Auditing Revival: George Whitefield and Public Accounting in Colonial America
This article situates George Whitefield's accounting controversies of the 1740s in the local public accounting cultures of colonial America. It argues that Whitefield developed a novel "commercial theology" and funding strategy for his Georgia orphanage that he believed would allow Go...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Cambridge Univ. Press
2022
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| In: |
Church history
Year: 2021, Volume: 90, Issue: 4, Pages: 824-846 |
| Further subjects: | B
Great Awakening
B Public Accounting B Bethesda Orphanage B George Whitefield |
| Online Access: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
| Parallel Edition: | Non-electronic
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| Summary: | This article situates George Whitefield's accounting controversies of the 1740s in the local public accounting cultures of colonial America. It argues that Whitefield developed a novel "commercial theology" and funding strategy for his Georgia orphanage that he believed would allow God to shape every aspect of the institution. While Whitefield's published financial accounts initially provoked little commentary, his critics began to use accounting as an "impartial" tool to disprove the minister's theology. The bold theological claims and lack of institutional oversight embedded in Whitefield's accounts violated the norms of public accounting, and his critics stated that an independent audit was the only way to clear the minister's name. The audit worked, and the combination of Whitefield's experience managing a transatlantic institution and his accounting controversies caused the minister to change his commercial theology. This article uses Whitefield's accounting controversies to make two overarching arguments. First, it argues that religious institutions were key parts of the local public accounting systems that shaped the development of financial ethics in colonial America. Second, it argues that financial accounts both shaped and reflected the religious assumptions of the bookkeepers who produced them. |
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| ISSN: | 1755-2613 |
| Contains: | Enthalten in: Church history
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| Persistent identifiers: | DOI: 10.1017/S0009640721002791 |