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| Author: | Booth, P. |
| Title: | Accounting in churches: a research framework and agenda |
| Journal: | Accounting, Auditing and Accountability Journal
1993 : VOL. 6:4, p. 37-67 |
| Index terms: | ACCOUNTING CHURCHES FINANCIAL INFORMATION SYSTEMS RELIGION |
| Language: | eng |
| Abstract: | The accounting literature on churches is almost exclusively concerned with accounting practices in Western mainstream churches. Within this narrow focus there is a fairly extensive professional literature, which generally focuses on prescribing "good" accounting practices, but very few research-based studies that try to explain accounting practices in use. The latter the primary concern in this article, but it is useful first to overview briefly the three main themes of the more extensive professional literature. |
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