Trouble in paradise? or Ethical Dilemmas in the Accounting Management of A Religious Organization, A Case Study

Abstract

This case study explores the ethical dilemmas faced by the accounting staff of a religious organization. The object of study is an important religious organization in Peru with national scope and affiliation abroad. The method is qualitative, and the ethical pattern is analyzed through the Nagel-Baud model to identify the reason or motivation of the decisions. Twelve ethical dilemmas faced by the accounting personnel in the organization are obtained. Likewise, it is established that the values of the religious organization are prioritized over the accounting ethics contained in the Peruvian Code of Ethics. Justification is obtained from the point of view of dogma and religious practice by the accounting staff. The research concludes that professional accounting ethics should be emphasized in the conduct of the professional before religious values and recommends that the accounting personnel should be external as well as the obligatory nature of the internal control area.

Environmental Cost and Environmental Management in Non-Primary Industrial Companies in the District of Abancay, Apurimac Region, Peru – 2024

“…The findings exposed the need for managers to have governmental and corporate support to make environmental preservation mandatory and to be financially responsible for preserving the environment. These behaviors of accounting personnel have also been noted in other types of entities (Chávez-Díaz et al, 2024).…”

Work Overload, Time Pressure and Social Influence on the Work Efficiency of the Financial and Tax Auditor: Evidence from Peru

“…In this way, it is concluded in the same line with other studies carried out on accounting and auditing personnel. (Chávez-Díaz et al, 2024;Johari et al, 2019;Wetmiller, 2022).…”