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