: explain to draw universal and general laws Nominalist/idealist insiders: understand accounting phenomena (within the church or ethnic community) Interdisciplinary epistemology Reality is in peoples discourses understood through other disciplines than accounting Light positivism Reality is constructed in day- to-day life and can be understood through disciplines directed at these practices Light constructivism Methodology choicesSemi-structured interviews/ Questionnaires Ethnography / auto- ethnography Scientific knowledgeHomogeneous and comparable Scattered, heterogenesous and incomparable

17 Accountability origins 17

18 Witness http://www.youtube.com/watch?v=cm1a-SgLDcU http://www.youtube.com/watch?v=ax6R9zobgyw http://www.youtube.com/watch?v=Wr6SFLUtlcM&feature=PlayList&p=CFDF6964 E094F022&playnext=1&playnext_from=PL&index=27 http://www.youtube.com/watch?v=Wr6SFLUtlcM&feature=PlayList&p=CFDF6964 E094F022&playnext=1&playnext_from=PL&index=27 http://www.youtube.com/watch?v=Di054ksGWWM http://www.youtube.com/watch?v=ST9dAxSKLtw 18


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