Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Churches, God, and Religion Main Page |
Political Issues Main Page
Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.
Bartunek, J. M. 1984. Changing interpretive schemes and organizational restructuring: The example of a religious order. Administrative Science Quarterly 29(3): 355-372.
Berstein, P. 1998. Accounting Against The Gods: The Remarkable Story of Risks. John Wiley & Sons.
Berstein, P. 1998. Against the Gods: The Remarkable Story of Risk. John Wiley & Sons.
Bjornsen, M., C. Do and T. C. Omer. 2019. The influence of country-level religiosity on accounting conservatism. Journal of International Accounting Research 18(1): 1-26.
Bonner, P. 2019. Church members' donations to minister are denied gift treatment. Journal of Accountancy (January): 62-63.
Bonner, P. 2019. 'Parsonage' exclusions ruled constitutional. Journal of Accountancy (June): 55-56.
Cohen, K. 2023. We of Little Faith: Why I Stopped Pretending to Believe (and Maybe You Should Too). David R. Godine Publisher.
Cornell, R. M., C. B. Johnson and W. C. Schwartz Jr. 2013. Influence of leadership positions on internal controls and reported fraud in religious organizations. Journal of Forensic & Investigative Accounting 5(1): 85-125.
Cunningham, G. M. and D. E. Reemsnyder II. 1983. Church accounting: The other side of stewardship. Management Accounting (August): 58-62.
Daniel, W. S. 1959. Church finance and accounting - Their relationship to church "management". N.A.A. Bulletin (August): 19-28.
Dawkins, R. 1976. The Selfish Gene. Oxford University Press.
Dawkins, R. 1986. The Blind Watchmaker: Why the Evidence of Evolution Reveals a Universe without Design. Norton & Company, Inc.
Dawkins, R. 1997. Climbing Mount Improbable. W. W. Norton.
Dawkins, R. 1999. The Extended Phenotype: The Long Reach of the Gene, Revised Edition. Oxford University Press.
Dawkins, R. 2000. Unweaving the Rainbow: Science, Delusion and the Appetite for Wonder. Mariner Books.
Dawkins, R. 2005. The Ancestor's Tale: A Pilgrimage to the Dawn of Evolution. Mariner Books.
Dawkins, R. 2006. The Selfish Gene: 30th Anniversary Edition. Oxford University Press.
Dawkins, R. 2008. The God Delusion. A Mariner Book, Houghton Mifflin Company. (Summary).
Dawkins, R. 2010. The Greatest Show on Earth: The Evidence for Evolution. Reprint Edition. Free Press.
Dawkins, R. 2011. The Magic of Reality: How We Know What's Really True. Free Press.
Dawkins, R. 2012. Attack of the Theocrats! How the Religious Right Harms Us All - and What We Can Do About it. Pitchstone Publishing.
Dawkins, R. 2016. The Extended Selfish Gene, 4th Edition; Including two key chapters for The Extended Phenotype. Oxford University Press.
Dawkins, R. 2019. Outgrowing God: A Beginner's Guide. Random House.
Flesher, T. K. and D. L. Flesher. 1979. Managerial accounting in an early 19th century German-American religious commune. Accounting, Organizations and Society 4(4): 297-304.
Floyd, A. C. 1969. Management accounting for churches. Management Accounting (February): 56-59.
Hamid, S., R. Craig and F. Clarke. 1993. Religion: A confounding cultural element in the international harmonization of accounting? Abacus 29(2): 131-148.
Hansen, S. C. and R. Y. Mansouri. 2021. Re-budgeting for re-opening: Allen Avenue Unitarian Universalist Church. IMA Educational Case Journal 14(3): 1-9.
Harper, B. S. and P. Harper. 1988. Religious reporting: Is it the gospel truth? Management Accounting (February): 34-39.
Herda, D. N., S. A. Reed and W. F. Bowlin. 2013. The relationship between religious beliefs and the accounting and economic practices of a society: Evidence from the Dead Sea Scrolls. The Accounting Historians Journal 40(2): 115-143.
Hewitt, L. A. 1958. Aiding church administration by fund accounting and budgeting. N.A.A. Bulletin (November): 43-56.
Hitchens, C. 2009. God Is Not Great: How Religion Poisons Everything. Twelve. (The following is from a review by Stephen Prothero that appeared in The Washington Post: "Religion, Hitchens writes, is 'violent, irrational, intolerant, allied to racism and tribalism and bigotry, invested in ignorance and hostile to free inquiry, contemptuous of women and coercive toward children... Hitchens argues that religion is "man-made" and murderous, originating in fear and sustained by brute force. Like Richard Dawkins, he denounces the religious education of young people as child abuse.").
Holck, M. Jr. and M. Holck. 1978. Complete Handbook of Church Accounting. Prentice-Hall.
Hornsey, M. J. and K. S. Fielding. 2017. Attitude roots and Jiu Jitsu persuasion: Understanding and overcoming the motivated rejection of science. American Psychologist 72(5): 459-473. (Summary).
Jones, M. 2016. Book review: Accounting at Durham Cathedral Priory. Management and control of a major ecclesiastical corporation 1083-1539 by Alisdair Dobie. The Accounting Historians Journal 43(1): 164-166.
Journal of Accountancy. 2017. Line items: IRS online taxpayer accounts expand capabilities; Supreme Court rules church-affiliated organizations' plans are exempt from ERISA; TIGTA finds improved ID theft casework. Journal of Accountancy (September): 65-67.
Keister, O. R. 1974. Internal control for churches. Management Accounting (January): 40-42.
Kenrick, D. T., A. B. Cohen, S. L. Neuberg and R. B. Cialdini. 2018. The science of antiscience thinking. Scientific American (July): 36-41. (Summary).
Kimball, C. 2003. When Religion Becomes Evil: Five Warning Signs. Harper San Francisco.
Kimbro, M. B. 2011. Corruption primer: The role of culture, religion, wealth and governance. Journal of Forensic & Investigative Accounting 3(3): 166-193.
Lachney, K. 2022. An exploration of internal controls and their impact on fraud in Protestant churches. Journal of Forensic & Investigative Accounting 14(3): 486-513.
Lehman, G. 2004. Accounting, accountability, and religion: Charles Taylor's Catholic modernity and the malaise of a disenchanted world. Accounting and the Public Interest (4): 43-61.
Lizardo, O. 2011. Book review: Spiritual Economies: Islam, Globalization, and the Afterlife of Development by D. Rudnyckyj. Administrative Science Quarterly 56(3): 485-489.
Martin, M. and K. Augustine. 2015. The Myth of an Afterlife: The Case against Life After Death. Rowland & Littlefield Publishers. (Contents).
McGuire, S. T., T. C. Omer and N. Y. Sharp. 2012. The impact of religion on financial reporting irregularities. The Accounting Review (March): 645-673.
McNair, F. E. and C. R. Pryor. 2006. Tax reporting for houses of worship. Journal of Accountancy (May): 71-76.
Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. McGraw-Hill, Inc. (Summary).
Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.
National Association of Accountants. 1972. Today's sermon: Financial management of church affairs. Management Accounting (December): 60-61.
Navabi, A. 2014. Why There is No God: Simple Responses to 20 Common Arguments for the Existence of God. CreateSpace Independent Publishing Platform.
Nelson, R. E. 1993. Authority, organization, and societal context in multinational churches. Administrative Science Quarterly 38(4): 653-682.
Nelson-Pallmeyer, J. 2003. Is Religion Killing Us?: Violence in the Bible and the Quran. Trinity Pr Intl.
Nuffer, B. 2008. The Church Treasurer's Manual: A Practical Guide for Managing Church Finances. Beacon Hill Press of Kansas City.
Paine, T. 2006. The Age of Reason. The Echo Library. (Rebuff of church dogma originally published in 1796. Summary).
Prothero, S. 2007. Religious Literacy: What Every American Needs to Know - And Doesn't. Harper San Francisco. (Summary).
Quattrone, P. 2004. Accounting for God: Accounting and accountability in the Society of Jesus (Italy, XVI-XVII centuries). Accounting, Organizations and Society 29(7): 647-683.
Quattrone, P. 2006. Corrigendum to ''Accounting for God: Accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)'' [Accounting, Organizations and Society 28 (2004) 169-249]. Accounting, Organizations, and Society 31(1): 105.
Quattrone, P. 2015. Governing social orders, unfolding rationality, and Jesuit accounting practices: A procedural approach to institutional logics. Administrative Science Quarterly 60(3): 411-445.
Raby, W. L. 1959. The two faces of accounting. The Accounting Review (July): 452-461. (According to Raby, the accountant stands like the Roman god Janus who had two faces looking in opposite directions. The accountant must report the past and interpret the past as it affects the future).
Raiborn, C., J. B. Butler, N. H. Cannon and R. F. Young. 2015. Trust may breed trouble - Fraud opportunities and ethics at Saintly Church. IMA Educational Case Journal 8(4): 1-5.
Rao, H. and S. Dutta. 2012. Free spaces as organizational weapons of the weak: Religious festivals and regimental mutinies in the 1857 Bengal Native Army. Administrative Science Quarterly 57(4): 625-668.
Rappaport, R. A. 1999. Ritual and Religion in the Making of Humanity. Cambridge University Press.
Ray, D. W. 2009. The God Virus: How Religion Infects Our Lives and Culture. IPC. Press.
Ray, D. W. 2012. Sex & God: How Religion Distorts Sexuality. IPC Press.
Richardson, A. P. 1915. Church accounting. Journal of Accountancy (July): 39-40.
Richardson, A. P. 1915. The church and business methods. Journal of Accountancy (April): 294-296.
Richardson, A. P. 1915. The reconstruction of the church. Journal of Accountancy (December):477-478.
Ross, T. E. 1917. Annuity funds of religious and charitable organizations. Journal of Accountancy (April): 254-258.
Scovil, E. G. 1952. A study in church accounting. N.A.C.A. Bulletin (August): 1503-1516.
Senger, J. 1970. The religious manager. The Academy of Management Journal 13(2): 179-186.
Sharma, U. and D. Frost. 2023. Social capital and budgeting in a local church. Advances in Management Accounting (35): 45-71.
Sledge, T. 2018. Goodbye Jesus: An Evangelical Preacher's Journey Beyond Faith. Insighting Growth Publications Inc.
Stenger, V. J. 2012. God and the Folly of Faith: The Incompatibility of Science and Religion. Prometheus Books.
Stenger, V. J. and C. Hitchens. 2008. God: The Failed Hypothesis. How Science Shows That God Does Not Exist. Prometheus Books.
Stock, W. 1995. Church reporting made easy. Management Accounting
(March): 56-59.
Stone, M. F. and S. L. Erickson. 2017. Hometown Community Church:
Opportunities and challenges of continued growth. Issues in Accounting
Education (August): 129-136.
Swanson, G. A. and J. C. Gardner. 1986. The inception and evolution of financial reporting in the Protestant Episcopal Church in the United States of America. The Accounting Historians Journal 13(2): 55-63.
Swenson, L. 2020. The impact of world religions on conservatism. Journal of International Accounting Research 19(2): 197-218.
Ventura, M. and S. J. Daniel. 2010. Opportunities for fraud and embezzlement in religious organizations: An exploratory study. Journal of Forensic & Investigative Accounting 2(1): 1-35.
Warren, R. A. and T. J. Fogarty. 2023. Exploring embezzlement by Catholic priests in the United States: A content analysis of cases since 1963. Journal of Forensic & Investigative Accounting 15(1): 81-102.
West, R. and C. Zech. 2008. Internal financial controls in the U.S. Catholic Church. Journal of Forensic Accounting 9(1): 129-156.
Wilken, P. H. 1971. Size of organizations and member participation in church congregations. Administrative Science Quarterly 16(2): 173-179.