From Faith to Governance: A Systematic Literature Review of Church Financial Accountability and Transparency

Theophilia Fina Febrione Leiwakabessy; Lilik Purwanti

doi:10.55927/ijbae.v5i1.511

Authors

Theophilia Fina Febrione Leiwakabessy Universitas Pattimura
Lilik Purwanti Universitas Brawijaya

DOI:

https://doi.org/10.55927/ijbae.v5i1.511

Keywords:

Church Financial Management, Accountability, Transparency, Internal Control, Governance

Abstract

This study investigates financial accountability and transparency as central pillars of governance in church organizations through a systematic literature review (SLR) of empirical and conceptual studies published from 2015 to 2025. Focusing on stewardship, governance structures, internal control, and accounting standards, the review synthesizes 33 eligible studies identified using the PICO framework. The findings reveal recurring weaknesses in church governance, including inadequate internal controls, blind trust, limited financial literacy, and low adoption of digital reporting systems. This study contributes a governance-oriented framework that integrates theological, organizational, and technological dimensions, offering practical implications for strengthening accountability, enhancing transparency, and restoring public trust in church financial management.

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