메뉴 건너뛰기




Volumn 12, Issue 2, 1999, Pages 142-164

Internal control systems in US churches: An examination of the effects of church size and denomination on systems of internal control

Author keywords

Accounting; Churches; Governance; Internal control

Indexed keywords


EID: 84986037921     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513579910270084     Document Type: Article
Times cited : (41)

References (34)
  • 1
    • 84986011381 scopus 로고
    • American Association of Fund-Raising Counsel, New York, NY.
    • American Association of Fund-Raising Counsel (1995), Giving USA, American Association of Fund-Raising Counsel, New York, NY.
    • (1995) Giving USA
  • 3
    • 0000357545 scopus 로고
    • Estimating nonresponse bias in mail surveys
    • August
    • Armstrong, J.S. and Overton, T.S. (1977), “Estimating nonresponse bias in mail surveys”, Journal of Marketing Research, Vol. 14, August, pp. 396-402.
    • (1977) Journal of Marketing Research , vol.14 , pp. 396-402
    • Armstrong, J.S.1    Overton, T.S.2
  • 4
    • 79959333931 scopus 로고
    • Communicating the financial aspects of church operations
    • Arndt, T. and McCabe, J. (1986), “Communicating the financial aspects of church operations”, The Ohio CPA Journal, Spring, pp. 25-9.
    • (1986) The Ohio CPA Journal, Spring , pp. 25-29
    • Arndt, T.1    McCabe, J.2
  • 5
    • 0010424158 scopus 로고
    • Accounting in churches: a research framework and agenda
    • Booth, P. (1993), “Accounting in churches: a research framework and agenda”, Accounting, Auditing & Accountability Journal, Vol. 6 No. 4, pp. 37-67.
    • (1993) Accounting, Auditing & Accountability Journal , vol.6 , Issue.4 , pp. 37-67
    • Booth, P.1
  • 6
    • 42049114161 scopus 로고
    • Accounting for churches
    • February
    • Boyce, L.F. (1984), “Accounting for churches”, The Journal of Accountancy, February, pp. 96-102.
    • (1984) The Journal of Accountancy , pp. 96-102
    • Boyce, L.F.1
  • 7
    • 84986106388 scopus 로고
    • Internal control in state, local, and nonprofit agencies
    • Coe, C.K. and Ellis, C. (1991), “Internal control in state, local, and nonprofit agencies”, Public Budgeting and Finance, Fall, pp. 56-63.
    • (1991) Public Budgeting and Finance, Fall , pp. 56-63
    • Coe, C.K.1    Ellis, C.2
  • 8
    • 84971381360 scopus 로고
    • 4 Vols, Committee of Sponsoring Organizations of the Treadway Commission, New York, NY.
    • Committee of Sponsoring Organizations of the Treadway Commission (1992), Internal Control – Integrated Framework, 4 Vols, Committee of Sponsoring Organizations of the Treadway Commission, New York, NY.
    • (1992) Internal Control – Integrated Framework
  • 9
    • 84986176817 scopus 로고
    • Church information systems: an empirical investigation of the effectiveness of church information systems in providing data for decisions
    • PhD dissertation, Louisiana State University.
    • Conway, L.G. Jr (1975), “Church information systems: an empirical investigation of the effectiveness of church information systems in providing data for decisions”, PhD dissertation, Louisiana State University.
    • (1975)
    • Conway, L.G.1
  • 10
    • 84955798710 scopus 로고
    • Church accounting: the other side of stewardship
    • August
    • Cunningham, G. and Reemsnyder, D. (1983), “Church accounting: the other side of stewardship”, Management Accounting, August, pp. 58-62.
    • (1983) Management Accounting , pp. 58-62
    • Cunningham, G.1    Reemsnyder, D.2
  • 11
    • 79959370380 scopus 로고
    • Internal control for churches and community organizations
    • May
    • Ellis, L. (1974), “Internal control for churches and community organizations”, The CPA Journal, May, pp. 45-8.
    • (1974) The CPA Journal , pp. 45-48
    • Ellis, L.1
  • 12
    • 0000172445 scopus 로고
    • Separation of ownership and control
    • Fama, E.F. and Jensen, M.C. (1983), “Separation of ownership and control”, Journal of Law and Economics, Vol. 26, pp. 301-25.
    • (1983) Journal of Law and Economics , vol.26 , pp. 301-325
    • Fama, E.F.1    Jensen, M.C.2
  • 13
    • 84986021712 scopus 로고
    • Unholy acts: church officials’ thefts dismay Catholics
    • 27 June
    • Fialka, J.J. (1995), “Unholy acts: church officials’ thefts dismay Catholics”, Wall Street Journal, 27 June, pp. B1-B2.
    • (1995) Wall Street Journal , pp. B1-B2
    • Fialka, J.J.1
  • 15
    • 84855264828 scopus 로고
    • Religious reporting: is it the gospel truth?
    • February
    • Harper, B. and Harper, P. (1988), “Religious reporting: is it the gospel truth?”, Management Accounting, February, pp. 34-9.
    • (1988) Management Accounting , pp. 34-39
    • Harper, B.1    Harper, P.2
  • 16
    • 84986032661 scopus 로고    scopus 로고
    • Pass the plate around again: a study of budgeting in a local church
    • a paper presented at the Fourth Critical Perspectives on Accounting Symposium, New York, NY, April.
    • Irvine, H. (1996), “Pass the plate around again: a study of budgeting in a local church”, a paper presented at the Fourth Critical Perspectives on Accounting Symposium, New York, NY, April.
    • (1996)
    • Irvine, H.1
  • 17
    • 79959368418 scopus 로고
    • Internal control for churches
    • January
    • Keister, O.R. (1974), “Internal control for churches”, Management Accounting, January, pp. 40-42.
    • (1974) Management Accounting , pp. 40-42
    • Keister, O.R.1
  • 18
    • 84986021721 scopus 로고    scopus 로고
    • Understanding nonprofit financial management
    • January
    • Langan, J.P. (1998), “Understanding nonprofit financial management”, Association Management, January, pp. 75-6.
    • (1998) Association Management , pp. 75-76
    • Langan, J.P.1
  • 19
    • 0001807951 scopus 로고
    • Accounting in its social context: an analysis of the accounting systems of the Church of England
    • Laughlin, R. (1988), “Accounting in its social context: an analysis of the accounting systems of the Church of England”, Accounting, Auditing & Accountability Journal, Vol. 1 No. 2, pp. 19-42.
    • (1988) Accounting, Auditing & Accountability Journal , vol.1 , Issue.2 , pp. 19-42
    • Laughlin, R.1
  • 22
    • 84986032399 scopus 로고
    • Personal interviews with a group of administrative officials.
    • Mississippi Baptist Convention Board, Jackson, Mississippi (1995), Personal interviews with a group of administrative officials.
    • (1995)
  • 23
    • 0039468831 scopus 로고
    • State statutes governing directors of charitable corporations
    • Moody, L. (1978), “State statutes governing directors of charitable corporations”, University of San Francisco Law Review, Vol. 18, pp. 749-81.
    • (1978) University of San Francisco Law Review , vol.18 , pp. 749-781
    • Moody, L.1
  • 24
    • 0001702147 scopus 로고
    • Factors influencing questionnaire returns from former university students
    • Pace, C.R. (1939), “Factors influencing questionnaire returns from former university students”, The Journal of Applied Psychology, Vol. 23 No. 3, pp. 388-97.
    • (1939) The Journal of Applied Psychology , vol.23 , Issue.3 , pp. 388-397
    • Pace, C.R.1
  • 25
    • 79959362524 scopus 로고
    • Church accounting: good intentions and good accounting
    • April
    • Prentice, K.B. (1981), “Church accounting: good intentions and good accounting”, The Woman CPA, April, pp. 8-14.
    • (1981) The Woman CPA , pp. 8-14
    • Prentice, K.B.1
  • 27
    • 84986009122 scopus 로고
    • Bottom line: a working board of directors
    • Reiss, A.H. (1990), “Bottom line: a working board of directors”, Management Review, Vol. 79 No. 5, pp. 37-8.
    • (1990) Management Review , vol.79 , Issue.5 , pp. 37-38
    • Reiss, A.H.1
  • 28
    • 84986032668 scopus 로고
    • How to raise a billion dollars
    • 15 May
    • Schmidt, J.D. (1987) “How to raise a billion dollars”, Christianity Today, 15 May, p. 36.
    • (1987) Christianity Today , pp. 36
    • Schmidt, J.D.1
  • 29
    • 79959340969 scopus 로고
    • Managerial accounting for churches and related enterprises
    • September
    • Scofield, B. and Milano, D. (1984), “Managerial accounting for churches and related enterprises”, The National Public Accountant, Vol. 29, September, pp. 40-49.
    • (1984) The National Public Accountant , vol.29 , pp. 40-49
    • Scofield, B.1    Milano, D.2
  • 30
    • 84986021678 scopus 로고
    • Treasurer embezzles $2.2M, church says
    • Jackson, MS, 2 May
    • Staff (1995), “Treasurer embezzles $2.2M, church says”, The Clarion Ledger, Jackson, MS, 2 May, p. A4.
    • (1995) The Clarion Ledger , pp. A4
  • 31
    • 0030528164 scopus 로고    scopus 로고
    • Competing contexts: the evolution of a nonprofit organization's governance system in multiple environments
    • May
    • Stone, M.M. (1996), “Competing contexts: the evolution of a nonprofit organization's governance system in multiple environments”, Administration and Society, Vol. 28, May, pp. 61-78.
    • (1996) Administration and Society , vol.28 , pp. 61-78
    • Stone, M.M.1
  • 32
    • 0030239748 scopus 로고    scopus 로고
    • The new work of the nonprofit board
    • September/October
    • Taylor, B.E., Chait, R.P. and Holland, T.P. (1996), “The new work of the nonprofit board”, Harvard Business Review, Vol. 74, September/October, pp. 36-41.
    • (1996) Harvard Business Review , vol.74 , pp. 36-41
    • Taylor, B.E.1    Chait, R.P.2    Holland, T.P.3
  • 33


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.