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Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/79830
- Budgeting in Catholic parishes: an exploratory study
- Kluvers, Ron
- In this paper an aspect of accounting, namely budgeting, has been studied in an organizational context. According to Booth (1993) churches represent 'extreme cases' in which to study the impact of accounting. Following on from Laughlin (1988) Booth considered the sacred and secular divide to be a significant element in the use of accounting by church organizations. The parishes of the Catholic Archdiocese of Melbourne form the context of this study in which evidence is sought for the sacred and secular divide by studying the role of budgeting in the parish. Questions were asked regarding participation in the budgetary process and the development and use of the budget. It was found that there was little consultation or participation in the budgetary process and that the use of the budget was restricted. These findings suggest that the sacred and secular divide operates at the parish level.
- Publication type
- Journal article
- Financial Accountability and Management, Vol. 17, no. 1 (Feb 2001), pp. 41-58
- Publication year
- Australia; Accounting; Budgeting; Catholic parishes; Churches; Melbourne; Sacred; Secular
- Blackwell Publishers
- Publisher URL
- Copyright © 2001 Blackwell Publishers.
- Peer reviewed