Accounting and power in the society of Buddhism: An analysis of the income and expenditure reports of Toji Temple, 1427–1532

Abstract

In recent decades, many studies have examined the role of accounting in organizations, the relationship between accounting and power in modern society, and the use of accounting as an instrument to construct a social order and foster interaction within a social context. However, little is known about the use of accounting to exert power in religious organizations – despite these organizations being among the most socially influential entities of pre-modern times. This article seeks to help fill this gap by analyzing the income and expenditure reports of the Komyo-ko-gata of the Toji Temple (1427–1532) in Japan. Two distinctive contributions are made. First, instead of focusing on Christianity, the subject is a Buddhist organization during the Middle Ages. Second, both synchronic and diachronic approaches are applied in this analysis. The findings confirm that accounting can strengthen strained relationships within organizations by facilitating control over information related to money management.