ACCOUNTING AND CORPORATE GOVERNANCE IN CHRISTIAN ORGANIZATIONS

Karin Niederwimmer, Johannes Kepler University, Linz, Austria
Birgit Feldbauer-Durstmüller, Johannes Kepler University, Linz, Austria

Published in

EUROPEAN JOURNAL OF MANAGEMENT
Volume 19, Issue 1, p63-94, March 2019

ABSTRACT

The need for accounting as an instrument of effective management in religious organizations and to avoid corruption and mismanagement was already acknowledged in the Middle Ages. Even today, misappropriations in religious organizations lead to increased demands for control and transparency. There is extensive awareness that the availability of a spiritual agenda alone is insufficient for religious organizations to survive. Administration supported by accounting is therefore considered helpful in achieving spiritual goals. As the growing literature examining the relationship between accounting and religious organizations apparently has great heterogeneity, this literature review aims to present a comprehensive overview of the current state of the journal literature on accounting in Christian organizations. The paper discusses contextual particularities identified by studies and to clarify parallels and differences. The results provide a comprehensive understanding in structural and bibliographic terms by revealing significant interdependencies presented in a comprehensive model.

Keywords

Christian organization, churches, religious, accounting, corporate governance, sacred, secular


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