Degree of quality of Financial Administration of Seventh-day Adventist Churches in the South-eastern Veracruz Conference
DOI:
https://doi.org/10.37354/reej.2024.2.1.003Keywords:
financial administration, ecclesiastical financial administration, financial management, quality of financial managementAbstract
The objective of this research is to evaluate the perception of district pastors, church administrators and treasurers regarding the level of quality in financial administration in the southeastern region of Veracruz. The research was non-experimental, quantitative in approach and correlational in scope with group differences. A total of 342 churches, grouped in 26 districts, were evaluated by means of a non-probabilistic convenience sample. A sample of 26 pastors (one per district), 128 church elders/wardens, and 112 treasurers was selected, totaling 266 respondents. To address the heterogeneity of the groups, three samples were taken: 26 pastors, 35 elders/wardens, and 35 treasurers, in order to increase homogeneity. The selection of elders and treasurers was done randomly according to the size of the churches' income. In the results of the study, differences were identified between the perceptions of the pastor and the treasurer in relation to the quality of financial administration. In the first sample, this discrepancy did not reach statistical significance (p = 0.094). However, in samples two and three, statistically significant differences were observed between pastors and treasurers in their evaluation of the quality of financial management (p = 0.003 and p = 0.009 respectively), showing a medium effect size in both samples.
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