On Being a Financial Manager in a Church Organisation: Understanding the Experience

Lightbody, Margaret

doi:10.1111/1468-0408.00166

Cited by 32 publications

(51 citation statements)

References 27 publications

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“…In Islam, civic societies are believed to be as old as Islam itself (Bremer 2004;Epley 2004;Lightbody 2005). Moreover, accounting and financial reporting have long been viewed as very important components in improving the accountability of Islamic religious organizations.…”

Section: Findings and Discussion The Role Of Accounting And Financiamentioning

confidence: 99%

“…Even though a significant proportion of social and economic activities are currently conducted within non-profit organizations, most studies of accounting practices to date have concentrated specifically on accounting for profit-making organizations (Lightbody 2005). Various scholars have suggested that religious or faith-based organizations are classified as belonging to the broader sector of non-profit organizations or civic societies.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Various scholars have suggested that religious or faith-based organizations are classified as belonging to the broader sector of non-profit organizations or civic societies. In Islam, civic societies are believed to be as old as Islam itself (Bremer 2004;Epley 2004;Lightbody 2005). Moreover, accounting and financial reporting have long been viewed as very important components in improving the accountability of Islamic religious organizations.…”

Section: Literature Reviewmentioning

confidence: 99%

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Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective

Basri

Khalid

Majid

2016

GADJAH MADA INT. J. BUS.

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Abstract:The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas (mufti), two organisational donors, and two relevant government officers, both in Indonesia and in Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam is viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations. Therefore, any organization dealing with community funds must demonstrate its financial accountability formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace the accountability mechanism.Abstrak: Tujuan studi ini adalah untuk mendiskusikan berbagai pandangan dan pendapat para cendikiawan Muslim kontemporer tentang akuntabilitas organisasional dalam Islam. Wawancara mendalam semi terstruktur dan reviu terhadap berbagai dokumentasi yang relevan telah dilakukan untuk mendapatkan pandangan para cendikiawan terhadap isu ini. Studi ini telah mewawacarai 12 orang cendikiawan Muslim baik yang berdomisili di Indonesia maupun di Malaysia, dua orang dari lembaga donor, dua orang ulama dan dua orang pegawai pemerintahan terkait baik di Malaysia maupun di Indonesia. Penelitian ini mendapati bahwa responden yang diwawancarai tidak melihat kegiatan akuntansi dan akuntabilitas sebagai sesuatu yang bertentangan dengan ajaran Islam. Hubungan akuntabilitas dalam Islam tidak hanya ditujukan untuk memenuhi persyaratan legalitas, tetapi juga sebagai bagian pelaksanaan kewajiban kepada Allah SWT. Para cendikiawan Muslim sepakat bahwa mekanisme akuntabilitas formal harus diaplikasikan dalam setiap organisasi keagamaan Islam dan mereka memandang bahwa laporan keuangan adalah sesuatu yang sangat penting dalam meningkatkan akuntabilitas organisasi tersebut. Oleh karena itu, setiap organisasi yang mengelola dana publik harus menunjukkan akuntabilitas keuangan mareka secara formal, yaitu melalui laporan tertulis. Jadi, kepercayaan publik dan masyarakat tidak dapat menggantikan mekanisme akuntabilitas.

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Section: Findings and Discussion The Role Of Accounting And Financiamentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective

Basri

Khalid

Majid

2016

GADJAH MADA INT. J. BUS.

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“…A las pautas de investigación propuestas por Booth se acogen diferentes trabajos en la literatura contable de las instituciones eclesiásticas: Abdul-Rahman y Goddard (1998); Irvine (1996); Lightbody (2000Lightbody ( , 2001, Les Hardy (2002), etc. Los resultados de estos trabajos además de manifestar un paralelismo claro con las tesis de Booth, introducen la necesidad de ahondar en ciertos aspectos e incluso enriquecer los elementos indicados por el autor con algunas apreciaciones.…”

Section: Panorama Actual De La Investigación Histórico-contable De Launclassified

“…Por tanto, con los datos existentes se pretende la demostración de tres puntos claves: a) la estructura administrativa de cada organización es dominada por una cuestión esencial (la llamada a lo sagrado), que es la base de la resistencia para la aplicación de la racionalidad inherente a la contabilidad (lo profano); b) la resistencia a las innovaciones contables y administrativas viene apoyada por la existencia de grupos operativos con una orientación sagrada (el clero), encaminados a dominar la administración Susana Villaluenga De Gracia: La aparición de la partida doble en la Iglesia: el diario y los mayores de la de tales entidades; y c) las dimensiones de la entidad eclesiástica y el nivel de recursos sería un elemento que influiría en esta posición de resistencia administrativa y contable y en la lucha entre los grupos que operan en la entidad (clerical y secular). A las pautas de investigación propuestas por Booth se acogen diferentes trabajos en la literatura contable de las instituciones eclesiásticas: Abdul-Rahman y Goddard (1998); Irvine (1996);Lightbody (2000 Lightbody ( , 2001, Les Hardy (2002), etc. Los resultados de estos trabajos además de manifestar un paralelismo claro con las tesis de Booth, introducen la necesidad de ahondar en ciertos aspectos e incluso enriquecer los elementos indicados por el autor con algunas apreciaciones.…”

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La aparición de la partida doble en la Iglesiael diario y los mayores de la Catedral de Toledo, 1533-1539

Gracia¹

2023

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The findings of the studies on accounting of the religious organizations in Spain prove the ability that these organizations have had throughout the history in the management and internal control system and the most novel accounting techniques. Such findings stand in contradiction to the opinion that some specialists have about the present economic and financial management in the religious organizations. These authors agree that their accounting systems are primitive and inadequate, the internal control is poor and the institutions do not have expertise in financial management. In addition, they affirm that these facts are conditioned by the spiritual or sacred dimension of these organizations.Through an approach close to the research of the history of these religious organizations in Spain, this paper intends to study an entity that was considered the richest see of Christendom after Rome in the 16 th century. We refer to the Cathedral of Toledo. This Cathedral had an important level of resources that were originated from the exploitation of an important inheritance (royal donations and private donations) and from the collection of the tithes. Its highest level of financial resources could possibly have been a significant element in the development of sophisticated management and accounting practices in this church. In addition, the role of the clergy (prebendaries) in this process was a key factor. Acting at the cathedral of Toledo, there were men who were capable to manage any economic question. Some clergies were members of the rich families of merchants in the city. Therefore, we will emphasize the importance of these men in the process of development of management and accounting in such organization. More specifically, one of these prebendaries was the author of the first accounting demonstration for double entry in the cathedral of Toledo and the first one that is known, at the present time, in a religious organization on the world. Such demonstration is composed of one journal and three ledgers (1533-1539). The person responsible for it was a collector of incomes in the cathedral, Gutierre Hurtado. Thus, this paper will show some features of all what we know about his life and his job (we have specially considered the period he performed his position). In addition to his role in the organization, we analyze some essential and special features that characterize the accounting method that was used by this administrator. To meet this objective, we have examined the historical documents, which are kept in the archive of the cathedral of Toledo. As mentioned above these documents are a journal (1535-1536) and three ledgers (1533-1535, 1535-1536 and 1537-1539), as well as plenty of other papers which supply complementary information.This article concludes with some reflections and a summary of the findings of this research. These findings may be taken as a sign of the high level of sophistication that church accounting could have reached in Spain by this time. In addition, they also show how the church...

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A Review of the Literature

Lautour¹

2016

Accounting, Capitalism and the Revealed Religions

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On Being a Financial Manager in a Church Organisation: Understanding the Experience

Cited by 32 publications

References 27 publications

Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective

Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective

La aparición de la partida doble en la Iglesiael diario y los mayores de la Catedral de Toledo, 1533-1539

A Review of the Literature

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