经验、宗派、业务培训和教会规模对牧师内部控制情景评价的影响

J. Duncan
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引用次数: 1

摘要

虽然内部控制的概念与教会和营利性组织一样重要,但许多作者指出,教会通常具有薄弱的内部控制系统。执行和维持适当的内部控制制度是管理部门的责任,牧师的职务类似于首席执行干事的职务。本研究是初步的努力,以确定哪些变量会影响牧师识别地方教会内部控制系统的优缺点的能力。进行了一项决策练习,其中牧师评估了四个案例中描述的内部控制系统。研究结果显示,牧师所服务的教会规模和所属教派显著影响牧师对内部控制情景的评分,而担任牧师多年的经验和在大学学习的商业课程对评分没有显著影响。
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The Effect of Experience, Denominational Affiliation, Business Training, and Church Size on Pastors' Evaluations of Internal Control Scenarios
Abstract Although the concept of internal control is as relevant to churches as it is to profit-seeking organizations, many authors have indicated that churches typically have weak systems of internal control. The implementation and maintenance of an adequate system of internal control is the responsibility of management, and pastors serve in a position similar to that of Chief Executive Officer. This study is a preliminary effort to determine what variables impact a pastor's ability to recognize strengths and weaknesses in the internal control system of a local church. A decisionmaking exercise was conducted in which pastors evaluated the internal control systems described in four cases. The findings show that the size of the church at which a pastor serves and denominational affiliation significantly impacted pastors' ratings of internal control scenarios, while years of experience as a pastor and business courses taken in college did not have a significant effect on the ratings.
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