Date of Award

2005

Document Type

Dissertation

Degree Name

Doctor of Philosophy

School

School of Education

Program

Leadership PhD

First Advisor

Shirley A. Freed

Second Advisor

Hinsdale Bernard

Third Advisor

Jose R. Goris

Abstract

Problem. The chief financial officer's position has changed in the business community. However, it is not clear whether the expectations of the treasurer in the Seventh-day Adventist Church are changing. They do not seem to be clearly defined or communicated. There appears to be a tacit knowledge about how treasurers should do their work. The purpose of this study was to describe the perceived roles, responsibilities, and relationships of the treasurer from the perceptions of presidents, treasurers, and board members in the local conferences in the North American Division of Seventh-day Adventists.

Method. This study used a mixed method, sequential exploratory design. Interviews from four exemplary local conferences were coded into categories and themes. A questionnaire was developed from the interview data and mailed to conference presidents, treasurers, and randomly selected executive board members in North America.

Results. The research participants agreed that the treasurer's roles and responsibilities are changing with less emphasis on accounting and more on financial leadership. The three groups, (presidents, treasurers, board members) had significant differences in their understanding of the expected roles, responsibilities, and relationships of the treasurers intheir conferences.

The groups agreed that the treasurer is expected to work with the president and board as apartner and team member. The groups indicated that presidents are responsible to communicate to treasurers their expectations.

The three groups differed significantly in their interpretation and understanding of the policies governing the treasurer's work in their conferences and whether those policies are clearly defined. However, they agreed that the treasurer's work will vary depending on conference personnel, membership size, location, and financial resources.

Conclusions. The Adventist local conference treasurer's roles, responsibilities, and relationships are changing. Presidents must communicate their expectations to the treasurer. The North American Division and General Conference policies should reflect the changing expectations of treasurers.

Subject Area

Church finance, Seventh-day Adventists--Finance, Seventh-day Adventists--Church officers

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