Date of Award


Document Type


Degree Name

Master of Arts

First Advisor

Jose Iran Miguel

Second Advisor

Afonso Cardoso

Third Advisor

Robson Marinho



In the report that was presented, the Associação Paulista Sul audit department identified that in 2012, 93% of the offerings received went to the local church and 7% went to cost the Church's worldwide expansion. According to the guidelines issued by Divisão Sul Americana da Igreja Adventista do Sétimo Dia (DSA), this amount should be 40% of the total. The Associação Paulista Sul offerings have been used to meet local needs rather than neglecting the Seventh-day Adventist Church's need for worldwide expansion.


The quantitative methodology was chosen for this study, in an effort to make it more objective. A questionnaire, with objective questions, was given to the ministers from APS during councils and meetings. This was to ensure that they could respond privately and accurately on the theme of offerings. Results The results obtained from this survey showed that the ministers from APS show an interest on the theme of the survey; although a significant number of participants have a different view on the guidelines issued by the upper-level organizations of the Church and do not promote or practice those guidelines.


The leadership of APS faces a great challenge to align the procedures on the use of church offerings. This is because there is no unanimity with regard to the conduct of its ministers. Strategies that are more focused on involvement than on information must be implemented in the attempt to obtain better results on the subject of the use of the offerings. I also concluded that the participants benefited from being more directly involved in the subject under analysis.

Subject Area

Church finance--Brazil, Church finance--Accounting, Seventh-day Adventists--Brazil--Finance

Creative Commons License

Creative Commons Attribution-No Derivative Works 4.0 International License
This work is licensed under a Creative Commons Attribution-No Derivative Works 4.0 International License.


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