Dr. Kareen B. Leon1 and Marilou M. Saong2
1 Dean, School of Business Administration and Accountancy
University of Baguio, Baguio City, Philippines
Email:
2 Director, Research and Development Center
University of Baguio, Baguio City, Philippines
Email: marilousaong@gmail.com
Abstract
The researchers embarked on this study because of the dearth of literature on church planning and controlling with emphasis on internal control. The research was also undertaken to give to all those concerned a picture of the planning and controlling functions highlighting internal control as applied by the pastors, who act as administrators. These pastors belong to local churches affiliated to a church organization found all throughout the Philippines but has its origins from the United States of America. The study used the case study. It utilized an interview guide. There were a total of nine pastors who were the respondents. This research found out that the pastor-administrators are able to make out a variety of ways on how they identify the problem; gather information; come up with alternatives; and choose the best alternative. However, the pastors need to know more about budgeting and internal control. Also, the pastors, can generally implement the plan and compare it with the actual as well as make corrective actions if necessary while learning from the process. They admit that they need more competent and available church leaders to help them in their internal control. The researchers conclude that the pastor-administrators execute the planning and controlling functions expected of them but need further knowledge in preparing their budgets and on internal control. They need to have competent and available church leaders and officers.
Keywords: administrator, church, controlling, internal control practice, pastor, planning
