Thomas E. Finser
Faith, Finance, and the Culture of Accountability
This 13 minute video offers an introduction, setting the mood for the Church of Scotland. Minute 7:20 highlights the important of predestination and election. This is crucial to understanding the Moderate literati and the theological backdrop of the Widows’ Fund in 1744.
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The ascendancy of the Moderate literati ushered in a new era as“[h]ellfire sermonizing may have given way to an emphasis on social duties” (Berry 14). According to Richard Sher, “Carlyle and his friends lacked the religious fervor of many of their [orthodox Calvinist] brethren. Without explicitly rejecting Calvinist doctrine, they sought to shift the emphasis of Scottish Presbyterianism from predestination and election to individual and social morality (35). While maintaining the core Christian principles, the Moderate literati endeavored to complement the objective of salvation with ethical and ideological pursuits including the promotion of virtue and happiness, all the while reinforcing the existing social, political, and ecclesiastical structures (35).
Prominent Moderates such as Henry Grieve and Thomas Carlyle believed the “proper role of the clergy” was to lead the people rather than merely serve them (Sher 159). True leadership became linked to integrity, honor and ensuring as Carlyle states, that the leader “has done properly what was incumbent on him to do” (Sher 184). Doing things properly linked to the Moderate Presbyterian emphasis on discipline and order, resulting in the development of meticulous manuals and financial records. Systematic records provided guidelines for organizing the church and thereby creating a “culture of accountability” in Scotland (Mutch 927).
Prominent Moderates such as Henry Grieve and Thomas Carlyle believed the “proper role of the clergy” was to lead the people rather than merely serve them (Sher 159). True leadership became linked to integrity, honor and ensuring as Carlyle states, that the leader “has done properly what was incumbent on him to do” (Sher 184). Doing things properly linked to the Moderate Presbyterian emphasis on discipline and order, resulting in the development of meticulous manuals and financial records. Systematic records provided guidelines for organizing the church and thereby creating a “culture of accountability” in Scotland (Mutch 927).
Financial accounting is linked to “individual moral accounting” and observance of Church discipline (Mutch 933). The now independent Church of Scotland required sophisticated financial controls and record keeping practices (940). Mutch also contends that Scotland’s culture of accountability in financial affairs was the consequent of political Union with England.
The 18th century culture of accountability was not only about financial transactions. Founding members of the Widows’ Fund were focused on accuracy of counting people. Having completed the first methodical population census in Europe since the Roman Empire, Alexander Webster is credited as a pioneer in the field of demography (Kyd, ix). Webster meticulously tallied survey responses from parish ministers across Scotland, summing up a vast quantity of data from each congregation (Dow 196). Webster derived what some historians and demographers believe was a reasonably accurate count of 1,265,380 souls in Scotland (Youngson 200).
The 18th century culture of accountability as described by Mutch is evident through Wallace’s extensive published works on morality and virtue of civilization through population size. Like his colleague and partner Webster, Robert Wallace demonstrated a keen interest in demography. In his “DISSERTATION ON THE NUMBERS of MANKIND in antient and modern Times”, Wallace contends that Europe is suffering from dearth of people due to moral and physical causes with particular emphasis “vices of men” (13). He expresses concern regarding the perceived population shortfall which, in Wallace’s view, is caused in large part by poverty, intemperance, debauchery, luxury and “whatever prevents marriage” including “the great number of unmarried [priests] and women in [Catholic] countries (147).
The 18th century culture of accountability was not only about financial transactions. Founding members of the Widows’ Fund were focused on accuracy of counting people. Having completed the first methodical population census in Europe since the Roman Empire, Alexander Webster is credited as a pioneer in the field of demography (Kyd, ix). Webster meticulously tallied survey responses from parish ministers across Scotland, summing up a vast quantity of data from each congregation (Dow 196). Webster derived what some historians and demographers believe was a reasonably accurate count of 1,265,380 souls in Scotland (Youngson 200).
The 18th century culture of accountability as described by Mutch is evident through Wallace’s extensive published works on morality and virtue of civilization through population size. Like his colleague and partner Webster, Robert Wallace demonstrated a keen interest in demography. In his “DISSERTATION ON THE NUMBERS of MANKIND in antient and modern Times”, Wallace contends that Europe is suffering from dearth of people due to moral and physical causes with particular emphasis “vices of men” (13). He expresses concern regarding the perceived population shortfall which, in Wallace’s view, is caused in large part by poverty, intemperance, debauchery, luxury and “whatever prevents marriage” including “the great number of unmarried [priests] and women in [Catholic] countries (147).
Wallace links his overarching concern with the depopulation of Scotland, to the very founding impulse for the Widows’ Fund. Many young men of prosperous families were reluctant to leave home and marry because they could not provide for their families “after their death” (150). Through inference one may ascertain that Wallace was not only supporting the Church through the Widows’ Funds, but in his view, he was enhancing the morality and virtue of society by removing an economic barrier to marriage and procreation.
Webster and Wallace, as financial pioneers of the Widows’ Fund, are not only affirming the uniqueness of Scottish culture through accountability, but they are leveraging the important innovations from across Europe to solve a practical problem facing the Church of Scotland. Theory and morality are united with a pragmatic “can do” attitude.
Webster and Wallace, as financial pioneers of the Widows’ Fund, are not only affirming the uniqueness of Scottish culture through accountability, but they are leveraging the important innovations from across Europe to solve a practical problem facing the Church of Scotland. Theory and morality are united with a pragmatic “can do” attitude.