Balancing money and mission in a local church budget

Helen Irvine

103 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

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.

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References

1968The Sacred Canopy: Elements of a Sociological Theory of Religion 2011The Elementary Forms of the Religious Life:2002The Social Meaning of Money 1982The Holy Bible 1999New international dictionary of New Testament theology 1993An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations 1990Accounting and Organisation Change 1988Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England

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