A test of faith: A study on the internal controls of evangelical churches in Metro Manila

Date of Publication

2014

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Florenz C. Tugas

Defense Panel Chair

Herminigilda E. Salendrez

Defense Panel Member

Alloysius Joshua S. Paril
Alger C. Tang
Aeson Luiz C. Dela Cruz

Abstract/Summary

Churches take a considerable part in the lives of Filipino citizens. They have significantly influenced culture and have become a flagship that brought religious reputation in Asia. They are the symbol of Christian influence in the Philippines and have helped embodied majority of Filipino norms and traditions. Their ability to shape individuals perspective and stature have also placed them in the center of criticism and controversy, especially when it comes to finance.

An entity's internal control greatly affects the reasonableness and reliability of its financial position and performance in handling on going concerns.

The researchers have attempted to investigate these diversifications to see how they can affect the internal control of the church and grouped them according to: 1) Denominational Type 2) Size 3) Existence of External Audit. The researchers have conducted surveys made from the researchers own questionnaire, which was fabricated into a Likert Scale and was tested and verified using Cronbachs alpha. The surveys were distributed to random samples of churches that are under the Philippine Council of Evangelical Churches. The researchers have reached out to 10 sample churches from each of the three denominations: Presbyterian, Episcopal and Congregational. The data collected were placed under the ANOVA statistical Tool, T test and Turkeys Test. The tools analyzed the data and provided an answer to show the effects of the 3 factors on the internal control of a church.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU18870

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

ix, 129, 8 unnumbered leaves : illustrations (some colored) ; 28 cm. + ; 1 computer optical disc.

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