“…A few studies have examined the effect of accounting practices on the spiritual aspects of religious organizations (Abdul-Rahman and Goddard, 1998;Booth, 1993;Laughlin, 1988Laughlin, , 1990. Others have reported on the impact of the minister as the organizational leader of a church (Butler andHerman, 1999, Berlinger andTe'eni, 1999;Harris, 1995;Peacock, 1999;Stanford, 1999). Gallagher and Radcliffe (2002) reported specific effects of internal control failures on a nonprofit organization.…”