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

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