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Examining the Role of Internal Contr...

Adekunle, Folorunso Stephen.

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Examining the Role of Internal Control System, Church Leaders' Accountability and Transparency on Donors' Trust.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Examining the Role of Internal Control System, Church Leaders' Accountability and Transparency on Donors' Trust./
Author:	Adekunle, Folorunso Stephen.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2018,
Description:	108 p.
Notes:	Source: Dissertations Abstracts International, Volume: 79-12, Section: A.
Contained By:	Dissertations Abstracts International79-12A.
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10825687
ISBN:	9780438050822

Examining the Role of Internal Control System, Church Leaders' Accountability and Transparency on Donors' Trust.
Adekunle, Folorunso Stephen.

Examining the Role of Internal Control System, Church Leaders' Accountability and Transparency on Donors' Trust. - Ann Arbor : ProQuest Dissertations & Theses, 2018 - 108 p.

Source: Dissertations Abstracts International, Volume: 79-12, Section: A.

Thesis (D.B.A.)--Northcentral University, 2018.

This item must not be sold to any third party vendors.

Recent fraud allegations against Church leaders have an adverse impact on the respect and trust for the management of Church financial affairs. These negative reports on religious organizations have consequences for the broader nonprofit sector because most NPOs can be traced back to faith-based organizations, and Churches made up of more than half of all tax-exempt organizations. Many researchers have suggested that lack of internal control system in a Church is the top reason for fraudulent acts among Church leaders. The purpose of this non-experimental quantitative study was to examine the role of internal control system, Church leader's accountability and transparency on donors' trust using a multiple regression analysis. The study was conducted using the statistical data collected through a web-based survey instrument from 50 participants out of the Churches within the City of Greensboro selected from the IRS database for all tax-exempt organizations through a stratified random sampling. The overall result from the multiple regression analysis indicated that there was a statistically significant predictive relationship between an internal control system, Church leader transparency and accountability on Donor trust (F(2, 47) = 277.817, p < .001, R2 = .922). Although internal control alone has no statistically significant predictive relationship with donors' trust, there was a good level of prediction of the criterion of trust when combined with accountability and transparency. Therefore, these independent variables were recommended for Church leaders to increase donors' trust as well as to prevent fraudulent financial practices or any unwarranted accusations. Further research was suggested for identification of other predictors responsible for donors' trust, expanding the research methodology to include personal interviews, examining trust as a predictor of accountability, and evaluation of Church leaders' public outlook and public trust.

ISBN: 9780438050822Subjects--Topical Terms:

557516
Accounting.

Examining the Role of Internal Control System, Church Leaders' Accountability and Transparency on Donors' Trust.
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