文章基本信息

标题：The Intervening Effect of Internal Controls on the Relationship Between Budgeting Process and Performance of Churches in Kenya
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作者：Norman Gachoka ; Norman Gachoka ; Josiah Aduda 等
期刊名称：Journal of Finance and Investment Analysis
印刷版ISSN：2241-0988
电子版ISSN：2241-0996
出版年度：2018
卷号：7
期号：2
语种：English
出版社：Scienpress Ltd
摘要：Budgeting processand internal control are essential components of the financial management of anorganization. The study sought to establish the intervening effect of internalcontrol on the relationship between budgeting process and performance ofChurches. Study findings have reported conflicting findings on theeffectiveness of budgeting process and internal controls in Churches. Little attention has been paid to internal control as an interveningvariable to budgeting process and performance of religious organizations suchas Churches. Furthermore, not many studieslinked budgeting process and internal controls to the performance of churches,and none combined the three variables in one study. It was hypothesized thatthere is no intervening effect of internal controls on the relationship betweenbudgeting process and performance of Churches in Kenya. The study usedpositivistic research design and descriptivedesign. Collected data from 104 Churches inKenya were analyzed using statistical tests and correlational analysis. Multiregression analysis was used to test thehypothesis. This study finds that InternalControls have intervening effects on the relationship between budgeting processand the performance of churches in Kenya. The study further found that budgeting process andinternal controls are adequately practiced in Kenyan Churches resulting to apositive effect on their performance. The study recommends thatChurches integrate internal controls in the budgeting process for them toexperience greater membership growth. Furthermore. Umbrella bodies should consider budgeting process and InternalControls as they develop trainingmaterials for membership growth strategies.
关键词：Budgeting Process; Internal Controls;Performance