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Social and Behavioral Sciences

University of Wollongong

Budgeting

Publication Year

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Full-Text Articles in Business

Pass The Plate Around Again: A Study Of Budgeting In A Local Church, H. J. Irvine Jun 1998

Pass The Plate Around Again: A Study Of Budgeting In A Local Church, H. J. Irvine

Faculty of Commerce - Papers (Archive)

How does a religious organization, with a spiritual agenda, reconcile the inevitable tension between its spiritual aims and the necessity of providing funds in order to fulfill those aims? What part does accounting play in the working out of this tension? Are there implications, because of spiritual considerations, for the acceptance of accounting as a legitimate management tool? How does a religious organization protect its belief system from the potential corruption accounting might bring? These are all issues that have been raised in the study of churches and other religious organizations from the point of view of a sacred/ secular …


Pass The Plate Around Again: A Study Of Budgeting In A Local Church, H. J. Irvine Apr 1996

Pass The Plate Around Again: A Study Of Budgeting In A Local Church, H. J. Irvine

Faculty of Commerce - Papers (Archive)

Is there a contradiction between the spiritual aims of a religious organization and its need to gather resources in order to fulfill these aims? This is a study of budgeting in a local church. It considers the tension between the “sacred” agenda of the church and the often-perceived “secular” nature of accounting. There was potential for this difference to lead to resistance to accounting as it was practised within the church, and this has been considered from the point of view of the church’s religious belief system. The study was based on a consideration of accounting reports, meetings, financial techniques, …