Presbyterianism has shaped Scotland and its impact on the world. Behind its beliefs lie some distinctive practices of governance which endure even when belief fades. These practices place a particular emphasis on the detailed recording of decisions and what we can term a 'systemic' form of accountability.This book examines the emergence and consolidation of such practices in the 18th-century Church of Scotland. Using extensive archival research and detailed local case studies, it contrasts them to what is termed a 'personal' form of accountability in England in the same period. The wider impact of the systemic approach to governance and accountability, especially in the United States of America, is explored, as is the enduring impact on Scottish identity.This book offers a fresh perspective on the Presbyterian legacy in contemporary Scottish historiography, at the same time as informing current debates on national identity.