Roger Friedland is a Visiting Professor of Media, Culture and Communication at New York University and Research Professor at Religious Studies and Sociology at University of California, Santa Barbara. He is attempting to build a religious sociology of institutional life. His essay, “Counting on the Gods: Value and Divine Operations in Institutional Life” was presented at the Accounting, Fact and Value Workshop at the London School of Economics and Political Science, in May, 2016.  “The Value of Institutional Logics” is forthcoming in New Themes in Institutional Analysis: Topics and Issues from European Research, edited by G. Kruecken, C. Mazza, R. Meyer and P. Walgenbach.