ABSTRACT
For the majority of non-profit organizations, accountability issues as it relates to the financial affairs of the entity have already come under scrutiny and has resulted in substantial changes in their practices. However, for many faith-based organizations, especially churches, accountability and the resulting financial affairs are at the early stages of development. This paper explores the internal and external forces that are driving the transformation of faith-based organizations' fiscal accountability and the issues they face as these organizations attempt to implement the needed changes.