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Balancing money and mission in a local church budget

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Purpose – This study of budgeting practices and attitudes to budgeting in a local church uses
Booth’s (1993) framework to consider the potential conflict between the “sacred” agenda of the church
and the “secular” nature of accounting.
Design/methodology/approach – Over a six-month period, the author conducted a series of
semi-structured interviews with key church leaders, and studied financial reports and the minutes of
church meetings.
Findings – Clergy and lay people alike, far from viewing accounting as an unwelcome intrusion into
their church’s sacred agenda, integrated belief in their church’s mission with the need to raise and
manage the money necessary to mobilise that mission.
Research limitations/implications – Religion and religious organizations occupy a greater
importance in society than academic accounting research would indicate, and this paper represents a
response to that academic blind spot. Opportunities abound for further studies of the contribution
accounting makes to other religious organizations, and to non-profit organizations whose goals are not
primarily wealth creation.
Practical implications – All organizations, even those with a sacred agenda, need to confront the
reality of money and accounting if they are to achieve success. If they are unable to obtain or account
for the resources they need for their mission, their ability to fulfil that mission is likely to be
compromised.
Originality/value – By portraying accounting as an enabling and liberating contributor to a
church’s fulfilment of its spiritual mission, this study demonstrates that attitudes to accounting are
inextricably intertwined with religious beliefs, and that accounting can be a valuable tool in a
cooperative attempt to implement a spiritual vision.

Keywords Accounting, Religion, Society

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2005

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 18 No. 2, 2005 pp. 211-237

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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