Previous research in organizational theory, labor market economics, and nonprofit studies are applied to churches and their clergy leadership in advancing a theory of clergy executive compensation. The data for this study come from the end of year reports from approximately 800 local churches of the North Georgia Annual Conference of the United Methodist Church for the years 2007-2008 and a survey administered in order to glean the personal characteristics of the clergy. The investigation employs a clergy compensation framework and finds that clergy salaries are influenced in part by personal characteristics, human capital, organizational elements, labor market factors, and clergy performance. The results regarding the role of credentialing in stratified labor markets have implications for policy. The present research adds to the nonprofit executive compensation literature by suggesting that denominational churches are analogous to nonprofit franchises and by empirically testing for "dual agency", labor market stratification, and managerial scope.

Accounting and accountability researchers have shown new interest in the study of religious organizations by exploring how secular practices associated with accounting and accountability mesh with religious goals and activities. Despite burgeoning research into accountability relatively little is known about the nature of accountability in religious organizations. The present study seeks to address this need by exploring the accountability practices of a business entity owned and operated by an Australian religious minority. This study focuses on the accountability practices of the Sanitarium Health Food Company (SHF), a food manufacturing business owned and operated by the Seventh-day Adventist Church. SHF is a non-profit organization whose annual gross revenue is estimated at between A$300m to A$400m, making it one of Australia’s top earning charities. SHF provides no formal financial reporting to church members and only a handful of church elites know the financial details of this organization. As a charity SHF is not required to pay income tax; as a department of the Adventist Church it is subjected to minimal regulatory requirements and therefore justifies not disclosing its financial details to church members or the public. However, as a charity there is an expectation that the organization would detail how profits are used, the causes it supports and the extent of that support. This information has not been readily forthcoming from the organization. Church members view SHF as being an Adventist organization upholding and promoting denominational teachings, values and practices; to the public the organization presents itself as a charity promoting disinterested humanitarianism. This case study combines historical and field research methodology. It draws on archival and published material relating to the SHF and Adventist community and data from interviews with a range of stakeholders. The primary focus of the study is the period between 1970 and 2005, during which time SHF grew significantly and underwent major restructuring of its operations, management and orientation. The study reveals that while SHF presents minimal formal reporting, the organization has evolved a sophisticated socialising accountability, aimed at promoting the operation to church members as an Adventist institution and to the wider public as a mainstream charity. The study highlights that a feature of Adventist accountability relates to a unique interpretation of the notion of being accountable to God. Adventists believe in a literal investigative audit in heaven commencing in 1844. This teaching differentiates Adventists from other religious groups. The teaching provides the primary focus of Adventist accountability, motivates social action and regulates Adventist organizational behaviour. The study of SHF provides a vantage point from which to examine the role that religious beliefs play in promoting commercial activities. In the study of SHF, religious beliefs and secular business practices overlap, each reinforcing the other. The evidence presented in relation to SHF highlights a meshing of religious values and secular operations in ways that make it impossible to compartmentalise sacred and secular activities within the Adventist organization. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1369252 / Thesis (Ph.D.) -- University of Adelaide, Business School, 2008

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Silvio_Calazans_de_Toledo_Piza.pdf: 1898728 bytes, checksum: 30622341c0688adbd39908cf6fc4d8a8 (MD5) Previous issue date: 2010-09-30 / This dissertation focus in the analysis of accounting practices and needs in the third sector entities and compare them with the Brazilian accounting standards. The study identifies the needs of civilian social organizations regarding financial accounting information and the growing demand for professional administration of said organizations. The growing importance of social organizations was studied, as well as its current participation in the Brazilian economy and the opinion of several authors about the need for governance and accounting information in social organizations. Six civilian social organizations from the City of S??o Paulo were chosen, ranging in various dimensions and activities, for documentary research and interview. Survey results indicate that the Brazilian accounting standards are focused on corporations and help little for the measurement and disclosure of activities of civil social organizations. The author presents a model of Balance Sheet, Income Statement and Value Added Statement adapted for the analyzed organizations / Este trabalho tem o objetivo de analisar as necessidades e pr??ticas cont??beis das entidades do Terceiro Setor e compar??-las com as Normas Brasileiras de Contabilidade. O estudo identifica a necessidade das organiza????es sociais civis no que se refere ??s informa????es cont??beis financeiras e a crescente demanda por profissionaliza????o na administra????o destas. Foi levantada a origem e o crescimento da import??ncia das organiza????es sociais, bem como sua participa????o atual na Economia Brasileira e a opini??o de v??rios autores sobre a necessidade de governan??a e informa????es cont??beis em entidades sociais. Foram escolhidas seis organiza????es sociais da cidade de S??o Paulo de diversos tamanhos e atividades para objeto de an??lise documental e entrevista presencial. Os resultados da pesquisa indicam que as normas brasileiras de contabilidade est??o focalizadas nas sociedades an??nimas e pouco agregam para a mensura????o e evidencia????o das atividades das organiza????es sociais civis. O autor apresenta um modelo de Balan??o Patrimonial, Demonstra????o de Super??vit ou D??ficit e da Demonstra????o do Valor Adicionado adaptado para as organiza????es analisadas