Graduate School of Business
Doctor of Business Administration (DBA)
Internal Control Usage, Financial Accountability, Baptist Churches, Financial Stewardship, The Differential Association Theory
Accounting | Business
Kirby, Melissa Jill, "A Qualitative Study On Internal Control Usage And Financial Accountability among Baptist Churches in North Georgia" (2020). Doctoral Dissertations and Projects. 2719.
This research study addresses the deficiency in knowledge on internal control usage and financial accountability in churches, and the effects they have on losses from theft, fraud, and misappropriation of assets. This study explores the perceptions of Baptist church pastors, administrative assistants, and other church leaders who are responsible for the financial activities of the church, on internal control usage and financial accountability. This case study consists of 24 Baptist churches located throughout north Georgia. Six themes materialized from this research, including corrective internal controls, detective internal controls, preventative internal controls, proper internal control procedures, financial accountability and stewardship, and vulnerabilities in the church. The results of this qualitative case study divulged the standards and specific procedures Baptist church leaders need to implement to improve internal control usage in the church. The study also revealed the standards and specific procedures Baptist churches need to implement to improve financial accountability. The conclusions suggest larger churches or church employees with a background in accounting need to assist smaller Baptist churches that have internal control weaknesses. These accounting professionals should provide training and support to implement proper internal control policies and procedures to improve internal control usage and financial accountability to reduce the possibility of the occurrence of fraud in Baptist churches.