Accounting and Corporate Governance in Christian Organizations

Description

Despite the importance of religious organizations, not much research activity has yet examined the fundamental relationship between accounting and religion or religious organizations. An increasing focus of scientific investigations on the relationship between religion and modern management systems is apparent. The objective of the present literature review is to present a broad view of the current state of the journal literature on accounting in Christian organizations. Acceptance and design of accounting, as well as regulations of responsibility, are strongly influenced by underlying corporate governance. Role-related questions about people affected by accounting in Christian organizations potential for conflict and can impact the value and quality of accounting. In this context, this review aims to discuss contextual particularities identified by studies and to clarify parallels and differences. The research question was answered through a systematic literature review in order to get a current state of research on accounting in Christian organizations. The findings show: 1)Christian organizations today depend more than ever on the goodwill of stakeholders. 2)Stakeholders demand transparent disclosure based on professional accounting standards and ethically founded corporate governance. 3)A stable financial basis enables them to achieve spiritual targets. 4)Conflicts occur primary on the personal level, when individual roles and expectations are threatened.

Period	31 May 2018
Event title	EAA 41st Annual Congress
Event type	Conference
Location	ItalyShow on map