Freedom of Religion and Eternal Accountability: Internal Auditing and its Implications within the Seventh-day Adventist Church

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avondale-bepress-to-dspace.facultyBusiness
avondale-bepress.abstract<p>Based on archival resources, this study examines how accountability and internal auditing practices emerged and evolved within the distinctive setting of the Seventh-Day Adventist Church. Traditionally, this organisation was reluctant to account to its constituents in conventional financial terms. The Church administration prioritised notions of <em>righteous accountability</em>, while the general members of the church were concerned primarily with their own <em>eternal accountability</em>. That is, and reflecting its religious character, an emphasis on accountability relationships at a higher plane permeated the organisation: the Church with carrying out the mission it believed it had been entrusted with, and individual members with their own religious salvation. However, reservations over a perceived lack of monetary stewardship subsequently came to the fore. This precipitated an increased emphasis on financial accountability, with the adoption of an internal auditing function identified as a key outcome of this change.</p>
avondale-bepress.articleid1006
avondale-bepress.authorsKeith Howson
avondale-bepress.authorsJonathan Langton
avondale-bepress.authorsBrian West
avondale-bepress.context-key9903237
avondale-bepress.coverpage-urlhttps://research.avondale.edu.au/bit_conferences/4
avondale-bepress.document-typeconference
avondale-bepress.field.author_faculty_disciplineBusiness
avondale-bepress.field.comments<p>Used by permission: Accounting & Finance Association of Australia & New Zealand Conference (AFAANZ) <a href="http://www.afaanz.org">www.afaanz.org</a></p> <p>At the time of writing <em>Keith Howson</em> was affiliated with <em>Avondale College</em> as a Conjoint Faculty.</p>
avondale-bepress.field.custom_citation<p>Howson, K., Langton, J., & West, B. (2014, July 6-8). <em>Freedom of religion and eternal accountability: Internal auditing and its implications within the Seventh-day Adventist Church.</em> Paper presented at the Accounting & Finance Association of Australia and New Zealand Conference, Auckland, New Zealand.</p>
avondale-bepress.field.embargo_date2017-03-21T00:00:00Z
avondale-bepress.field.for150102 Auditing and Accountability
avondale-bepress.field.proceedingsAccounting & Finance Association of Australia and New Zealand Conference
avondale-bepress.field.publication_date2014-07-01T00:00:00Z
avondale-bepress.field.source_publication<p>This conference proceeding was originally published as:</p> <p>Howson, K., Langton, J., & West, B. (2014, July 6-8). <em>Freedom of religion and eternal accountability: Internal auditing and its implications within the Seventh-day Adventist Church.</em> Paper presented at the Accounting & Finance Association of Australia and New Zealand Conference, Auckland, New Zealand.</p>
avondale-bepress.fulltext-urlhttps://research.avondale.edu.au/cgi/viewcontent.cgi?article=1006&amp;context=bit_conferences&amp;unstamped=1
avondale-bepress.keywordsInternal audit
avondale-bepress.keywordsaccountability
avondale-bepress.keywordsexternal audit
avondale-bepress.keywordschurch organizations
avondale-bepress.keywordseternal accountability
avondale-bepress.label4
avondale-bepress.publication-date2014-07-01T00:00:00Z
avondale-bepress.publication-titleBusiness Conference Papers
avondale-bepress.statepublished
avondale-bepress.submission-date2017-03-21T22:09:00Z
avondale-bepress.submission-pathbit_conferences/4
avondale-bepress.titleFreedom of Religion and Eternal Accountability: Internal Auditing and its Implications within the Seventh-day Adventist Church
avondale-bepress.typearticle
dc.contributor.authorWest, Brian
dc.contributor.authorLangton, Jonathan
dc.contributor.authorHowson, Keith
dc.date.accessioned2023-11-02T05:21:34Z
dc.date.available2023-11-02T05:21:34Z
dc.date.issued2014-07-01
dc.date.submitted2017-03-21T22:09:00Z
dc.description.abstract<p>Based on archival resources, this study examines how accountability and internal auditing practices emerged and evolved within the distinctive setting of the Seventh-Day Adventist Church. Traditionally, this organisation was reluctant to account to its constituents in conventional financial terms. The Church administration prioritised notions of <em>righteous accountability</em>, while the general members of the church were concerned primarily with their own <em>eternal accountability</em>. That is, and reflecting its religious character, an emphasis on accountability relationships at a higher plane permeated the organisation: the Church with carrying out the mission it believed it had been entrusted with, and individual members with their own religious salvation. However, reservations over a perceived lack of monetary stewardship subsequently came to the fore. This precipitated an increased emphasis on financial accountability, with the adoption of an internal auditing function identified as a key outcome of this change.</p>
dc.identifier.citation<p>Howson, K., Langton, J., & West, B. (2014, July 6-8). <em>Freedom of religion and eternal accountability: Internal auditing and its implications within the Seventh-day Adventist Church.</em> Paper presented at the Accounting & Finance Association of Australia and New Zealand Conference, Auckland, New Zealand.</p>
dc.identifier.urihttps://research.avondale.edu.au/handle/123456789/09903237
dc.language.isoen_us
dc.provenance<p>This conference proceeding was originally published as:</p> <p>Howson, K., Langton, J., & West, B. (2014, July 6-8). <em>Freedom of religion and eternal accountability: Internal auditing and its implications within the Seventh-day Adventist Church.</em> Paper presented at the Accounting & Finance Association of Australia and New Zealand Conference, Auckland, New Zealand.</p>
dc.subjectInternal audit
dc.subjectaccountability
dc.subjectexternal audit
dc.subjectchurch organizations
dc.subjecteternal accountability
dc.titleFreedom of Religion and Eternal Accountability: Internal Auditing and its Implications within the Seventh-day Adventist Church
dc.typeConference Publication
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