From its inception in 1845, the Southern Baptist Convention has always had a theologically-based stewardship focus regarding its donated funds and developed financial controls early on that required audits and bonding of church officials. This stewardship focus has been maintained over its 165-year history. Finally, the Convention’s Meeting Annuals show a comprehensive view of the evolution of accounting control and reporting for religious and secular not-for-profit organizations from simple double entry accounting methods to more sophisticated GAAP-based financial reporting.
American Baptist Publication Society (1846) Twenty-second Annual Report. Philadelphia: ABPS.
2.
American Baptist Publication Society (1853) Twenty-ninth Annual Report. Philadelphia: ABPS.
3.
American Unitarian Church (1915) Report on Church Finances and Accounting. American Unitarian Association.
4.
ArnsbergerPMLudlumMRStantonM (2008) A history of the tax-exempt sector: An SOI perspective. Statistics of Income Bulletin: 130–135.
5.
BoothP (1993) Accounting in churches: A research framework and agenda. Accounting, Auditing & Accountability Journal6(4): 37–67.
6.
DanielsRBBraswellMBeelerJD (2010) Accounting and financial reporting by a late 18th century American charity. The Accounting Historians Journal37(2): 39–65.
Financial Accounting Standards Board (1993a) Statement No. 116 Accounting for Contributions Received and Made (6/93). Warwick CT: Financial Accounting Foundation.
Financial Accounting Standards Board (1999) Statement No. 136: Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others (6/99). Warwick, CT: Financial Accounting Foundation.
12.
FlesherDDuncanJ (1999) Control in volunteer organizations. Internal Auditor56(4): 45–48.
13.
General Missionary Convention of the Baptist Denomination in the United States of America (GBC) (1814) Proceedings for the Baptist Convention for Missionary Purposes. Philadelphia: Ann Coles.
14.
HallT (2004) Home Mıssıon Board Executıve Offıce Fıles (AR631–3). Prepared October2004. Nashville Tennessee: Southern Baptist Historical Library and Archives.
15.
IrvineH (2005) Balancing the money and mission in a local church budget. Accounting, Auditing & Accountability Journal18(2): 211–237.
16.
JacobsK (2005) The sacred and the secular: Examining the role of accounting in the religious context. Accounting, Auditing & Accountability Journal18(2): 189–210.
17.
KohlerE (1952) Dictionary for Accountants. New York: Prentice Hall, Inc.
18.
KluversRTippettJ (2011) An exploration of stewardship theory in a not-for-profit organisation. Accounting Forum35(4): 275–284.
19.
LaughlinRC (1988) Accounting in its social context: An analysis of the accounting systems of the Church of England. Accounting, Auditing and Accountability Journal1(2): 19–42.
20.
LaughlinRC (1990) A model of financial accountability and the Church of England. Financial Accountability and Management6(2): 93–114.
21.
MooseJB (1936) The first constitution of St. John’s Church. The North Carolina Historical Review13(4): 335–355.
22.
Northern Baptist Convention (1907) Second Annual of the Northern Baptist Convention. Indianapolis: NBC.
23.
Northern Baptist Convention (1922) Fifteenth Annual of the Northern Baptist Convention. Indianapolis: NBC.
24.
OldroydDMillerAD (2011) In defense of stewardship. CPA Journal81(10): 6–8.
25.
RashJD (2011) Alabama Baptists approve $43 million CP budget with slight increase for SBC. Alabama Baptist, 24November, 6.
26.
RussRWPrevitsGJCoffmanEN (2009) Corporate governance in the 19th century: Evidence from the Chesapeake and Ohio Canal Company. The Accounting Historians Journal, 36(2): 113–137.
27.
Salvation Army (2010) Salvation Army Annual Report: A Time for Every Purpose. London, UK: Salvation Army.
28.
SevilleMA (1987) The evolution of voluntary health and welfare organization accounting: 1910–1985. The Accounting Historians Journal14(1): 58–82.
29.
Southern Baptist Convention (1845) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
30.
Southern Baptist Convention (1846) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
31.
Southern Baptist Convention (1890) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
32.
Southern Baptist Convention (1895) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
33.
Southern Baptist Convention (1896) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
34.
Southern Baptist Convention (1900) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
35.
Southern Baptist Convention (1914) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
36.
Southern Baptist Convention (1915) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
37.
Southern Baptist Convention (1916) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
38.
Southern Baptist Convention (1917) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
39.
Southern Baptist Convention (1918) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
40.
Southern Baptist Convention (1919) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
41.
Southern Baptist Convention (1920) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
42.
Southern Baptist Convention (1925) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
43.
Southern Baptist Convention (1929) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
44.
Southern Baptist Convention (1930) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
45.
Southern Baptist Convention (1945) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
46.
Southern Baptist Convention (1965) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
47.
Southern Baptist Convention (2010) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
48.
Southern Baptist Convention (2011) Southern Baptist Convention Annual Meeting Proceedings. Online copies from Southern Baptist History and Archives Commission, Nashville, TN. http://sbhla.org/
49.
Southern Baptist Convention (2015) The Baptist Faith and Message. Nashville, TN, http://www.sbc.net/bfm2000/
50.
SwansonGAGardnerJC (1986) The inception and evolution of financial reporting in the Protestant Episcopal Church in the United States of America. The Accounting Historians Journal13(2): 55–63.
51.
United States House of Representatives (1903) American National Red Cross 57th Congress, 2nd session, Doc. 340. Washington DC: Government Printing Office (GPO).
52.
United States House of Representatives (1906) Letter from the Secretary of War, Report on the Proceedings of the American National Red Cross 59th Congress, 1st session, Doc. 383. Washington DC: GPO.
