Leadership Views and Perceptions: A Study of Accounting Practices in Sacred Institutions

The research of accounting and financial technologies in churches has received limited focus from academia. This research was designed to help reduce the lacuna of accounting research in churches by exploring the views and perceptions of leaders regarding accounting practices and associated financial technologies in African American churches. A demographic survey and statements developed from the literature review provided the basis for data collection. Participants were asked to respond to statements in a Q-sort process, a standard data collection tool in Q-methodology. The insights gained from leaders in these organizations have significant importance to leadership vision and to ensuring the effectiveness of operations and decision-making within African American churches. Financial data plays a significant role in leadership decision-making because its use is one means of measuring the performance of the organization. In addition, the study contributes additional discourse regarding financial information systems in African American churches and financial systems role in spiritual stewardship. Relevant study results revealed four basic leadership perspectives: Transforming Spiritually Intelligent Servant, Spiritually Intelligent Servant, Transforming Spiritually Intelligent, and Transformational. The results also indicated a lack of knowledge of how and why accounting is used in churches. Future researchers should consider replicating the study with non-pastors in African American churches or small non-African American or non-denominational churches. The leadership perspectives identified in the study provide areas of possible future leadership research involving churches.