Browsing by Author "Mushi, Felister Samuel"

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    Accounting and accountability in faith based organization: a case study of the evangelical lutheran church in Tanzania, eastern and coastal diocese
    (University of Dar es Salaam, 2006) Mushi, Felister Samuel
    This study examines accounting and accountability in the context of governance in the Eastern and Coastal Diocese of the Evangelical Lutheran Church in Tanzania. We focused on four ingredients of accounting and accountability relationship, namely conformance with rules, norms and canons of the church by the church leaders and functionaries; performance in service delivery and development plans; the amount of information available to member of the church, and structure of roles and power distribution in the church organization. The significant findings include: availability of adequate systemic controls to ensure conformance with church rules, norms and canons; ‘medium ‘ performance in service delivery and development plans at the congregation and diocese levels, but ‘low’ performance at the church district office level; the church affords all stakeholders adequate information and opportunity to participate in decision and policy making processes.However, accounting and accountability in the church are influenced by two apparently contradictory orientations held by the congregants. On one hand, Biblical teachings make some congregants shy and soft in criticizing church leaders or making demands. On the other hand, adequate secularization of values in the church enables congregants and other stakeholders to call church leaders and functionaries into accountability.Recommendations include the need to strengthen financial accounting instruments; the need to strengthen the church district offices; the need to create autonomous boards for major projects; and the need to commit more time and funds to evangelistic work.