Collaboration between For-profit and Non-profit Organisations: Some Insights into the Social Doctrine of the Church

Andrei, Paolo; Balluchi, Federica; Furlotti, Katia

doi:10.1108/s2051-663020180000007007

Studies in Public and Non-Profit Governance

2018

DOI: 10.1108/s2051-663020180000007007

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Collaboration between For-profit and Non-profit Organisations: Some Insights into the Social Doctrine of the Church

Paolo Andrei¹,

Federica Balluchi²,

Katia Furlotti³

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Cited by 2 publications

References 104 publications

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Training, attitudes, segregation of duties and internal control of church finances: an empirical study in Indonesia

Ahmar,

Berliana Simbolon,

Prastowo Darminto

2024

Investment Management and Financial Innovations

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Church organizations are non-profit organizations operating in the religious sector. Church financial management requires good and adequate internal control to protect and secure church assets from fraud, damage, and waste due to ineffective use of assets. Sacralization is a factor that gives rise to blind trust in financial managers and spiritual leaders in the church. This study aims to analyze the influence of trained accounting personnel, attitudes toward the importance of internal control, and separation of duties on the level of internal control of church finances. The sample used was 115 pastors at the HKBP Church in Jakarta, Indonesia. Data were obtained by distributing questionnaires to pastors as respondents. The analysis technique is carried out using multiple regression. The results of this study show that trained accounting personnel, attitudes about the importance of internal control implementation, and the existence of separation of duties in church organizations have a significant effect on the level of internal control of church finances. The results of the study strengthen support for the implementation of effective church financial internal control, which requires increasing the competency of accounting staff through accounting training, the attitude of organizational members to support the implementation of the church’s financial internal control system to make it more accountable, and the existence of a clear separation of duties within the organization to avoid fraud.

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Training, attitudes, segregation of duties and internal control of church finances: an empirical study in Indonesia

Ahmar,

Berliana Simbolon,

Prastowo Darminto

2024

Investment Management and Financial Innovations

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Putting integrated reporting where it was not: The case of the not-for-profit sector

Girella¹,

Dameri²

2019

Financial Reporting

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Nowadays we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards better transparency and accountability is increasingly needed and requested. A remarkable body of evidence already exists on how large, listed companies are facing this change, but very little is known about the not-for-profit sector. This work aims to analyse if and how new forms of reporting, such as integrat-ed reporting, can be adopted by not-for-profit organisations to illustrate their ef-forts towards an improvement in their accountability processes. To this end, through an interventionist approach, the case of an Italian not-for-profit organisa-tion operating in the collection and redistribution of food is examined. It emerges that, integrated reporting can represent a valuable device that can be adopted also by the not-for-profit sector to improve its accountability. However, in order to be successfully implemented, some modifications have to be made in order to better encounter the specificities of these organisational settings.

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Collaboration between For-profit and Non-profit Organisations: Some Insights into the Social Doctrine of the Church

Cited by 2 publications

References 104 publications

Training, attitudes, segregation of duties and internal control of church finances: an empirical study in Indonesia

Training, attitudes, segregation of duties and internal control of church finances: an empirical study in Indonesia

Putting integrated reporting where it was not: The case of the not-for-profit sector

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