Church Stewardship Evaluation Information Requirements: A Pilot Study |
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| Authors: | Robert E. Jordan James H. Thompson John C. Malley |
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| Affiliation: | Faculty of the School of Accountancy, University of Mississippi, University, MS 38677.;Professor of Accounting at Oklahoma City University, 2501 N. Blackwelder, Oklahoma City, OK 73106. He was on the faculty at the University of Mississippi when this article was written.;Faculty of the School of Business, University of Central Arkansas, Conway, AR 72032. |
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| Abstract: | There is a potential for financial abuse in church organizations. Large amounts of money are collected, performance is difficult to measure, and financial records and controls are often not as strong as in other not-for-profit organizations. Members/ donors of church organizations must be able to judge the financial stewardship of the organizations. Thus, financial statements for churches must include usable information and be in an understandable format. This study examines the appropriateness of two different types of financial statements: the GAAP format and a specialized church format. |
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