Does one size fit all? The sacred and secular divide revisited with insights from Niebuhr's typology of social action

Purpose - This paper offers a critique of the sacred and secular dichotomy, a theoretical framework recently introduced into the accounting and accountability literature primarily by Laughlin and Booth. The divide has been used to interpret the ambiguous roles of accountants and accounting practices within religious organizations. Design/methodology/approach - The present paper examines the divide by drawing on H. Richard Niebuhr's narrative theology, and in particular, the distinction that he draws between “internal history” and “external history”. Niebuhr's discussion of internal/external history and his typology of social action are used to demonstrate the many ways that religious communities balance faith and social practice. Findings - The paper argues that the activities and contributions of accountants and accounting practices are not by virtue of their secularity antithetical to the values of religious organizations. It contends that within many religious settings, secular activities, such as accounting, often co‐exist, promote and are used to support religious beliefs and practices. Research limitations/implications - The paper challenges the dominant paradigm by highlighting the importance of adopting flexible theoretical frameworks. Originality/value - It will be of value to accounting and accountability researchers who are seeking to gain a better understanding of the fit between accounting practices and the internal histories of religions.