ACCOUNTING, RELIGION AND ORGANISATIONAL CULTURE: THE CREATION OF JORDAN ISLAMIC BANK Bassam Maali* and Christopher Napier† * University of Petra, Amman, Jordan † Royal Holloway, University of London, Egham, Surrey, TW20 0EX, UK (Tel: +44(0) 1784 276121) (E-mail: Christopher.Napier@rhul.ac.uk) Earlier versions of this paper were presented at the Accounting, Business and Financial History Conference, Cardiff, 2004, and the Global Accounting and Organisational Change Conference, Melbourne, July 2008.