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1

Quagrainie, Fanny Adams, Abigail Opoku Mensah und Alex Yaw Adom. „Christian entrepreneurial activities and micro women entrepreneurship development“. Journal of Enterprising Communities: People and Places in the Global Economy 12, Nr. 5 (06.11.2018): 657–76. http://dx.doi.org/10.1108/jec-03-2018-0025.

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Purpose Review of literature suggests mixed findings on the relationship between the church and micro women entrepreneurship development. This signals that questions remain about the roles of churches in entrepreneurial development. Thus, this paper aims to explore what entrepreneurial activities are provided by churches to their micro women entrepreneurs and how do these activities influence their entrepreneurial start up and growth. Design/methodology/approach Phenomenological research methodologies were used to purposive collected data from 38 women entrepreneurs and four church administers in Tema. Results were analyzed using the emergent strategy. Findings The results suggest that churches provided four entrepreneurial activities which are categorized as finance, networking, promotion of self-confidence and impartation of ethical values. These factors promoted the growth of women entrepreneurial growth but not the start-up of entrepreneurial ventures. The study concluded that the church should provide more support for new entrepreneurial ventures. Therefore, embeddedness because of membership of a church is a critical part of women entrepreneurship development. Research limitations/implications Further studies will need to replicate these findings with other types of businesses, in other locations. Practical implications This study suggests that policymakers should be working in conjunction with churches in a bid to promote micro women entrepreneurship development. Originality/value Limited research has been conducted on church entrepreneurial activities in the development of micro women entrepreneurs in developing economies such as Ghana. This empirical research provides important insights into this field.
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Irawan, Dadang, Anggaripeni Mustikasiwi, Wylen Djap, Oki Hermawati und Erwin Santosa. „Pastors and Treasurers: A Case Study of Financial Management in Christian Organization“. Integritas: Jurnal Teologi 3, Nr. 1 (30.06.2021): 213–26. http://dx.doi.org/10.47628/ijt.v3i1.55.

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Prior research has suggested that pastors have difficulty in managing church finances. On the other hand, the involvement of the congregation with knowledge that tends to be pragmatic exposes the pastor to start rubbing against the values ​​contained in this pragmatic understanding, including matters of financial management. In terms of finance, actually the provisions of the Bible are sufficient as guidance, in the form of main values, only requiring an understanding in accordance with the context and the current relevance of the challenges of the church and its congregation. This paper seeks to tell the experience of one of the important actors (informants), a pastor who acts as a ministerial servant of God in pastoral care as well as treasurer in the Indonesian Church Association (PGI). These sources are in the vortex of the tug of interest between idealism as a servant of God and pragmatism, a solution must be sought as soon as possible regarding the sustainability of the church fellowship institution. At the end loyalty, integrity and openness with good intentions to collaborate with various groups (partnering) are the key characters between the roles of pastor and treasurer. This character is preserved in an expression of faith and relying on God. The financial leadership model of a pastor as well as a treasurer with a narrative study approach is described in this article.
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Peprah, Williams Kwasi, Isaac Anowuo und Daniel Adofo Kwakye Ameyaw. „The Relationship between Working Capital Management and Financial Sustainability of Selected Christian Denominations in Ghana“. Applied Finance and Accounting 5, Nr. 2 (26.07.2019): 20. http://dx.doi.org/10.11114/afa.v5i2.4410.

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Management of working capital is a fundamental aspect of finance. This is because it affects the church's liquidity and financial sustainability. The study sort of establishing the relationship between working capital and financial sustainability for selected Christian denominations in Ghana. Using bivariate correlation application in SPSS 23, the financial statements from 2013 to 2017 of 15 Christian Council of Ghana denominational members conveniently sampled and analyzed. Working capital is represented by liquidity ratios of current ratio, and cash ratio and financial sustainability are epitomized by self-support. The study revealed that there was a positive relationship between working capital and financial sustainability among Christian denomination in Ghana. In a detailed outcome, there was a statistically small positive significant relationship between self-support and cash ratio and statistically large positive significant relationship between self-support and current ratio. The study recommends to churches in Ghana to seek an enhancing relationship between their working capital and financial sustainability to prevent a possible closure of the church. Not-for-profit organizations must seek self-support through income generation and diversification to improve their Liquidity. Again, not-for-profit organizations must have a positive relationship between working capital and financial sustainability in that churches exist because of liquidity.
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Randa, Fransiskus. „Transformation of Accountability Values in Local Cultures: An Acculturative Ethnography Study on Catholic Churches in Tana Toraja“. GATR Accounting and Finance Review 3, Nr. 2 (28.06.2018): 62–69. http://dx.doi.org/10.35609/afr.2018.3.2(1).

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Objective - This research aims to transform local values of accountability to religious organizations. Methodology/Technique - The research uses a deconstruction approach with acculturative critical ethnography. The research was conducted at the Catholic Church in Tana Toraja, South of Sulawesi Indonesia, using a in depth interview, observation, and artefact interpretation to determine accountability values. Findings - The results show identify three main dimensions of accountability; spiritual, leadership and finance. These dimensions are aligned with accountability in tongkonan values. A transformation is done by considering the Church as Christ's tongkonan and the spiritual accountability dimension binds all family members when participating in Church rituals. With respect to the leadership dimension, the leadership value of Panglaa Tondok encourage all Church members to be loyal to their leader and creates a concept of collegial collective leadership. Novelty - With respect to the financial dimension, the value of "kombongan" indicates that financial resources must be formulated together in a community of stakeholders. The transformation results of this research can be used to increase the accountability of church organizations and encourage the adoption of local cultural practices in the management of church organizations. Type of Paper: Empirical Keywords: Accountability; Acculturate; Reconstruction; Church and Tongkonan; Tana Toraja. JEL Classification: M4, M41
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Wijaya, Leonita Catherine, Whedy Prasetyo und Alwan Sri Kustono. „Konsep Akuntabilitas dalam Gereja Katolik“. Jurnal Ekonomi Akuntansi dan Manajemen 19, Nr. 2 (28.09.2020): 137. http://dx.doi.org/10.19184/jeam.v19i2.15115.

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This study aims to describe the concept of income and burden on the Holy Heart of the Virgin Mary Catholic Church. This research chooses the Sacred Heart of the Virgin Mary Catholic Church as the object of research, because the Sacred Heart of the Virgin Mary is a newly established church, so that accountability is an important pillar for the newly established church to gain the trust of the people. This research uses the interpretivis paradigm by using the case study method in its research method. Thus, primary and secondary data sources are needed in research, and use interviews, observations and documentation in this study. Data analysis methods used are data collection, data reduction, data presentation, and verification as well as drawing conclusions. The results of this study indicate that in general the Sacred Heart Church of the Virgin Mary has carried out finansial management properly, where finansial management is carried out accordingly, starting from planning to accountability. In this church the proposal is made in issuing funds used for ecclesiastical activities. The finansial reporting system made by finansial managers is fairly simple because tis based on trust in managing finances obtained through collectives and contributions from the people to fulfill the operational activities of the church. Keywords: Accountability, Transparency, Church, Accounting
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Alelo, Filia Meitri, Remuz MB Kmurawak und Mingsep Rante Sampebua. „Sistem Informasi Setoran Wajib Jemaat Menggunakan Framework Codeigniter“. Jurnal Sisfokom (Sistem Informasi dan Komputer) 10, Nr. 2 (18.08.2021): 224–31. http://dx.doi.org/10.32736/sisfokom.v10i2.1143.

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Klasis GKI Sentani is part of the GKI Denomination which regulates churches in the Jayapura (Sentani) Regency area. One of the tasks of the Klasis is the monitoring and evaluation of the Setoran Wajib Jemaat (SWJ). Each Church is required to collect offerings cumulatively each month. The obstacle faced in financial management in the Klasis Sentani environment is the budget processing system which is manual, where donations are deposited to Klasis by attaching proof of deposit. this makes the process of collecting donations an inefficient routine. Including the documentation process that looks not up-to-date and the difficulty in publishing the results to the congregation at Klasis Sentani. This study aims to facilitate the reporting of mandatory deposits for the classic GKI Sentani congregation, namely by creating an information system for the congregation's mandatory deposit. The development of the software system uses the Waterfall method, with the Unified Modeling Language as the system modeling language. This system has been implemented and makes it easier to manage finances for the church treasurer and classics. Financial information can also be viewed transparently on the page provided and can be accessed by the congregation.
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Sitohang, Sunarsan, Very Karnadi und Cosmas Eko Suharyanto. „Pembinaan Laporan Keuangan Dengan Memanfaatkan Software Application“. PUAN INDONESIA 3, Nr. 1 (24.07.2021): 113–22. http://dx.doi.org/10.37296/jpi.v3i1.63.

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The convenience that is currently obtained in doing work is the role of rapidly developing technology and the need to complete a job quickly. It is undeniable that there are still many people who are very reluctant to technology use. This reluctance can be caused by lack of will learning or inadequate facilities and the absence of motivating or construction. Guidance on the use of application software aims to make Church administrators Bethel Indonesia (GBI) Rawa Indah RT.03 RW.12 No.10 Kibing Batu Aji can understand how to use application software, namely Microsoft office excel to assist in how to use application software for good church activities in the form of making good financial reports, good invitation letters and others etc. The method of service carried out is by providing material about the use of application software in the form of tutorials that are made simply with easy-to-understand steps and direct practice and accompanied by a coaching team in addition to that will be given training to evaluate the level of understanding of the coaching participants. Therefore, application software development it will be indispensable for church administrators who are interested in studying it. The main target of this development is to create a society that can implement technology, especially application software to make it easier to work on work, especially in financial reporting by utilizing software application and understand how to use the application software. Results dedication shows that the targets set can be achieved, namely the management GBI Rawa Indah church can apply Microsoft Excel to make reports finance.
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Behn, Bruce K., Steven E. Kaplan und Kip R. Krumwiede. „Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans“. AUDITING: A Journal of Practice & Theory 20, Nr. 1 (01.03.2001): 13–28. http://dx.doi.org/10.2308/aud.2001.20.1.13.

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The purpose of this paper is to report the results of a study examining whether auditors' going-concern reports are associated with management plans as directed in SAS No. 59. Proxies for management plan information are taken from management's discussion and analysis (MD&A), the 10-K, or the annual report. The paper extends work by Mutchler (1985) and Chen and Church (1992) by modeling and testing the association between the auditors' going-concern report and three types of management plan disclosures. After controlling for financial condition, size, default status, and the propensity to voluntarily disclose information, the results of the study indicate that auditors' going-concern reporting decisions are strongly linked to publicly available mitigating information relating to certain management plans. In particular, plans to issue equity and to borrow additional funds exerted the strongest association with the issuance of an unqualified opinion.
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Banos Sanchez-Matamoros, Juan, und Warwick Funnell. „War or the business of God“. Accounting, Auditing & Accountability Journal 28, Nr. 3 (16.03.2015): 434–59. http://dx.doi.org/10.1108/aaaj-01-2014-1588.

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Purpose – The purpose of this paper is to establish the importance of accounting in the management of Spanish military hospitals by the St John’s Order (SJO) of the Roman Catholic Church in the eighteenth century, a time of crisis between the Church and the State. The sacred mission of the Order required that they had a significant role outside the Roman Catholic Church in the care and treatment of the sick and infirm which required them to establish hospitals throughout Spain and across the lands that it had conquered. The study establishes that accounting played a key role in ensuring the success of the unconventional commercial relationship between the SJO and the government and the military. Design/methodology/approach – Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the sacred mission of the SJO and not something which represented a denial of the Order’s religious beliefs. The paper relies primarily on documents and other material located in Spanish archives. Findings – The SJO accepted that secular accounting and accountability processes were relevant to their search for God’s love and to showing this love to others. The need for the Order to be accountable to the State was not regarded as profane and antithetical to their religious beliefs. Adopting Niebuhr’s typology of religion and society, this study concludes that the Order was an extraordinary example of Christ the transformer of the culture. Originality/value – This study recognises the need to deepen the understanding of the way in which accounting practices have often played a critical role in the activities of religious organisations by examining an extraordinary example of one organisation which was engaged in an unusual, ongoing, highly complex commercial relationship with the Spanish State.
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Caferro, William. „Premodern European Capitalism, Christianity, and Florence“. Business History Review 94, Nr. 1 (2020): 39–72. http://dx.doi.org/10.1017/s0007680520000045.

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The essay examines the role of Christianity in premodern European capitalism, with regard to the city of Florence. It traces the formation of the historical construct and the influence of Werner Sombart's Der moderne Kapitalismus, a work much neglected nowadays in the Anglophone academy. The article seeks to historicize and contextualize faith and economy, to stress their fundamentally intertwined nature and more specifically how notions of “negotiation” and diriturra (moral Christian rectitude) connect the seemingly antagonistic sides, and connect also Florentine finance and business history, which are too often studied independently. It argues that Christian rectitude and service to the church (a noncynical quid pro quo) were conjoined with a calculated, reasoned profit motive--evident especially among papal bankers, a key sector of the Florentine economy.
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Czerniawska, Miroslawa, und Joanna Szydlo. „Conditions for Attitudes towards Native Culture, Religion and Church and Religiously Motivated Ethics“. EUROPEAN RESEARCH STUDIES JOURNAL XXIII, Issue 4 (01.11.2020): 123–34. http://dx.doi.org/10.35808/ersj/1675.

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Doost, Roger K. „Enron, Arthur Andersen and the Catholic Church: are these symptoms of a more chronic problem?“ Managerial Auditing Journal 18, Nr. 8 (November 2003): 673–81. http://dx.doi.org/10.1108/02686900310495179.

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Dewally, Michaël, Susan M. V. Flaherty und Stella Tomasi. „The impact of social norms on female corporate board membership inclusion“. Managerial Finance 43, Nr. 10 (09.10.2017): 1093–116. http://dx.doi.org/10.1108/mf-06-2015-0182.

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Purpose The purpose of this paper is to document that religious adherence in the county of the corporate headquarter and educational attainment of the female director pool near the firm headquarters are influential to the likely addition of female corporate board directors. Design/methodology/approach The sample covers 1,630 unique firms and 30,369 unique directors covering a ten-year period to investigate the effects of religiosity and educational attainment. Findings The analysis reveals that while the number of women has increased in general terms, this change is mostly limited to boards that are increasing in size. Women do not tend to replace exiting male board members but are appointed when the board size grows. Therefore, while the number of women is increasing in absolute terms, they are not increasing in relative terms. In areas where religiosity is high, as measured by church affiliation and attendance, female participation in the boardroom is lower and a more educated and qualified female population leads to higher board participation. These effects supersede any regional effects. Originality/value The study adds insights into corporate board dynamic, providing new evidence concerning the impact of local conditions on board composition as well as additional information concerning the interplay of board dynamics and female board representation.
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Brooker, Peter. „SESAR: R&D and Project Portfolios for Airline Business Needs“. Journal of Navigation 62, Nr. 2 (12.03.2009): 203–37. http://dx.doi.org/10.1017/s0373463308005237.

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‘Even the longest journey must begin where you stand.Lao-tzu‘In the long run, we're all dead’J. M. KeynesA version of this paper was first presented at the Royal Institute of Navigation NAV 08 Conference held at Church House, Westminster, London in October 2008.SESAR is Europe's ‘Single European Sky Air traffic Research system’, targeted at post-2020. The vision is to integrate and implement new technologies to improve air traffic management (ATM) performance. The focus for planning and executing system operations will increasingly be aircraft navigating high-quality 4D trajectories: a 4D trajectory is the aircraft path, three space dimensions plus time, from gate-to-gate, i.e. including the path along the ground at the airport. A 20+year ATM plan has to use limited information on the success of innovations and the development of large-scale, often safety critical, software, which by its nature can take markedly longer and cost markedly more than early estimates. SESAR must be sufficiently flexible in deployment to maximise financial benefits to individual stakeholdersusing their specific financial criteria. Airline needs are the main ATM system/business drivers. Airlines do not want to commit to developing an ‘ultra-modern system’per se, but rather to one that makes business-sensible investments in new technologies that are indispensable for achieving improved safety and meeting projected capacity requirements. The approach has been to use simple corporate finance ideas to examine the different viewpoints and business environments of air traffic service suppliers (ANSPs) and individual airlines. The key decision-making point is that ANSPs act as an agent for airlines as a whole. The key financial point is that a typical airline has to work hard to survive and needs quick paybacks on investment. The design of the SESAR R&D and project portfolios can learn lessons from information technology systems design and deployment. ‘Real option analysis’ of systems can increase business value by improving the sequencing and partitioning of projects, helping to ensure that the system is adaptable to technological innovation and changes in business needs.
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Hofmann, Mary Ann. „The Church and the Tax Law: Keeping Church and State Separate“. ATA Journal of Legal Tax Research 13, Nr. 1 (01.02.2015): 36–53. http://dx.doi.org/10.2308/jltr-51086.

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ABSTRACT In a democracy characterized by the separation of church and state, what role does the federal government play in regulating the activities and the financial transactions of churches and other religious nonprofit organizations? What are the current federal requirements regarding tax exemption for churches, tax deductibility of donations to churches, and political activity by churches, and are these requirements justified? Rather than interfering with the free exercise of religion, does the federal government actually come closer to violating the establishment clause of the First Amendment by providing inappropriate tax benefits to churches and clergy? This paper discusses tax laws and federal court decisions relating to these and other issues.
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Kao, Mao-Feng, Min-Jeng Shiue und Chien-Hao Tseng. „Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan“. Managerial Auditing Journal 36, Nr. 4 (16.06.2021): 616–42. http://dx.doi.org/10.1108/maj-04-2020-2632.

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Purpose This study aims to examine the Taiwan setting, where audit partners’ names are presented in the audit report and where audit committee formation is voluntary in the initial stage of audit committee reform. This paper investigates the effects of the formation of voluntary audit committees on the selection of individual audit partners, and, in turn, the audit quality. This contrasts with previous studies investigating the relationship between audit committees and auditor selection at the audit firm level. Design/methodology/approach This paper samples all of Taiwan’s publicly listed firms for the period 2007–2012 and uses Heckman’s (1979) two-stage estimation model to achieve our objectives. Findings Using different characteristics of individual engagement partners as proxies for a higher quality auditor, the main empirical results show that voluntary audit committee formation is positively related to an industry specialist lead partner and a lead partner that has a larger number of clients. In addition, this paper also finds that voluntary audit committee formation has a positive impact on audit quality (proxied by discretionary accruals). The results suggest that the voluntary formation of an audit committee contributes positively to both auditor selection and audit quality. Furthermore, an additional test shows that the main empirical results are robust to a validity threat that firms that have good corporate governance prior to the formation of voluntary audit committees tend to select high-quality audit partners. Originality/value The paper contributes to the audit committee literature in the following ways: this paper takes advantage of Taiwan’s unique setting, where forming an audit committee is not compulsory in the initial stage of audit committee reform, to investigate the voluntary audit committee, auditor selection and audit quality; this paper expands on Abbott and Parker’s (2000) study of audit committee characteristics and auditor selection at the audit firm level by examining this relationship at the individual audit partner level; this paper responds to the call by Church et al. (2008) and DeFond and Francis (2005) who propose more studies on audit quality at the individual engagement partner level.
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SULLIVAN, DENNIS H. „SIMULTANEOUS DETERMINATION OF CHURCH CONTRIBUTIONS AND CHURCH ATTENDANCE“. Economic Inquiry 23, Nr. 2 (April 1985): 309–20. http://dx.doi.org/10.1111/j.1465-7295.1985.tb01767.x.

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Dandi, Roberto. „Management suggestions for the church“. Church, Communication and Culture 4, Nr. 1 (02.01.2019): 109–10. http://dx.doi.org/10.1080/23753234.2019.1566749.

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Irwin, Craig E., und Robert H. Roller. „Pastoral Preparation for Church Management“. Journal of Ministry Marketing & Management 6, Nr. 1 (Juni 2000): 53–67. http://dx.doi.org/10.1300/j093v06n01_05.

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Moncrief, William, Charles Lamb und Sandra Hile Hart. „Marketing the Church“. Services Marketing Quarterly 1, Nr. 4 (1986): 55–63. http://dx.doi.org/10.1080/15332969.1986.9984815.

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Rodrigue, Christina S. „Marketing Church Services“. Services Marketing Quarterly 24, Nr. 1 (September 2002): 33–43. http://dx.doi.org/10.1300/j396v24n01_03.

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Cummins, Victoria Hennessey. „Imperial Policy and Church Income: The Sixteenth Century Mexican Church“. Americas 43, Nr. 1 (Juli 1986): 87–103. http://dx.doi.org/10.2307/1007120.

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The long-traditional view of the Roman Catholic Church in Spanish America as a monolithic, wealthy, and all powerful institution has been gradually modified by successive studies over the last thirty years. From these examinations emerges the picture of a complex institution characterized by diversity, and internal conflict. New research continues to enlarge and clarify understanding of the Church's role as an institution of the Spanish empire.What follows will, in highlighting the colonial Church's relationship to the Spanish crown, add to this view of it as a complex and diverse institution. An examination of crown policy with regard to Church finance in the sixteenth century shows that the episcopal hierarchy of the Mexican colonial Church had a subordinate relationship to the crown in the era of the Counter Reformation. Rather than a strong Church influencing the crown, what emerges is the portrait of a relatively weak, dependent institution, supported by the king. The secular church hierarchy had only enough power to carry out its function and serve as a counterpoint to the religious orders, not enough to achieve financial independence on its own. The basis for this relationship lies in the patrimonial nature of Castilian government and its dominant position over the Church hierarchy because of the Patronato Real.
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Prevost, Ronnie. „Book Review: Church Financial Management: A Practical Guide for Today's Church Leaders“. Review & Expositor 95, Nr. 4 (Dezember 1998): 620–21. http://dx.doi.org/10.1177/003463739809500440.

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Hylton, K. N., Y. Rodionova und F. Deng. „Church and State: An Economic Analysis“. American Law and Economics Review 13, Nr. 2 (24.08.2011): 402–52. http://dx.doi.org/10.1093/aler/ahr006.

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Huber, John D., und Piero Stanig. „Church-state separation and redistribution“. Journal of Public Economics 95, Nr. 7-8 (August 2011): 828–36. http://dx.doi.org/10.1016/j.jpubeco.2011.02.001.

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Wehelmina Muskanan, Moni, David B. W. Pandie, Fredrik L. Benu und Rahmawati Maukoni. „ACCOUNTING STANDARDS IN CHURCH FINANCIAL MANAGEMENT“. Humanities & Social Sciences Reviews 7, Nr. 6 (10.01.2020): 1182–96. http://dx.doi.org/10.18510/hssr.2019.76168.

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Purpose: This paper aims to assess accounting application in church financial reporting. Methodology: There were two main stages of this research methodology. Firstly, an extensive literature study was to develop the framework of the relationship between religion and accounting and to find the research gap to be fulfilled in theoretical based. Secondly, the technical research method included a case study approach to examine the current application of the church financial report and the PSAK 45 accounting application. Results: There are significant discrepancies between the Treasury Report made by the church and the financial statements made under PSAK 45. The information under PSAK 45 provides more relevant information to the stakeholders to assess how the church actualizes the theology values into its activities. Firstly, the PSAK 45 Activity Report reveals the information for the stakeholders, particularly the management, to evaluate the effect of money proportioned into church activity. Secondly, the reports show how the direct and indirect costs are allocated into services activities to assess, how much direct cost has been allocated to successfully implement the mission through the roles. Thirdly, the reports tell stakeholders how the church manages its activities effectively to serve not only the congregations but also the wider society in order to attain its vision. Finally, the balance sheet reveals the increasing or decreasing value of net assets and how the assets are effectively used – or not. Implications: The benefits of the implementation of the accounting standard to help the church to implement their sacred mission and criticizes the opponent's views that perceive accounting as profane, and irrelevant as well as irreverent. It provides significance that accounting standards should be mandatory in Indonesia for all non-profit groups.
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Milbank, John. „Stale Expressions: the Management-Shaped Church“. Studies in Christian Ethics 21, Nr. 1 (April 2008): 117–28. http://dx.doi.org/10.1177/0953946808089730.

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Tong, Joseph. „Theories of Leadership and Church Management“. Excelsis Deo: Jurnal Teologi, Misiologi, dan Pendidikan 3, Nr. 1 (26.06.2019): 1–16. http://dx.doi.org/10.51730/ed.v3i1.6.

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Management is the integration and coordination of resources to effectively move the organization towards the desired goals. The concepts and key elements in management are organizations. This organization is also divided into two namely: voluntary organizations and voluntary organizations. The objectives of this management are: (1) Vision and mission for existence; (2) Objectives and targets; (3) The desired destination and floating destination. Management effectiveness refers to how well an organization reaches its goals over a period of time. This emphasizes goals or mission (long distance) and goals (short term). Effectiveness contrasts with efficiency. Efficiency is a short-term measure of how well an organization uses resources. Healthy organization management must be effective and efficient. Leadership relates to people, while management pays more attention to tasks and performance. As far as the organization is concerned, these two things have the same function in promoting the well-being and development of healthy organizations to achieve organizational goals. Manajemen adalah integrasi dan koordinasi sumber daya untuk menggerakkan organisasi secara efektif menuju tujuan yang diinginkan. Adapun konsep dan elemen kunci dalam manajemen yaitu organisasi. Organisasi ini pun dibagi menjadi dua yakni: organisasi sukarela dan organisasi tidak sukarela. Tujuan dari manajemen ini adalah: (1) Visi dan misi untuk eksistensi; (2) Tujuan dan target; (3) Tujuan yang diinginkan dan tujuan mengambang. Efektivitas manajemen mengacu pada seberapa baik sebuah organisasi untuk mencapai tujuannya selama periode waktu tertentu. Hal ini menekankan pada tujuan atau misi (jarak jauh) dan tujuan (jangka pendek). Efektivitas kontras dengan efisiensi. Efisiensi adalah ukuran jangka pendek seberapa baik sebuah organisasi menggunakan sumber daya. Manajemen organisasi yang sehat harus efektif dan efisien. Kepemimpinan berkaitan dengan orang, sedangkan manajemen lebih memperhatikan tugas dan kinerjanya. Sejauh menyangkut organisasi, dua hal ini memiliki fungsi yang sama dalam mempromosikan kesejahteraan dan pengambangan organisasi yang sehat untuk mencapai tujuan organisasi.
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Vokurka, Robert J., Stephen W. McDaniel und Noelle Cooper. „Church Marketing Communication Methods“. Services Marketing Quarterly 24, Nr. 1 (September 2002): 17–32. http://dx.doi.org/10.1300/j396v24n01_02.

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Watkins, Dr Clare. „THE CHURCH AS A ‘SPECIAL‘ CASE:COMMENTS FROM ECCLESIOLOGY CONCERNING THE MANAGEMENT OF THE CHURCH“. Modern Theology 9, Nr. 4 (Oktober 1993): 369–84. http://dx.doi.org/10.1111/j.1468-0025.1993.tb00311.x.

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31

Surlis, Paul. „The People's Church“. Monthly Review 48, Nr. 10 (05.03.1997): 55. http://dx.doi.org/10.14452/mr-048-10-1997-03_5.

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32

Carman, James M. „RULES FOR CHURCH PROMOTION DECISIONS“. Decision Sciences 18, Nr. 4 (Oktober 1987): 598–616. http://dx.doi.org/10.1111/j.1540-5915.1987.tb01549.x.

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33

Trebat, Thomas J. „Argentina, the Church, and the Debt“. Ethics & International Affairs 21, Nr. 1 (März 2007): 135–60. http://dx.doi.org/10.1111/j.1747-7093.2007.00064.x.

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The Argentine debt crisis of 2001–2002 and its aftermath are examined in the light of the moral framework of Catholic social teaching on the debt problems of poor countries. The author, a former practitioner in emerging-markets finance, seeks to bring together and interpret the church's teaching (which was mostly worked out in the 1980s) in the particular economic and social circumstances of Argentina in the early 2000s. The key question is how closely the outcome of the debt crisis in Argentina conformed to what social justice, in the Church's interpretation, would have required. The main conclusion is that the resolution of the crisis was broadly consistent with that teaching. The crisis was managed with pragmatism rooted in shared (by debtor and creditors) concerns for social justice—more so than had been possible in the earlier Latin American debt crises in the 1980s, which the author had also witnessed. For that, many factors are responsible, including the emergence of civil society in Argentina and changes in the system of emerging markets finance. The author argues, however, that the moral framework of the Catholic Church on matters of international debt may deserve some of the credit.
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Mulyanegara, Riza Casidy, Yelena Tsarenko und Felix Mavondo. „Church Marketing: The Effect of Market Orientation on Perceived Benefits and Church Participation“. Services Marketing Quarterly 32, Nr. 1 (Januar 2011): 60–82. http://dx.doi.org/10.1080/15332969.2011.533100.

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35

Kensky, Meira. „Timothy and »Timothy«: Crisis Management, Church Maintenance“. Early Christianity 5, Nr. 1 (2014): 35. http://dx.doi.org/10.1628/186870314x14007613552918.

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36

Ignatowski, Grzegorz, Łukasz Sułkowski und Robert Seliga. „Brand Management of Catholic Church in Poland“. Religions 11, Nr. 11 (14.11.2020): 607. http://dx.doi.org/10.3390/rel11110607.

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Building the brand of the Catholic Church is an area that is little explored in the literature on the subject. This issue turns out to be a very controversial area due to the nature of the activities and the sphere in which these activities are to be performed (marketing, ethics, religion, and faith). The article presents the results of qualitative research conducted among clergymen in Poland and is additionally based on the analysis of the literature on the subject. The theoretical considerations and research results presented in the article help to develop an understanding of the activities of the Catholic Church in Poland, aimed at strengthening the value of its brand. It should be noted that the generational change taking place in Poland forces the clergy to change their narrative and way of conducting dialogue. The previous generations, based on the faith and ethos of John Paul II, also expect modern forms of communication more and more often, which leads to building the brand value of the Catholic Church in Poland. The article discusses the specificity of the interdependence of the Church and marketing, identifies the issues of building the brand of the Catholic Church and the use of modern marketing tools in this process, and presents the results of its own research, which leads to the drawing of final conclusions verifying the research questions posed in the research methodology. This article may initiate an extended discussion on the controversial topic of the implementation of commercial marketing tools into management processes in the Catholic Church.
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Pfang, Raymond. „Management in the Catholic Church: corporate governance“. Journal of Management, Spirituality & Religion 12, Nr. 1 (03.09.2014): 38–58. http://dx.doi.org/10.1080/14766086.2014.933708.

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38

Tallett, Frank. „Church, state, war and finance in early‐modern France“. Renaissance and Modern Studies 36, Nr. 1 (Januar 1993): 15–35. http://dx.doi.org/10.1080/14735789309366563.

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39

Devine, James. „Capitalism is Church Universal“. Monthly Review 47, Nr. 4 (08.09.1995): 54. http://dx.doi.org/10.14452/mr-047-04-1995-08_8.

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40

Brown, Callum G. „The Costs of Pew-renting: Church Management, Church-going and Social Class in Nineteenth-century Glasgow“. Journal of Ecclesiastical History 38, Nr. 3 (Juli 1987): 347–61. http://dx.doi.org/10.1017/s0022046900024957.

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The letting of pews was virtually a universal practice in the churches of nineteenth-century Britain. Although letting and private ownership of seats were well known before the 1700s and have continued in the present century, the renting of fixed seats for use during divine service reached its height in the Victorian period. Worshippers paid anything from one shilling to thirty shillings or more to reserve a seat for one person for a year. It thus became a considerable expense to accommodate a large family. By its ubiquity it is clear that the practice was accepted by church-goers as a facet of ecclesiastical life and was accepted by church authorities as a necessary feature of congregational management. But the fact that the system was generally introduced and operated at the discretion of individual congregations or their owners and patrons, with little or no interference from denominational authorities, has meant that comparatively meagre attention has been paid to how it worked in practice and to what its effects were on congregational life.
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41

Davey, Michael. „General Synod of the Church of Ireland“. Ecclesiastical Law Journal 18, Nr. 1 (10.12.2015): 93–94. http://dx.doi.org/10.1017/s0956618x15000927.

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This year's General Synod, the first meeting of the triennium, was held in the now familiar surroundings of the City Hotel, Armagh. Over the past few years there has been a heavy emphasis on finance in the legislative programme, principally with regard to pensions. This year there was one Pensions Bill. It merely formalised the arrangements governing the separate Defined Contributions Schemes that have operated for Northern Ireland and the Republic of Ireland since 2013. The Bill duly passed.
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Startup, Richard, und Christopher C. Harris. „The decline of a liberal mainstream church: issues and problems for the church in Wales (UK)“. International Journal of Sociology and Social Policy 19, Nr. 7/8 (Juli 1999): 114–34. http://dx.doi.org/10.1108/01443339910788884.

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Simpson, Peter. „Complexity and change management: analyzing church leaders' narratives“. Journal of Organizational Change Management 25, Nr. 2 (30.03.2012): 283–96. http://dx.doi.org/10.1108/09534811211213955.

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Halupka, Max. „The Church of Scientology: Legitimacy through Perception Management“. Politics and Religion 7, Nr. 3 (14.02.2014): 613–30. http://dx.doi.org/10.1017/s1755048314000066.

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AbstractIn 1967 the Church of Scientology's tax-exempt status was revoked on the basis that it failed to meet the criteria outlined in section 501(c)(3) of the Internal Revenue Service. Between its loss, and eventual reacquisition in 1993, the Church of Scientology employed a number of political based tactics in an attempt to legitimize itself to the public sector. This article explores these tactics in relation to the religion's use of perception management. The article argues that the processes of both legal recognition and legitimization draw upon each other in a new faith's transition to mainstream theology. In this, the Church employed perception management in attempt to influence both processes. In exploring this, the paper contributes to our understanding of role that public legitimacy plays in a new faith's development.
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Felton, Edward L., und Marlene M. Reed. „Utilizing Market Segmentation in Church Marketing and Management“. Journal of Ministry Marketing & Management 6, Nr. 2 (September 2000): 31–41. http://dx.doi.org/10.1300/j093v06n02_03.

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46

Hungerman, Daniel, Kevin Rinz, Tim Weninger und Chungeun Yoon. „Political campaigns and church contributions“. Journal of Economic Behavior & Organization 155 (November 2018): 403–26. http://dx.doi.org/10.1016/j.jebo.2018.09.011.

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47

Masera, Federico. „State, religiosity and church participation“. Journal of Economic Behavior & Organization 186 (Juni 2021): 269–87. http://dx.doi.org/10.1016/j.jebo.2021.03.038.

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48

Vokurka, Robert J. „The Applicability of Total Quality Management Principles to Church Management“. Journal of Ministry Marketing & Management 5, Nr. 2 (Juni 1999): 21–33. http://dx.doi.org/10.1300/j093v05n02_02.

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49

Mastorovich, Mary Jane, Susan Mullee Herbert, Margaret A. Nelson, Karen Neil Drenkard, Lucy Haring, Ange Knutson, Linda Rainey-Sharkey et al. „Inova Health System, Falls Church, Virginia“. Nursing Administration Quarterly 23, Nr. 2 (1999): 19–54. http://dx.doi.org/10.1097/00006216-199901000-00005.

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&NA;. „Inova Health System, Falls Church, Virginia“. Nursing Administration Quarterly 23, Nr. 2 (1999): 19–54. http://dx.doi.org/10.1097/00006216-199923020-00006.

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