Skip to main content
SpringerLink
Log in

Accounting als Komponente der Corporate Governance in christlichen Organisationen

  • Chapter
  • First Online:
Nonprofit-Organisationen und Nachhaltigkeit

Part of the book series: NPO-Management ((NPOM))

  • 13k Accesses

Zusammenfassung

Seit den 1970er Jahren erhält der Einsatz von Accounting in Non-Profit-Unternehmen zunehmend wissenschaftliche Aufmerksamkeit in der internationalen Literatur. Dem Accounting in religiösen Non-Profit-Organisationen (NPOs) wurde aber noch relativ wenig Aufmerksamkeit gewidmet (Booth 1993; Abbdul-Rahman und Goddard 1998; Quattrone 2004), obwohl die Beziehung zwischen Religion und modernen Managementsystemen bereits stärker in den Fokus wissenschaftlicher Untersuchungen gerückt ist (Lungu und Lungu 2014).

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 69.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 89.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Literatur

  • Abdul-Rahman, A.R. und Goodard, A. (1998): An Interpretive Inquiry of Accounting Practices in Religious Organisations. In: Financial Accountability & Management 14 (3), S. 183-202.

    Google Scholar 

  • Barney, J. (1991): Firm resources and sustained competitive advantage. In: Journal of Management 17 (1), S. 99-120.

    Google Scholar 

  • Berry, A. (2005): Accountability and control in a cat’s cradle. In: Accounting, Auditing & Accountability Journal 18 (2), S. 255-297.

    Google Scholar 

  • Booth, P. (1988): Accounting in Churches: A Research Framework and Agenda. In: Accounting, Auditing & Accountability Journal 6 (4), S. 37-69.

    Google Scholar 

  • Bowrin, A. (2004): Internal control in Trinidad and Tobago religious organizations. In: Accounting, Auditing & Accountability Journal 17 (1), S. 121-152.

    Google Scholar 

  • Brown, M. (2012): Restoring priests as entrepreneurs: A reflective essay on entrepreneurial leadership in the Scottish Episcopal Church. In: Tamara - Journal for Critical Organization Inquiry 10 (1), S. 55-68.

    Google Scholar 

  • Budde, M. (2008): The rational shepherd: Corporate practices and the church. In: Studies in Christian Ethics 21 (1), S. 96-116.

    Google Scholar 

  • Clary, B.J. (2007): Broadening the concept of rational economic behavior: A case study of cheese making at the Abbey of Tamié. In: Review of Social Economy 65 (2), S. 165-186.

    Google Scholar 

  • Diefenbach, H. (2009): Die Theorie der Rationalen Wahl oder „Rational Choice“-Theorie (RCT). In: Brock, D., Junge, M., Diefenbach, H., Keller, R. und Villanyi, D. (Hrsg.): Soziologische Paradigmen nach Talcott Parsons, Wiesbaden, S. 239-290.

    Google Scholar 

  • Dobie, A. (2015): The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215-1444. In: The British Accounting Review 47, S. 142-158.

    Google Scholar 

  • Duncan, J., Flesher, D.L. und Stocks, M.H. (1988): Internal control systems in US churches: An examination of the effects of church size and denomination on systems of internal control. In: Accounting, Auditing & Accountability Journal 12 (2), S. 142-163.

    Google Scholar 

  • Eisenhardt, M.K. (1989): Agency Theory: An Assessment and Review. In: The Academy of Management Review 14 (1), S. 57-74.

    Google Scholar 

  • Elson, R.J., O’Callaghan, S. und Walker, J. (2007): Corporate Governance in Religious Organizations: A Study of Current Practices in the Local Church. In: Academy of Accounting & Financial Studies Journal 11 (1), S. 121-130.

    Google Scholar 

  • Feldbauer-Durstmüller, B. und Keplinger, K. (2013): Monastic Approach to Governance and Leadership: A Literature Review. Talk: Acadamy of Management Annual Meeting 2013, Florida.

    Google Scholar 

  • Feldbauer-Durstmüller, B., Sandberger, S. und Neulinger, M. (2012): Sustainability for Centuries – Monastic Governance of Austrian Benedictine Abbeys. In: European Journal of Management 12 (3), S. 83-92.

    Google Scholar 

  • Fisher, G. und Utt, G. (2007): Science, Religious Naturalism, and Biblical Theology: Ground for the Emergence of Sustainable Living. In: Zygon 42 (4), S. 929-943.

    Google Scholar 

  • Flesher, D. und Flesher, T. (1979): Managerial accounting in an early 19th century German-American religious commune. In: Accounting, Organizations and Society 4 (4), S. 297-304.

    Google Scholar 

  • Forsythe, R., Bunch, J. und Burton, E. (1999): Implementing ABC and the Balanced Scorecard at a Publishing House. In: Management Accounting Quarterly 1, S. 1-9.

    Google Scholar 

  • Fritz, D.A. und Ibrahim, N.A. (2010a): The Impact of Leadership Longevity on Innovation in a Religious Organization. In: Journal of Business Ethics 96, S. 223-231.

    Google Scholar 

  • Fritz, D.A. und Ibrahim, N.A. (2010b): The Impact of Leader Tenure on Proactiveness in Religious Organizations. In: Review of Business 31 (1), S. 45-53.

    Google Scholar 

  • Guerrier, Y. und Bond, C. (2014): Reluctant managers: Methodist ministers and management. In: Journal of Management Development 33 (7), S. 680-693.

    Google Scholar 

  • Hardy, L. und Ballis, H. (2005): Does one size fit all? The sacred and secular divide revisited with insights from Niebuhr’s typology of social action. In: Accounting, Auditing & Accountability Journal 18 (2), S. 238-254.

    Google Scholar 

  • Hardy, L. und Ballis, H. (2013): Accountability and giving accounts. In: Accounting, Auditing & Accountability Journal 26 (4), S. 539-566.

    Google Scholar 

  • Harris, M. (1998): A special case of voluntary associations? Towards a theory of congregational organization. In: British Institute of Sociology 49 (4), S. 602-618.

    Google Scholar 

  • Hessel, D. (2009): Religion and Ethics focused on Sustainability. In: Environmental Law Reporter 39 (4), S. 1-6.

    Google Scholar 

  • Hiebl M.R.W. und Feldbauer-Durstmüller, B. (2014): What can the corporate world learn from the cellarer? Examining the role of a Benedictine abbey’s CFO. In: Society and Business Review 9 (1), S. 51-73.

    Google Scholar 

  • Hong, Y.J. (2012): Best Practices in Managing Faith-Based Organizations through Charitable Choice and Faith-Based Initiatives. In: Journal of Social Service Research 38, S. 130-143.

    Google Scholar 

  • Hui, L.T. (2008): Combining faith and CSR: a paradigm of corporate sustainability. In: International Journal of Social Economics 35 (6), S. 449-465.

    Google Scholar 

  • Inauen, E., Rost, K., Frey, B.S., Homberg, F. und Osterloh, M. (2010): Monastic governance: Forgotten prospects for public organisations. In: The American Review of Public Administration 40 (6), S. 631-653.

    Google Scholar 

  • Irvine, H. (2005): Balancing money and mission in a local church budget. In: Accounting, Auditing & Accountability Journal 18 (2), S. 211-237.

    Google Scholar 

  • Irvine, H. (2011): From go to woe: How a not-for-profit managed the change to accrual accounting. In: Accounting, Auditing & Accountability Journal 24 (7), S. 824-847.

    Google Scholar 

  • Jacobs, K. (2005): The sacred and the secular: examining the role of accounting in the religious context. In: Accounting, Auditing & Accountability Journal 18 (2), S. 189-210.

    Google Scholar 

  • Jacobs, K. und Walker, P. (2004): Accounting and Accountability in the Iona Community. In: Accounting, Auditing & Accountability Journal 17 (3), S. 361-381.

    Google Scholar 

  • Joannides, V. und Berland, N. (2013): Constructing a research network: accounting knowledge in production. In: Accounting, Auditing & Accountability Journal 26 (4), S. 512-538.

    Google Scholar 

  • Jordan, R.E., Thompson, J.H. und Malley, J.C. (1991): Church Stewardship Evaluation Information Requirements: A Pilot Study. In: Public Budgeting and Finance 11 (3), S. 56-67.

    Google Scholar 

  • Keplinger, K., Feldbauer-Durstmüller, B., Sandberger, S. und Neulinger, M. (2016): Entrepreneurial activities of Benedictine monasteries – a special form of family business? In: International Journal of Entrepreneurial Venturing 8 (4), S. 317-333.

    Google Scholar 

  • Kleymann, B. und Malloch, H. (2010): The rule of Saint Benedict and corporate management: employing the whole person. In: Journal of Global Responsibility 1 (2), S. 207-224.

    Google Scholar 

  • Kongregation für die Institute des geweihten Lebens und die Gesellschaften apostolischen Lebens (2014): Richtlinien für die Verwaltung der kirchlichen Güter der Institute des geweihten Lebens und der Gesellschaften apostolischen Lebens. In: Verlautbarungen des apostolischen Stuhls, Nr. 198, Bonn.

    Google Scholar 

  • Kreander, N., McPhail, K. und Molyneaux, D. (2004): God’s fund managers. In: Accounting, Auditing & Accountability Journal 17 (3), S. 408-441.

    Google Scholar 

  • Laughlin, R. (1988): Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England. In: Accounting, Auditing & Accountability Journal 1 (2), S. 19-42.

    Google Scholar 

  • Laughlin, R. (1990): A model of financial accountability and the Church of England. In: Financial Accountability and Management 6 (2), S. 93-114.

    Google Scholar 

  • Lightbody, M. (2000): Storing and shielding: financial management behavior in a church organization. In: Accounting, Auditing & Accountability Journal 13 (2), S. 156-174.

    Google Scholar 

  • Lightbody, M. (2003): On being a Financial Manager in a Church Organisation: Understanding the Experience. In: Financial Accountability and Management 19 (2), S. 117-138.

    Google Scholar 

  • Llopis, E., Fidalgo, E. und Mendez, T. (2002): The ‘Hojas de Ganado’ of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions. In: Accounting, Business & Financial History 12(2), S. 203-229.

    Google Scholar 

  • Louche, C., Arenas, D. und van Cranenburgh, K. (2012): From preaching to investing: Attitudes of religious organisations towards responsible investment. In: Journal of Business Ethics 110 (3), S. 301-320.

    Google Scholar 

  • Lungu, R. und Lungu, F. (2015): Principles of modern management in the current governance and organization of the local Christian churches a Romanian Christian orthodox perspective. In: European Journal of Science and Theology 11 (1), S. 131-142.

    Google Scholar 

  • McMurray, A.J., Islam, M.M., Sarros, J.C. und Pirola-Merlo, A. (2010): Leadership, climate, psychological capital, commitment, and wellbeing in a non-profit organization. In: Leadership & Organization Development Journal 31 (5), S. 436-457.

    Google Scholar 

  • McPhail, K. und Gorringe, R.G. (2005): Crossing the great divide: critiquing the sacred secular dichotomy in accounting research. In: Accounting, Auditing & Accountability Journal 17, S. 185-188.

    Google Scholar 

  • Mian, N.A. (2008): “Prophets for profits”: Redevelopment and the altering urban religious landscape. In: Urban Studies 45 (10), S. 2143-2161.

    Google Scholar 

  • Miller, K.D. (2002): Competitive Strategies of Religious Organizations. In: Strategic Management Journal 23 (5), S. 435-456.

    Google Scholar 

  • Molloy, K. und Heath, R.G. (2014): Bridge Discourses and Organizational Ideologies: Managing Spiritual and Secular Communication in a Faith-Based Nonprofit Organization. In: Journal of Business Communication 51 (4), S. 386-408.

    Google Scholar 

  • Narayan, A. (2014): Accounting and accountability challenges. Implementing sustainability in tertiary organisations. In: Pacific Accounting Review 26 (1/2), S. 94-111.

    Google Scholar 

  • Paisey, C. und Paisey, N. (2011): Visibility, Governance and Social Context. Financial Management in the Pre-Reformation Scottish Church. In: Accounting, Auditing & Accountability Journal 24 (5), S. 587-621.

    Google Scholar 

  • Parker, L. (2001): Reactive Planning in a Christian Bureaucracy. In: Management Accounting Research 12 (3), S. 321-356.

    Google Scholar 

  • Parker, L. (2002): Budgetary incrementalism in in Christian bureaucracy. In: Management Accounting Research 13, S. 71-100.

    Google Scholar 

  • Parker, L. (2003): Financial Management Strategy in a Community Welfare Organization: A Boardroom Perspective. In: Accountability & Management 19 (4), S. 341-374.

    Google Scholar 

  • Payer-Langthaler, S. und Hiebl, R.W. (2013): Towards a definition of performance for religious organizations and beyond: A case of Benedictine abbeys. In: Qualitative Research in Accounting & Management 10 (3/4), S. 213-233.

    Google Scholar 

  • Pearce, J., David, P. und Fritz, D. (2010): Entrepreneurial Orientation and the Performance of Religious Congregations as Predicted by Rational Choice Theory. In: Entrepreneurship, Theory and Practice 34 (1), S. 219-248.

    Google Scholar 

  • Penrose, E.T. (1959): The Theory of the Growth of the Firm. Oxford.

    Google Scholar 

  • Pereira, J., Angel, R.J. und Angel, J. (2007): A case study of the elder care functions of a Chilean non-governmental organization. In: Social Science & Medicine 64, S. 2096-2106.

    Google Scholar 

  • Pfang, R. (2015): Management in the Catholic Church: Corporate Governance. In: Journal of Management, Spirituality and Religion 12 (1), S. 38-58.

    Google Scholar 

  • Quattrone, P. (2004): Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI–XVII centuries). In: Accounting, Organizations and Society 29, S. 647-683.

    Google Scholar 

  • Robbins, G. und Lapsley, I. (2015): From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital. In: British Accounting Review 47, S. 19-32.

    Google Scholar 

  • Roca, F.J. (2010): Monks and Businessmen in Catalonia: The Benedictines of Montserrat (1900-1936). In: Enterprise & Society 11 (2), S. 242-275.

    Google Scholar 

  • Rost, K. und Graetzer, G. (2014): Multinational organizations as rule-following bureaucracies – the example of catholic orders. In: Journal of International Management 20, S. 290-311.

    Google Scholar 

  • Rost, K., Inauen, E., Osterloh, M. und Frey, B. (2010): The corporate governance of Benedictine abbeys. What can stock corporations learn from monastries. In: Journal of Management History 16 (1), S. 90-115.

    Google Scholar 

  • Said, J., Mohamed, A., Sanusi, Z. und Syed Yusuf, S.N. (2013): Financial Management Practices in Religious Organizations: An Empirical Evidence of Mosque in Malaysia. In: International Business Research 6 (7), S. 111-142.

    Google Scholar 

  • Sanchez-Matamoros, J.B. und Funnell, W. (2015): War or the business of God. In: Accounting, Auditing & Accountability Journal 28 (3), S. 434-459.

    Google Scholar 

  • Schaefer, S. und Lange, C. (2004): Informationsorientierte Controllingkonzeptionen – Ein Überblick und Ansatzpunkte der Weiterentwicklung. In: Scherm, E., Pietsch G. (Hrsg.): Controlling – Theorien und Konzeptionen. München.

    Google Scholar 

  • Scheitle, C. (2009): Identity and Government Funding in Christian Nonprofits. In: Social Science Quarterly 90 (4), S. 816-833.

    Google Scholar 

  • Schneider, A. (2015): Reflexivity in Sustainability Accounting and Management: Transcendending the Economic Focus of Corporate Sustainability. In: Journal of Business Ethics 125 (3), S. 525-536.

    Google Scholar 

  • Scott, W.R. (2004): Organisational theory. In: Ritzer, G. (Hrsg.): Encyclopedia of Social Theory. Thousand Oaks, CA, S. 408-414.

    Google Scholar 

  • Styhre, A. (2014): In the service of God and the parish: Professional ideologies and managerial control in the Church of Sweden. In: Culture & Organization 20 (4), S. 307-329.

    Google Scholar 

  • Szabo, A. (2014): Doing Business in Christian Way. In: World Review of Entrepreneurship, Management and Sustainable Development 10 (1), S. 16-27.

    Google Scholar 

  • Thornborrow, P. (2007): Non-conformist records management in Great Britain: a review. In: Records Management Journal 17 (3), S. 169-178.

    Google Scholar 

  • Tracey, P. (2012): Religion and Organization: A Critical Review of Current Trends and Future Directions. In: Academy of Management Annals 6 (1), S. 87-134.

    Google Scholar 

  • Tredget, D. (2002): The Rule of Benedict and its relevance to the world of work. In: Journal of Managerial Psychology 17 (3), S. 219-229.

    Google Scholar 

  • Vanderwoerd, J.R. (2004): How faith-based social service organizations manage secular pressures associated with government funding. In: Nonprofit Management & Leadership 14 (3), S. 239-262.

    Google Scholar 

  • Wooten, T.C., Coker, J.W. und Elmore, R.C. (2003): Financial Control in Religious Organizations: A Status Report. In: Nonprofit Management & Leadership 13 (4), S. 343-365.

    Google Scholar 

  • Yancey, G., Rogers, R., Singletary, J. und Sherr, M. (2009): A National Study of Administrative Practices in Religious Organizations. In: Social Work and Christianity 36 (2), S. 127-142.

    Google Scholar 

Internetquellen

Download references

Author information

Authors and Affiliations

  1. Linz , Österreich

    Mag. Karin Niederwimmer

Authors
  1. Mag. Karin Niederwimmer
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Karin Niederwimmer .

Editor information

Editors and Affiliations

  1. Department für Agrarökonomie und Rurale Entwicklung, Betriebswirtschaftslehre des Agribusiness, Georg-August-Universität Göttingen, Göttingen, Germany

    Ludwig Theuvsen

  2. Institut für Public und Nonprofit Management, Johannes Kepler Universität Linz, Linz, Austria

    René Andeßner

  3. Universität Freiburg, Lehrstuhl für NPO-Management, Freiburg, Switzerland

    Markus Gmür

  4. Institut für Management Accounting, Johannes Kepler Universität Linz, Linz, Austria

    Dorothea Greiling

Rights and permissions

Reprints and permissions

Copyright information

© 2017 Springer Fachmedien Wiesbaden GmbH

About this chapter

Cite this chapter

Niederwimmer, K. (2017). Accounting als Komponente der Corporate Governance in christlichen Organisationen. In: Theuvsen, L., Andeßner, R., Gmür, M., Greiling, D. (eds) Nonprofit-Organisationen und Nachhaltigkeit. NPO-Management. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-18706-4_9

Download citation

  • DOI: https://doi.org/10.1007/978-3-658-18706-4_9

  • Published:

  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-18705-7

  • Online ISBN: 978-3-658-18706-4

  • eBook Packages: Business and Economics (German Language)

Publish with us

Policies and ethics

Search

Navigation