The availability of the accounting and other records of a religious communal society (the Harmony Society) provides for a study that adds to the literature on accounting in religious organizations, a need highlighted in Carmona and Ezzamel’s article in Accounting History that discusses: (1) the unique spiritual dimension of religious institutions and its impact on accounting, and (2) the ‘sacred/profane divide’ (p. 122). The Harmonists’ communal beliefs were derived from Biblical interpretations and were necessitated by the need for shared labor and resources. Harmonists’ accounting records were sophisticated but did not account for labor costs provided by members. The interplay of these beliefs and the greed of the leaders impacted the group’s accounting system and created a spiritual/profane divide. The study explores the interplay between the role of accounting and the community’s beliefs and goals.

宗教社区社会（和谐社会）的会计和其他记录的可用性提供了一项研究，增加了宗教组织会计的文献，这是 Carmona 和 Ezzamel 在会计历史中的文章中强调的需要讨论了：（1）宗教机构独特的精神维度及其对会计的影响，以及（2）“神圣/世俗的鸿沟”（第 122 页）。和谐主义者的共同信仰源自圣经解释，并且是共享劳动和资源的需要。Harmonists 的会计记录很复杂，但没有考虑成员提供的劳动力成本。这些信念的相互作用和领导者的贪婪影响了集团的会计系统，并造成了精神/世俗的鸿沟。该研究探讨了会计的作用与社区的信念和目标之间的相互作用。