ABSTRACT The Internal Revenue Code includes several special provisions for persons qualifying as ministers. The IRS developed a set of Market Segment Specialization Program (MSSP) Guides to aid IRS agents in conducting audits of these specialized groups. This paper addresses some of the more relevant issues contained in the MSSP Guide for ministers. How IRS agents are directed to treat minister status, parsonage exclusions, gifts and taxable income, and employee business expenses are some of the topics covered.
{"title":"Tax Return Audit Issues for Ministers","authors":"H. W. Cecil, K. Casey","doi":"10.1300/J093V04N02_01","DOIUrl":"https://doi.org/10.1300/J093V04N02_01","url":null,"abstract":"ABSTRACT The Internal Revenue Code includes several special provisions for persons qualifying as ministers. The IRS developed a set of Market Segment Specialization Program (MSSP) Guides to aid IRS agents in conducting audits of these specialized groups. This paper addresses some of the more relevant issues contained in the MSSP Guide for ministers. How IRS agents are directed to treat minister status, parsonage exclusions, gifts and taxable income, and employee business expenses are some of the topics covered.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128822574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT The primary objective of this study was to determine if there was any relationship between the auditing practices of a church and the size of its membership, amount of the budget, and age. As part of this study a questionnaire was sent to a random sample of 224 churches in the South Hampton Roads area of Virginia. Usable replies were received from 81 churches and synagogues representing a response rate of 36 percent. Based upon the survey results approximately 84% of the responding churches were audited. As in for-profit businesses, the larger churches were more likely to have been audited. Of the churches that were audited, either internally or externally, three-fourths were required to have been audited. Only about 56% of the churches that were audited had utilized a written list of audit procedures and around 71% had received formal audit reports.
{"title":"A Survey of the Auditing Practices of Churches in the South Hampton Roads Area of Virginia","authors":"Allan D. Unseth, Raymond G. Laverdiere","doi":"10.1300/J093V04N02_05","DOIUrl":"https://doi.org/10.1300/J093V04N02_05","url":null,"abstract":"ABSTRACT The primary objective of this study was to determine if there was any relationship between the auditing practices of a church and the size of its membership, amount of the budget, and age. As part of this study a questionnaire was sent to a random sample of 224 churches in the South Hampton Roads area of Virginia. Usable replies were received from 81 churches and synagogues representing a response rate of 36 percent. Based upon the survey results approximately 84% of the responding churches were audited. As in for-profit businesses, the larger churches were more likely to have been audited. Of the churches that were audited, either internally or externally, three-fourths were required to have been audited. Only about 56% of the churches that were audited had utilized a written list of audit procedures and around 71% had received formal audit reports.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133044741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
For the majority of non-profit organisations, marketing is a well established management activity. However for many religious organisations the adoption of marketing management activities is in its relatively early stages. This paper conceptualises the application of marketing using the following typology; namely, understanding, creating, communicating and delivering customer related values. It examines to what extent this typology can be applied to the Christian Church. In conclusion, it is postulated that church marketing is complicated in terms of brand identity, product offering, diversity of target audience, and theological dimension of conflict, in the interaction of commercialism and Christianity.
{"title":"Church Services: A Conceptual Case for Marketing","authors":"Suzanne Horne, A. McAuley","doi":"10.1300/J093V04N02_03","DOIUrl":"https://doi.org/10.1300/J093V04N02_03","url":null,"abstract":"For the majority of non-profit organisations, marketing is a well established management activity. However for many religious organisations the adoption of marketing management activities is in its relatively early stages. This paper conceptualises the application of marketing using the following typology; namely, understanding, creating, communicating and delivering customer related values. It examines to what extent this typology can be applied to the Christian Church. In conclusion, it is postulated that church marketing is complicated in terms of brand identity, product offering, diversity of target audience, and theological dimension of conflict, in the interaction of commercialism and Christianity.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126145597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Research shows that leadership has an impact on members' satisfaction with an organization and organizational outcomes. Consideration, initiation of structure, inspiring a shared vision, innovation, serving as a model, and charisma have all been identified as important. The relationship between board members' description of pastoral leadership and objective measures of church growth was examined. The correlation was statistically significant for 4 of the 6 dimensions, but the most important dimension was that of a pastor's inspiring a shared vision among the people of his or her church.
{"title":"Successful Pastoral Leadership Behaviors","authors":"H. Jones","doi":"10.1300/J093V04N02_07","DOIUrl":"https://doi.org/10.1300/J093V04N02_07","url":null,"abstract":"ABSTRACT Research shows that leadership has an impact on members' satisfaction with an organization and organizational outcomes. Consideration, initiation of structure, inspiring a shared vision, innovation, serving as a model, and charisma have all been identified as important. The relationship between board members' description of pastoral leadership and objective measures of church growth was examined. The correlation was statistically significant for 4 of the 6 dimensions, but the most important dimension was that of a pastor's inspiring a shared vision among the people of his or her church.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123504901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Customer Driven Sales Strategies in China and Poland","authors":"T. Carter","doi":"10.1300/J127V05N03_02","DOIUrl":"https://doi.org/10.1300/J127V05N03_02","url":null,"abstract":"","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"237 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130796666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Retaining members in nonprofit organizations is becoming increasingly difficult as more organizations compete for the time and energies of the member. Churches have not been immune to this erosion of loyalty. Understanding the factors which underlie member satisfaction allows church management to prioritize the use of resources and focus on those performance issues that make a difference to the member. This is an empirical study to determine the underlying dimensions of church member satisfaction. The research instrument used was a self-administered questionnaire that was completed by the members of a mainstream denominational church in the midwest. Members who were satisfied with the church's overall performance were compared and contrasted with those who were dissatisfied. Results of the questionnaire were subjected to bivariate correlation, factor analysis, and logistic regression. Ten underlying dimensions of member satisfaction were discovered. Eighty-six percent of all satisfied church memb...
{"title":"Factors Underlying Church Member Satisfaction and Retention","authors":"P. Saunders","doi":"10.1300/J127V05N03_03","DOIUrl":"https://doi.org/10.1300/J127V05N03_03","url":null,"abstract":"ABSTRACT Retaining members in nonprofit organizations is becoming increasingly difficult as more organizations compete for the time and energies of the member. Churches have not been immune to this erosion of loyalty. Understanding the factors which underlie member satisfaction allows church management to prioritize the use of resources and focus on those performance issues that make a difference to the member. This is an empirical study to determine the underlying dimensions of church member satisfaction. The research instrument used was a self-administered questionnaire that was completed by the members of a mainstream denominational church in the midwest. Members who were satisfied with the church's overall performance were compared and contrasted with those who were dissatisfied. Results of the questionnaire were subjected to bivariate correlation, factor analysis, and logistic regression. Ten underlying dimensions of member satisfaction were discovered. Eighty-six percent of all satisfied church memb...","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114923159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT This study confirmed the important impact of desires on consumer satisfaction for a service organization. It further showed the important mediating influence of consumer experience. Specifically, as consumers gain more experience in using a service, desires and desires congruencies have a stronger impact on satisfaction.
{"title":"Mediating Influence of Experience with Effects of Desires on Satisfaction","authors":"J. D. Brown","doi":"10.1300/J127V05N03_05","DOIUrl":"https://doi.org/10.1300/J127V05N03_05","url":null,"abstract":"ABSTRACT This study confirmed the important impact of desires on consumer satisfaction for a service organization. It further showed the important mediating influence of consumer experience. Specifically, as consumers gain more experience in using a service, desires and desires congruencies have a stronger impact on satisfaction.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114452549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT This paper presents the school subject of Religious and Moral Education as a service which requires marketing in order that it be considered equal to other curriculum subjects. From a ques...
摘要:本文将宗教与道德教育作为一门服务学科，通过营销使其与其他课程学科平等。从一个问题…
{"title":"Pupils' Attitudes to Religious and Moral Education: Is There a Need for Marketing?","authors":"Suzanne Horne, A. Logie","doi":"10.1300/J093V05N02_05","DOIUrl":"https://doi.org/10.1300/J093V05N02_05","url":null,"abstract":"ABSTRACT This paper presents the school subject of Religious and Moral Education as a service which requires marketing in order that it be considered equal to other curriculum subjects. From a ques...","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125123901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Retaining members in churches is becoming increasingly difficult as more organizations compete for the time energies of the member. Understanding the factors that underlie member satisfaction allows church management to prioritize the use of resources and focus on those performance issues that make a difference to the member. This is an empirical study to determine the underlying dimensions of church member satisfaction. The research instrument used was a self-administered questionnaire that was completed by the members of a mainstream denominational church in the mid-west. Members who were satisfied with the church's overall performance were compared and contrasted with those who were dissatisfied. Results of the questionnaire were subjected to bivariate correlation, factor analysis, and logistic regression. Ten underlying dimensions of member satisfaction were discovered. Results of the survey are summarized and implications of the study for the management of other churches are discussed.
{"title":"Increasing Church Member Satisfaction and Retention","authors":"P. Saunders","doi":"10.1300/J093V05N02_04","DOIUrl":"https://doi.org/10.1300/J093V05N02_04","url":null,"abstract":"ABSTRACT Retaining members in churches is becoming increasingly difficult as more organizations compete for the time energies of the member. Understanding the factors that underlie member satisfaction allows church management to prioritize the use of resources and focus on those performance issues that make a difference to the member. This is an empirical study to determine the underlying dimensions of church member satisfaction. The research instrument used was a self-administered questionnaire that was completed by the members of a mainstream denominational church in the mid-west. Members who were satisfied with the church's overall performance were compared and contrasted with those who were dissatisfied. Results of the questionnaire were subjected to bivariate correlation, factor analysis, and logistic regression. Ten underlying dimensions of member satisfaction were discovered. Results of the survey are summarized and implications of the study for the management of other churches are discussed.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122177263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Total Quality Management (TQM) is a management philosophy or approach that is grounded on three core principles: a focus on the customer, participation and teamwork, and continuous improvement. It has been suggested that these principles are applicable to the management and operations of churches as well as to more traditional organizations. This paper describes the successful application of these core principles to a large Southern Baptist Church located in Bryan, Texas.
{"title":"The Applicability of Total Quality Management Principles to Church Management","authors":"R. J. Vokurka","doi":"10.1300/J093V05N02_02","DOIUrl":"https://doi.org/10.1300/J093V05N02_02","url":null,"abstract":"ABSTRACT Total Quality Management (TQM) is a management philosophy or approach that is grounded on three core principles: a focus on the customer, participation and teamwork, and continuous improvement. It has been suggested that these principles are applicable to the management and operations of churches as well as to more traditional organizations. This paper describes the successful application of these core principles to a large Southern Baptist Church located in Bryan, Texas.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122785122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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