SOLUTION: 13 2 22 2 LI UNIVERSITY JOHN W. RAWLINGS SCHOOL OF DIVINITY

LI UNIVERSITY

JOHN W. RAWLINGS SCHOOL OF DIVINITY

Title of Thesis Project

A Thesis Project Report Submitted to the Faculty of the Liberty University School of Divinity in Candidacy for the Degree of

Doctor of Ministry

Lynchburg,

Virginia December 2021

Lynchburg,

Virginia December 2021

Liberty University John W. Rawlings School of Divinity

Thesis Project Approval Sheet

Mentor Name &Title

Reader Name &Title

iii

THE DOCTOR OF MINISTRY THESIS PROJECT ABSTRACT

Your Name Here

Liberty University John W. Rawlings School of Divinity, Date Completed Here Mentor: Dr.

Delete this information and type the abstract in single-spaced. The thesis project topic identifies the major points of the Project and addresses the need for the Project in a ministry field (see Step Two). You should identify your topic purpose and goal(s) clearly. Include a summary of your research methods and how the thesis project will influence others in your field. This thesis project topic will be published in Digital Commons with the names of your Mentor and Reader, keywords of your thesis, and your downloadable thesis project as a PDF. Before publishing your thesis to Digital Commons, review your thesis project topic and make any corrections as needed. For examples of successful DMIN thesis project topics, visit Digital Commons, page http://digitalcommons.liberty.edu/doctoral/. Thesis project topic abstract length: Should not exceed 250 words.

Contents

CHAPTER 1: INTRODUCTION Introduction

Ministry Context Point if needed Subpoint if needed

Subpoint if needed

Point if needed Subpoint if needed

Subpoint if needed

Problem Presented Purpose Statement Basic Assumptions Definitions Limitations Delimitations Thesis Statement

CHAPTER 2: CONCEPTUAL FRAMEWORK Literature Review

Theme

Subpoint if needed

Theme

Subpoint if needed

Theme

Subpoint if needed

Theme

Subpoint if needed

Theological Foundations

Point if needed Subpoint if needed

Subpoint if needed

Point if needed Subpoint if needed

Subpoint if needed

Theoretical Foundations

Point if needed Subpoint if needed

Subpoint if needed

Point if needed Subpoint if needed

Subpoint if needed

CHAPTER 3: METHODOLOGY Intervention Design Point if needed Subpoint if needed

Subpoint if needed

Point if needed Subpoint if needed

Subpoint if needed

Implementation of Intervention Design

Point if needed Subpoint if needed

Subpoint if needed

Point if needed Subpoint if needed

Subpoint if needed

CHAPTER 4: RESULTS Subhead

Point if needed Subpoint if needed

Subpoint if needed

Point if needed Subpoint if needed

Subpoint if needed

Subhead

Point if needed Subpoint if needed

Subpoint if needed

Point if needed

Subpoint if needed

CHAPTER 5: CONCLUSION Subhead Subhead

Bibliography

Appendix A

Appendix B

IRB Approval Letter / Waiver Page Tables (if needed)

1.1 Title of First Table…………………………………………………………………………………….24

1.2 Title of Second Table…………………………………………………………………………………38

1.3 Title of Third Table……………………………………………………………………………………45

Illustrations (if needed)

Figures

1. Author’s name, “Title of Work,” Title of Source

2. Author’s name, “Title of Work,” Title of Source

3. Author’s name, “Title of Work,” Title of Source

Abbreviations (if needed)

DMIN Doctor of Ministry

FBC First Baptist Church

DCI Development Check-in

ICS Internal Control System

CHAPTER 1: INTRODUCTION

Introduction

Ministry Context

Ministry Leadership

Problem Presented

The problem is that, in the lack of financial accountability, the Grace Chapel Virginia leaders appear to be mismanaging the Church’s funds. Accountability of officials and leaders provides the discipline, and support individuals require to achieve godly goals. In a mission including associations, corporations, and non- governmental organizations, various customer relations, such as cultivation, advertising, and marketing, are standard criteria. Church leaders acknowledge applying this new perspective to religious operations and management while keeping the spiritual mission. Particularly, Pentecostal churches have commonly demonstrated how financial accountability has been disregarded in various Christian organizations.

Due to the failure to install a viable system by the Church, leaders in the Grace

Chapel Virginia appear to misappropriate finances, like in most Pentecostal churches. These incidences regularly make congregate question the management and operationalization of the Church as an institution, an aspect that this research is built on. Understanding the breakdowns that are persistent in resource procurement and disbursement is the initial step in realizing the most appropriate input needed to improve church systems. In this case, there is a dire need for proper criteria and recommendations to curl these circumstances and improve financial transparency and accountability in

Pentecostal churches.

Purpose Statement

This DMIN action research project aims to establish the Degree of financial impropriety and accountability enforcement options in Grace Chapel, Virginia. The paper seeks to provide an actionable criterion for administrating financial operations in the Pentecostal churches; in particular, it looks forward to applying the most affluent processes that will enhance financial accountability and transparency in religious organizations. The study is designed to propose a DCI and ICS systems about the previously examined scenarios

where effectiveness was achieved with the attainment of accountable leadership and organizational governing it. Based on the findings, this study will draw a bold conclusion that discusses the various factors affecting the existence of transparency and accountability in

Pentecostal churches, with the focus on Grace Chapel, Virginia.

Implementation of a viable system is a sure way of solving the question of accountability and transparency in churches. The administration of church resources, notably cash, needs the employment of a wealthy ICS to ensure that every event is well-run. This ensures that Christians act in accordance with 1 Corinthians 4:1’s biblical teachers, who desire any Christ’s steward or servant, to be honest, and trustworthy. In addition, the DCI technique has a high level of viability. Agile multi-rater feedback is a vital accountability mechanism that gives managers and leaders favorable and targeted feedback to achieve progressive development.

Basic Assumptions

Definitions

Limitations

Delimitations

Thesis Statement

Individuals such as the founder, owners, and pastors are prone to claiming crucial spiritual authority and using it irresponsibly to justify and legitimize their incorrect conduct and behaviors in the face of the Church. This strategy is entangled in a structure that promotes order and achieves control in conjunction with a weakened view of supernatural aspects. The symbolic and tangible benefits that come with this kind of power, such as deferential access, social respect, and financial accumulation, have become central to church management. These aspects appear to be more appealing and enticing, resulting in the requirement for an extensive collection of church leaders to constitute a “religious class or pastors.” A system of accountability will be an effective solution for the humiliating behavior of leaders, pastors, and church owners if this form of authority is well utilized. If the Grace Chapel Virginia pastors and leaders implement a proper financial accountability system, then financial impropriety will reduce.

CHAPTER 2: CONCEPTUAL FRAMEWORK

Introduction

This section introduces some significant themes that propel the idea of accountability

CHAPTER 2: CONCEPTUAL FRAMEWORK

Introduction

This section introduces some significant themes that propel the idea of accountability

and transparency in the Pentecostal churches in the light of the previously done research on the topic. Different researchers have presented diverse concepts and ideas of the broader issue of financial accountability in both corporate and religious organizations. This paper analyzes a variety of sources and aligns various ideologies in four main guiding themes to aid in examining different angles of the chosen topic. Throughout this section, the following concepts are discussed and synthesize the broader perspective on how leaders run and manage churches. Funding of church activities or events is a common subject agreed on by various researchers. Most Pentecostal churches apply their leadership’s viewpoints in terms of propagating management of the institutions similar to family businesses, and through such ownership of funding, pastors organize decisions. Similarly, management and operation is a theme that is analyzed deeply as it broadly indicates how biblical teachings relate to the contemporary running of Pentecostal churches. Besides, recognition of the need for financial transparency and accountability is presented to understand the expectation that the Church and Christians in general hold on the most important features that ought to be embraced to facilitate financial accountability and transparency of leaders and church resources. Additionally, church power, leadership, and respect become key in illustrating how the position of church leaders is useful in retaining and accruing gratitude and honor while making financial decisions.

Literature Review

Financial accountability is the responsibility of policy implementation and resource management. The provider is entrusted with the mandate that requires them to attain the goals and objectives periodically planned for. Accountability encompasses horizontal and vertical formulations. In the case of church organizations, vertical accountability is the principally applied kind of accountability to God. On the other hand, horizontal accountability is the element of accountability ordained to the pastors, church administrators, and congregation.

Church Activities Funding

Concerning accountability, the donations made by the congregation while funding undertakings of the Church are expected to be protected from abuse by the administrators, particularly in accomplishing the specific purposes originally set for. Charismatic and Pentecostal Christianity, with its outreach globally, is recognized to be highly belonging to the global South, which covers Asia, Africa, and Latin America. However, Latin America is the only one perceived to possess classical Pentecostalism under this particular scope, which is astounding in growth. Freiberger and Oliver, religious and Asian studies professors, project the broad ideology on how churches and finances are run in religious organizations. Many Pentecostal churches engage in leadership perspectives that seek to propagate for practices that manage such institutions as family businesses where the pastor, who is ultimately the founder, functions as the controller and owner of the firm.

Accountability is crucial for ensuring that a change intervention sustains and provides accomplishments that offer lasting results. In the absence of an establishment for mechanisms that ensure accountability to keep a record, offer reinforcement, and create fresh insights into how change and development occur, most interventions are left just like single events carried out at a specified time. Even if such events can be incredibly motivating and engaging, their influence on behavior change, in the long run, is in most cases narrow. According to Osisoma, a Masters’ student at Nnamdi Azikwe University indicates that, accountability aids in the promotion of checks and balances or controls that are biblically guided. When officials and leaders remain accountable, that element provides the necessary discipline and support to attain godly plans. God gifted people with the Holy Spirit as the guiding tool together with the word to provide them with control and direction for human living. But for many believers, accountability takes account as a significant factor in enhancing internal controls coupled with self-discipline.

The concept of transparency-stewardship is central to the Church as an attribute and links to various actions. Based on one side of the concept, Christians know how the Church is mandated to involve in a variety of financial deliberations like any other organization but broadly to consider its role socially. Another perspective of this element encompasses how the stewardship in the church setting extends beyond the institutional financial facet in reference to the spiritual mission of the religious organization. For example, in the case of Pope Benedict XVI, the powerful church leader, the three-fold role of the Church is what illustrates its most profound nature. This includes undertaking the principles of charity gospel, sacraments’ celebrations, and proclaiming what God’s word expresses. Hence, transparency stewardship of the Church ought to be set around activities that propagate charity, tradition, and sacraments in which the laity and clergy members need to be involved.

The principle of transparency motivates members’ generosity in Churches. When the information regarding how funds are used in Church is provided, the givers or Christians offering donations are more inclined toward generosity. Perfect application of stewardship is not an implication concerned with the Church’s austere, but an aspect that requires improved demonstration of transparency. Chukwuma, the article’s author, indicates that the utilization of a long-term plan on investments enables Christians to get into a prime position by which they can sustain a religious institution when it is in need. In that manner, leaders are equipped with a strategic approach when it comes to the mobilization of finances so that funds may be raised to achieve a specified investment.

Management and Operation

Financial management can be explained as a process of decision-making that is deeply integrated and relating to the acquisition of management and function; assets management to accomplish the overall purpose of a given business organization. Based on Chukwuma’s perspective, who is Onabanjo University’s professor, one of the essential elements in financial management is decision-making. This provides why a single individual like the vicechancellor, or the principal must not be mandated to make all the decisions regarding the finances of a Christian institution. Such decisions ought to be aligned to the value addition they impose on the organization rather than the individual gains of the leaders.

The “Freedom of Religion at Stake: Competing Claims among Faith Traditions, States, and Persons” book seeks to examine the transformation and formation of Pentecostalism in the

Maasai rural cultures. Through the use of the Christianity lens, the author reflects on Pentecostalism as the key religion that would propel redemption for the Maasai people, regarded as “backward.” However, the information provided excludes a number of aspects: it lacks critical engagement to cover emerging religious movements. Based on this claim, such aspects are expressed using the majority Christianity lenses or constructions that are oversimplified in explaining power as it objectifies religious freedom. At the expense of resembling local politicians and superstars in the media, they exercise the leverage of enforcing rules that push society and their followers to treat them exceptionally.

Leaders of the Church are widely referred to as the church CEOs. In this case, they are not “Christianity PLC” marketers, nor are they entrepreneurs. These leaders have not endowed responsibilities that resemble those of shopkeepers concerned with customer attraction and snatching them from the business rivals. A church CEO who is in the position of a pastor may acquire the breakthrough in developing impressive empires, handle vast numbers of customers, and write programs and books that are useful in advertising principles that are proven regarding the growth of the Church. Mendoza claims that the way of reasoning for the corporate world greatly influences the thinking of the ordinary citizens concerning their involvement with a choice that is personalized. Various dealings such as cultivation, advertising, and marketing are regarded as regular criteria of customers in the mission involving associations, enterprises, and NGOs. For leaders of the Church, it is known to them that they ought to implement this new perspective in the operations and management of religious activities but retain the spiritual mission.

Letamora, a researcher indicates that, the pastors who are in the process of managing churches abuse the aspects and principles set by the Bible with the aim of enriching themselves, at the same time using means that are trickery to accumulate wealth to take to their home churches needs to be rebuked in all means possible. All Christians should take full responsibility in connection to their finances. This should be done through planning, This should be done through planning, investing, saving, and tithing. The paper emphasizes how Christians should avoid the tendency of chasing the chances of miracles because it is among the things that should accompany each believer and not vice versa. Following Shaibu and Iddrissu, a Doctor of Church and Society, the church congregations need a firm assurance from the leaders and religious officials that the funds they donate in a sacrificial manner in terms of thanksgiving and offerings are put to prudent use of these institutions.

Proper management of church resources, especially finances, requires an affluent ICS to make sure that every event is well done. This ensures that Christians act in a manner that echoes the biblical teachers in the Book of 1 Corinthians 4:1, which expects that any Christ’s steward or servant remains honest and trustworthy. This study provided a revelation that posits that the primary source in churches, particularly the Pentecostal ones, are tithes and offerings, income-generating projects, and members’ donations16. Based on Simelane’s report, transparent churches make it mandatory to report regarding their finances to the members.

Recognizing the Need for Financial Transparency and Accountability Transparency depicts that each member of the congregation rightfully deserves to acquire honest and open information regarding church finances. This is because the guiding foundation of transparency is built on the perspective of having the freedom to reach out to any form of information the congregation needs at a particular timeline. It is understood that evil is rooted in love for money, as expressed in the Book of 1 Timothy 6:10. Several Christians are caught at the center of sins so that financial principles of transparency are effectively implemented. Besides, it is expected that officials in the Church ought to be always open in their plans to prevent any efforts that seek to conceal treasures and financial information. This may include the preparation of both timely and accurate financial statements. Several institutions and individuals evade issues with accountability since they hold a perception that is an element set for checks and balances. This criterion is particularly regarded to impose discipline and control. To the stakeholders, accountability is only viable when there is responsiveness, considering their needs and views and ensuring at all times they are considered in financial decisions.

The founder, the owners, and the pastors are individuals prone to relaying claims on the vital spiritual authority and apply it inappropriately in the justification and legitimization of their improper actions and behaviors in the face of the Church. This kind of technique is entangled in a formation that supports order and accomplishes its control in association with a weaker perspective of supernatural elements. The symbolic and material privileges that link this kind of authority, including deference access, attainment of social respect, and accumulation of funds, have taken the core of church management. These factors seem more attractive and alluring and consecutively have led to the emergence of the need for a large group of church officials to form a “religious class or pastors.”

The accountability principle is dominant across various books of the Bible. In the perspective of the scriptures, accountability refers to the act of providing account on the best way the resources and the gifts provided by God to Christians are stewarded. In Matthew 25:14-30, the Bible offers a profound illustration through the Parable of the Talents, which acts as a clear example explaining how God holds all Christians, congregation, administrators, officials, and pastors accountable for the role of stewardship offered to them. Besides, as expressed by the Book of Revelation 20:11-15, “each person will stand before God and give an individual accounting of their lives on the Day of Judgement.” Additionally, in the letter addressed to the Church of Corinthians, Paul talked about the aspect of accountability linked to his work. In the Book of 2 Corinthians 8:20-21, the apostle guides Christians’ need to shun any criticism that attacks how they administer the liberal gift of accountability.

Russell the Bob Russell Ministries’ pastor posits that the Church is composed of

imperfect people with the urge and passion for following a perfect Christ. But the leadership of the Church requires standards that are higher. The article presents a biblical instance that seeks to propel this expectation for Christians worldwide. In the Book of 2 Timothy 5:20, the Bible holds that believers should publicly rebuke that individual to warn others whenever a church elder stumbles. Choi describes that transparency implies the fruit and means that proclaim godliness. The Book of James 1:3 illustrates that nothing comes in an individual’s way when accountability is not regarded in their deliberations. The scholar demonstrates that membership of a church helps Christians in affirmation of their faith profession, investing in one’s discipleship, counsels, corrects, and teaches, especially when seasons are difficult. Additionally, occasionally elders prioritize their leadership role of guiding Church members in the reflection and recitation of the covenant prior to all the meetings and Last Supper.

Church Power/Leadership Vs. Respect

Munde, Mei, and Debora, who are scholars, contend that the congregation’s interest in their decisions on making donations to the Church is not dependent on the openness or transparency of the officials. But that does not limit their high interest in acquiring the relevant church information on the transparent passage of information about its finances. Financial operations’ transparency and accountability are not set of a premise of constraining officials or church leaders but instead propagated to offer protection for the institutional reputations and leaders. Church and Dawson’s study came to the realization that change is difficult to achieve and needs a criterion of measuring progress, direction, and focus. The use of DCI takes excellent viability and a key position as an accountability mechanism for agile multi-rater feedback, which offers managers and leaders feedback to support that is positively aligned and targeted to attain progressive development. Sound principles geared towards organizational development are the basis for this kind of tool. This element makes it more applicable beyond the development of leadership on multiple interventions.

It is important to compare here by saying that some of the sources are not adequately thorough. Some are not detailed or did not completely treat the subject of what they are supposed to research. Take for example Simelane’s article on transparency in the local Church, it only talks about the finance, vision of the Church in question, but not on how monies were raised to support the program of the Church, which does not do enough justice to the topic without that. And when Tanui, Omare, and Bitange did their research on the internal control system for financial management in the Church. The authors did a thorough job in their research compared to Simelane’s article, by discussing internal controls to help manage resources in the Church, and also the reluctance when it comes to the internal control system introduced by them in their paper and research. It is important that the research is done very well.

Conclusion

This literature evaluation is structured to examine the key themes concerning the study materials and identify any gaps in the theological or biblical study collection. The previous literature evaluation reveals an essential feature in creating the research study in analyzing the relevant scholarly works that link with the incidence of financial responsibility in Pentecostal churches in the United States. Financial accountability refers to the provider’s obligation for policy execution and resource management, as well as the mandate that requires them to meet the goals and objectives set forth on a regular basis. Most Pentecostal churches promote leadership ideas that promote policies that govern institutions such as family businesses, where the pastor, who is ultimately the founder, serves as the controller and owner. All Christians should take full responsibility for their finances. Budgeting, investing, saving, and tithing are all ways to do this. The study stresses the need for Christians to resist the temptation to seek miracles because they should accompany each believer, not the other way around.

Theological Foundations

Theoretical Foundations

CHAPTER 3: METHODOLOGY

How you ask the question determines how the question is answered. The methodology should be described in great detail and carefully defended. The chapter should include a complete description of the intervention design and an accurate narrative on how the design was implemented. In the proposal stage, this is all in future tense, but will revert to past tense once the study is complete.

Intervention Design

Implementation of the Intervention Design

CHAPTER 4: RESULTS

This chapter should outline the results of gleaned from the data. Sensing suggests, The chapter should be creatively written, not presenting mere dry facts and data, but compelling the reader to understand the meaning of the study undertaken. The researcher is encouraged to use graphics to illustrate changes that resulted from the Project’s implementation.

CHAPTER 5: CONCLUSION

Your conclusion should compare the research for the thesis project proposal with the results of the implemented research project. It is here that the reader should understand the relevance and efficacy of the study, and should not walk away asking “So what?” How do the results compare with similar situations? How might your research be replicated in a similar situation? What questions need additional investigation?

Bibliography

Agadjanian, Alexander. “Evangelical, Pentecostal and Charismatic Churches in Latin America and Eastern Europe: An Introduction”. Religion, State and Society 40, no. 1 (2012): 3-10.

Choi, James. “Cultivating a Culture of Transparency in Your Church”. 9Marks, Last modified 2021. https://www.9marks.org/article/cultivating-a-culture-of-transparency-in-your- church/.

Chukwuma, Victor P. “The Relevance of Financial Management in Christian Educational Institutions”. International Journal f Social Science and Technology 2, no. 5 (2017): 75.

Church, Allan H., and Lorraine M. Dawson. “Agile feedback drives accountability and sustained behavior change.” Strategic HR Review (2018):17(6), 295-302.

Freiberger, Oliver. Alternative Voices: Plurality for Religious Studies. 2nd ed. Germany, Gottingen: Vandenhoeck & Ruprecht, 2013.

Forster, Dion A., Elisabeth Gerle, and Goran Gunner, eds. Freedom of Religion at Stake: Competing Claims Among Faith Traditions, States, and Persons. Tennessee, La Vergne: Wipf and Stock Publishers, 2019.

Letamora, Ernest Jimmy. “Financial Management in Some Botswana Pentecostal Churches”.

Faculty of Humanities Department of Theology and Religious Studies 1, no. 1 (2019): 164.

Mendoza Ovando, Cristian. “What kind of transparency for the Church? Proposing operational transparency for processes, solutions and decisions in the Catholic Church.” Church, Communication and Culture 5, no. 2 (2020): 210-234.

Munte, Mei, and Debora Dongoran. “Impact of Transparency and Accountability of Church Financial Reporting on the Interest of Members’ Church Giving Donations to Church.” Available at SSRN 3439838 (2018).

Mwenje, Judith. “Financial Sustainability of Pentecostal Churches in Zimbabwe”. Journal of Sustainable Development in Africa 18, no. 1 (2016): 73-80.

Osisioma, Benjamin Chuka. “ACCOUNTABILITY IN THE CHURCH.” Presents at Coference of Chancellors Registars, And Legal (2013): 1(2), 15.

Rainer, Sam. “What Leadership Transparency Encourages”. Sam Rainer, Last modified 2016. https://samrainer.com/2016/04/what-leadership-transparency-encourages/

Dimos, Rollie. “Why Accountability Matters – ECFA.Church”. Ecfa.Church, Last modified 2021. https://www.ecfa.church/Content/Why-Accountability-Matters.

Russell, Bob. “Accountability For Volunteer Ministry Leaders”. Www.Biblicalleadership.Com, Last modified 2019. https://www.biblicalleadership.com/blogs/accountability-forvolunteer-ministry-leaders/.

Shaibu, Iddrissu Adam. “Towards An Effective Financial Management49 Of Funds Generated

From Offerings In The Church: A Study Of Some Selected Classical Pentecostal Churches In The Ashanti Region Of Ghana.” Research on Humanities and Social Sciences 3, no. 2 (2013): 225.

Simelane, Portia. “Transparency In The Local Church – Should We Care? – Center for

Congregational Health (CCH)”. Center for Congregational Health (CCH), Last modified

2021. https://healthychurch.org/resources/archives/transparency-local-church-care/

Tanui, Peninah Jepkogei, Dominic Omare, and Dr. Jared Bogonko Bitange. “Internal Control

System for Financial Management in the Church: A Case of Protestant Churches in

Eldoret Municipality, Kenya.”. European Journal of Accounting, Auditing and Finance Research 4, no. 6 (2016): 29-46. https://www.eajournals.org/wpcontent/uploads/Peninah-Jepkogei-Tanui1-Dominic-Omare.-Jared-Bogonko-Bitange.pdf.

APPENDIX A TITLE IN ALL CAPS

APPENDIX B TITLE IN ALL CAPS

APPENDIX (XX)

IRB APPROVAL LETTER

(The last Appendix of the paper should be the IRB approval notification.)

vii

The post 13 2 22 2 LI UNIVERSITY JOHN W. RAWLINGS SCHOOL OF DIVINITY appeared first on PapersSpot.