Thesis (Ph. D.)--Oxford Graduate School, 2001. / Includes bibliographical references (leaves [128]-137).

In the last decade the accounting profession has shown increased interest in accounting for nonprofit organizations including accounting for churches. Statement of Position 78-10 and Statement of Financial Accounting Concepts No. 4 provide standards and objectives for church financial reporting. Although accounting standards have been determined for churches, there is little information about the current accounting and reporting practices followed by churches. This research determines the actual accounting principles and reporting practices used by the group of churches whose business administrators belong to the National Association of Church Business Administrators (NACBA). The NACBA is national in scope and represents larger churches from many denominations. Secondly, the research determines the potential impact of the Statement of Position (SOP) on church accounting and reporting practices. Data measuring the churches' compliance with principles recommended in the SOP and NACBA members' attitudes toward the principles are gathered using a mail questionnaire. The compliance questions are answered by checking yes, no, or not applicable. The attitude responses are indicated on a Likert scale measuring degree of favor from 0 to 4. The questionnaire also includes demographic information about the churches and items of general interest about the type of financial reports they present. After appropriate pretesting, the questionnaire was sent to the NACBA members currently employed by a local congregation. The mailing and follow-up procedures resulted in a 64% response rate. The questionnaire was sent to a population rather than a sample, therefore, inferential statistics are not used to analyze the responses. Compliance percentages and average attitude response scores are presented for all responding NACBA members and their churches. Additional analysis provides profiles of compliance rates and attitude response scores for three groupings - denomination, size, and audit classification. In general, the analysis shows that the group of large churches and the group of churches whose financial statements are externally audited are most likely to be in compliance with recommended principles. These same groups express the most favorable attitudes toward the recommended principles. / Ph. D.

馮穎賢. / 論文(碩士) -- 香港中文大學硏究院宗敎及神學學部,1995. / 參考文獻: leaves 40-47. / Feng Yingxian. / 引言 / Chapter 0.0 --- 香港敎會與工、商業機構 --- p.1 / Chapter 0 .1 --- 敎會如何看所身處的經濟制度 --- p.1 / Chapter 0.2 --- 敎會處理內部財政，應否參考工、商業機構的方式？ --- p.2 / Chapter 0.3 --- 小結 --- p.2 / Chapter 第一章： --- 反對香港目前的經濟制度及其駁論 / Chapter 1.0 --- 香港的經濟制度 --- p.3 / Chapter 1.1 --- 反對香港目前的經濟制度 --- p.5 / Chapter 1.1.1 --- 資本主義倡導人自私自利 --- p.5 / Chapter 1.1.2 --- 資本主義是一個不公義的制度 --- p.6 / Chapter 1.1.3 --- 資本主義造成貧富懸殊 --- p.8 / Chapter 1.1.4 --- 資本主義提倡物質主義、拜金主義文化 --- p.9 / Chapter 第二章： --- 從基督敎神學觀點支持香港目前的經濟制度 並指出資本主義的危機和問題 / Chapter 2.0 --- 從基督敎神學觀點支持香港目前的經濟制度 --- p.12 / Chapter 2.1 --- 社會富裕 --- p.12 / Chapter 2.1.1 --- 追求社會富裕是可被確定的 --- p.12 / Chapter 2.1.2 --- 環境保護與社會富裕的追求 --- p.14 / Chapter 2.1.3 --- 經濟制度與社會富裕的追求 --- p.15 / Chapter 2.2 --- 自由的保障 --- p.17 / Chapter 2.2.1 --- 自由乃上帝賦與人最寶貴者 --- p.17 / Chapter 2.2.2 --- 資本主義乃保障人民自由的制度 --- p.1B / Chapter 2.3 --- 人類的責任 --- p.19 / Chapter 2.3.1 --- 上帝給人類管理世界的責任 --- p.19 / Chapter 2.3.2 --- 資本主義使人管理世界的責任得以較佳的發揮 --- p.19 / Chapter 2.4 --- 資本主義的危機和問題 --- p.21 / Chapter 2.4.1 --- 欠缺超越的道德標準導致市場經濟崩潰 --- p.21 / Chapter 2.4.2 --- 資本家的壟斷和不義 --- p.23 / Chapter 2.5 --- 小結 --- p.24 / Chapter 第三章： --- 一個建議：建立敎會企業 / Chapter 3.0 --- 香港敎會處理財務的現況 --- p.25 / Chapter 3.1 --- 香港敎會的投資 --- p.27 / Chapter 3.2 --- 香港敎會與工商業機構 --- p.29 / Chapter 3.3 --- 建立敎會企業 --- p.33 / Chapter 3.3.1 --- 人的任務也是敎會的任務 --- p.33 / Chapter 3.3.2 --- 建立人性化的企業，也可成爲服務、傳道的方式 --- p.34 / Chapter 3.3.3 --- 提升社會道德水平 --- p.36 / 結論 --- p.38 / 參考書目 / Chapter (甲） --- 本文曾引述的書籍及文章 --- p.40-42 / Chapter (乙） --- 其他參考書籍 --- p.43-45 / Chapter (丙） --- 其他參考文章 --- p.46-47

Thesis (J.C.L.)--Catholic University of America, 2005. / Includes bibliographical references (leaves 58-62).

The purpose of this study was to investigate the programmatic values of Southern Baptist youth ministries, providing a descriptive analysis of youth ministries' core values communicated through programmatic methodology. To accomplish this aim, the researcher examined youth ministry mission statements, financial expenditures, and ministerial activities of the youth pastor. The mixed method research design consisted of two phases. Phase one utilized a Delphi panel of youth ministry educators who have expertise in the theory and practice of youth ministry, as well as knowledge of the literature. The panel compiled a list of foundational values and a list of popular values. The second phase utilized these values to survey SBC youth ministry mission statements, financial expenditures, and ministerial activities of the youth pastor. Using the financial expenditures and ministerial activities the researcher provided a descriptive analysis of the programmatic values. Additionally, the programmatic values were examined in light of the stated values as well as the supplied demographic and ministerial information. / This item is only available to students and faculty of the Southern Baptist Theological Seminary. If you are not associated with SBTS, this dissertation may be purchased from <a href="http://disexpress.umi.com/dxweb">http://disexpress.umi.com/dxweb</a> or downloaded through ProQuest's Dissertation and Theses database if your institution subscribes to that service.

Thesis (D. Miss.)--Trinity Evangelical Divinity School, 1994. / Abstract. Includes bibliographical references (leaves 128-137).

Thesis (D. Min.)--Bethel Theological Seminary, 1994. / Includes bibliographical references (leaves 177-181).

Thesis (D. Miss.)--Western Seminary, Portland, OR, 1999. / Abstract. Includes bibliographical references (leaves 219-232).

Thesis (J.C.L.)--Catholic University of America, 1998. / This is an electronic reproduction of TREN, #029-0440. Includes bibliographical references (leaves 58-65).

Project report (D. Min.)--Besson Divinity School, Samford University, Birmingham, Ala., 1998. / Abstract and vita. Includes bibliographical references (leaves 85-90).