Financial control in religious organizations: A status report
Several recent high profile cases of financial mismanagement in religious organizations have highlighted the need for all religious nonprofit organizations (NPOs) to have strong internal accounting controls. These organizations are often small, rely on a great deal of volunteer support, and as a res...
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| Veröffentlicht in: | Nonprofit management & leadership 2003-07, Vol.13 (4), p.343-365 |
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| container_title | Nonprofit management & leadership |
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| creator | Wooten, Thomas C. Coker, John W. Elmore, Robert C. |
| description | Several recent high profile cases of financial mismanagement in religious organizations have highlighted the
need for all religious nonprofit organizations (NPOs) to have strong internal accounting controls. These
organizations are often small, rely on a great deal of volunteer support, and as a result may not have the
professional oversight to adequately monitor the resources of the organization or the behavior of its leaders. The
purpose of this article is to assess the current state of financial control for one segment of religious NPOs,
churches, and give some suggestions for improvement. In this study over 530 churches of widely varying sizes
responded to an extensive survey about specific internal controls they may or may not have in place. The results
are assessed in light of preferred practices. Readers can use this information to strengthen current practices and
provide a greater level of assurance that an organization is directing its resources toward its mission. |
| doi_str_mv | 10.1002/nml.4 |
| format | Article |
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need for all religious nonprofit organizations (NPOs) to have strong internal accounting controls. These
organizations are often small, rely on a great deal of volunteer support, and as a result may not have the
professional oversight to adequately monitor the resources of the organization or the behavior of its leaders. The
purpose of this article is to assess the current state of financial control for one segment of religious NPOs,
churches, and give some suggestions for improvement. In this study over 530 churches of widely varying sizes
responded to an extensive survey about specific internal controls they may or may not have in place. The results
are assessed in light of preferred practices. Readers can use this information to strengthen current practices and
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need for all religious nonprofit organizations (NPOs) to have strong internal accounting controls. These
organizations are often small, rely on a great deal of volunteer support, and as a result may not have the
professional oversight to adequately monitor the resources of the organization or the behavior of its leaders. The
purpose of this article is to assess the current state of financial control for one segment of religious NPOs,
churches, and give some suggestions for improvement. In this study over 530 churches of widely varying sizes
responded to an extensive survey about specific internal controls they may or may not have in place. The results
are assessed in light of preferred practices. Readers can use this information to strengthen current practices and
provide a greater level of assurance that an organization is directing its resources toward its mission.</description><subject>Accountability</subject><subject>Accounting procedures</subject><subject>Economics</subject><subject>Finance</subject><subject>Internal controls</subject><subject>Non-profit organizations</subject><subject>Organization theory</subject><subject>Organizational behaviour</subject><subject>Regulation</subject><subject>Religion</subject><subject>Religious organizations</subject><subject>Statistical analysis</subject><subject>Studies</subject><subject>U.S.A</subject><issn>1048-6682</issn><issn>1542-7854</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2003</creationdate><recordtype>article</recordtype><recordid>eNpt0F1LwzAUBuAiCs65_1AE9aozH02TCl6M4Tahzhtl4E1Is3RkZslMOnT-ejMqXohX53B4OLy8STKAYAgBQDd2Y4b5UdKDJEcZZSQ_jjvIWVYUDJ0mZyGsAQAQsqKX3E20FVZqYVLpbOudSbVNvTJ6pd0upM6vhNVfotXOhtt0lIZWtPHu1db59jw5aYQJavAz-8nL5P55PMuqp-nDeFRlEpUkzxjBqM6XS9yokkqaC0WamhUUSCUbiCghsgEUgyVSjEECSY2kiLmJBICIosb95Kr7u_XufadCyzc6SGWMsCqm5JgRWBIKIrz4A9du523MxhHAtMQQlBFddkh6F4JXDd96vRF-zyHghwZ5bJDn0V137kMbtf8f8fljdZBZJ3Vo1eevFP6NFxRTwhfzKZ-V9JXCquAL_A2wXH5-</recordid><startdate>20030701</startdate><enddate>20030701</enddate><creator>Wooten, Thomas C.</creator><creator>Coker, John W.</creator><creator>Elmore, Robert C.</creator><general>Wiley Subscription Services, Inc., A Wiley Company</general><general>Wiley Subscription Services, Inc</general><scope>BSCLL</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>20030701</creationdate><title>Financial control in religious organizations: A status report</title><author>Wooten, Thomas C. ; Coker, John W. ; Elmore, Robert C.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c2954-8532b4dd3fe97c74ae5fb8670cecf12755cf0730d2e881515b2ca8545c005a6b3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2003</creationdate><topic>Accountability</topic><topic>Accounting procedures</topic><topic>Economics</topic><topic>Finance</topic><topic>Internal controls</topic><topic>Non-profit organizations</topic><topic>Organization theory</topic><topic>Organizational behaviour</topic><topic>Regulation</topic><topic>Religion</topic><topic>Religious organizations</topic><topic>Statistical analysis</topic><topic>Studies</topic><topic>U.S.A</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Wooten, Thomas C.</creatorcontrib><creatorcontrib>Coker, John W.</creatorcontrib><creatorcontrib>Elmore, Robert C.</creatorcontrib><collection>Istex</collection><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Nonprofit management & leadership</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Wooten, Thomas C.</au><au>Coker, John W.</au><au>Elmore, Robert C.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Financial control in religious organizations: A status report</atitle><jtitle>Nonprofit management & leadership</jtitle><addtitle>Nonprofit Management and Leadership</addtitle><date>2003-07-01</date><risdate>2003</risdate><volume>13</volume><issue>4</issue><spage>343</spage><epage>365</epage><pages>343-365</pages><issn>1048-6682</issn><eissn>1542-7854</eissn><abstract>Several recent high profile cases of financial mismanagement in religious organizations have highlighted the
need for all religious nonprofit organizations (NPOs) to have strong internal accounting controls. These
organizations are often small, rely on a great deal of volunteer support, and as a result may not have the
professional oversight to adequately monitor the resources of the organization or the behavior of its leaders. The
purpose of this article is to assess the current state of financial control for one segment of religious NPOs,
churches, and give some suggestions for improvement. In this study over 530 churches of widely varying sizes
responded to an extensive survey about specific internal controls they may or may not have in place. The results
are assessed in light of preferred practices. Readers can use this information to strengthen current practices and
provide a greater level of assurance that an organization is directing its resources toward its mission.</abstract><cop>Hoboken</cop><pub>Wiley Subscription Services, Inc., A Wiley Company</pub><doi>10.1002/nml.4</doi><tpages>23</tpages></addata></record> |
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| identifier | ISSN: 1048-6682 |
| ispartof | Nonprofit management & leadership, 2003-07, Vol.13 (4), p.343-365 |
| issn | 1048-6682 1542-7854 |
| language | eng |
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| source | Wiley Journals; EBSCOhost Business Source Complete |
| subjects | Accountability Accounting procedures Economics Finance Internal controls Non-profit organizations Organization theory Organizational behaviour Regulation Religion Religious organizations Statistical analysis Studies U.S.A |
| title | Financial control in religious organizations: A status report |
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