The Bible of Ecclesiastical Accounting and Governance: A Comprehensive Framework for Financial Stewardship, Institutional Integrity, and Mission-Driven Reporting in Religious Organizations

De Lima, Elizeu Bandeira

ISBN 13: 9798385280094

Published by Resource Publications, 2026

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Seller Inventory # I-9798385280094

Bibliographic Details

• Title: The Bible of Ecclesiastical Accounting and Governance: A Comprehensive Framework for Financial Stewardship, Institutional Integrity, and Mission-Driven Reporting in Religious Organizations
• Publisher: Resource Publications
• Publication Date: 2026
• Language: English
• ISBN 13: 9798385280094
• Binding: Soft cover
• Condition: New

About this title

Synopsis

How should churches manage the resources entrusted to them? The Bible of Ecclesiastical Accounting and Governance presents the Lima System—an original scientific framework that integrates theological stewardship principles with international accounting standards (FASB ASC 958, IFRS, COSO, OECD) to address the unique financial and governance challenges of religious organizations. Spanning forty-three chapters organized in six parts, the book covers ecclesiastical financial reporting, internal controls, compliance, strategic governance, auditing, forensic analysis, data protection, and conflict resolution. It introduces the Lima System (LS = C + I + M), integrating Compliance, Integrity, and Mission, proposes the Fourth Ecclesiastical Sector as distinct from the traditional three-sector taxonomy, establishes the Applied Faith Sciences as a new interdisciplinary field with forty-five foundational sciences, and defines the Certified Ecclesiastical Accounting Auditor (CEAA) professional qualification. With thirty operational tables and an Official Atlas of Lima System Sciences, this volume serves as both a comprehensive academic reference and a practical guide for pastors, treasurers, auditors, and seminary faculty seeking to bring transparency, accountability, and faithfulness to the administration of ecclesiastical resources.

About the Author

Elizeu Bandeira de Lima completed the postdoctoral program in theology at the Faculdade Instituto Rio de Janeiro (FIURJ), holds a PhD in administration from UNIGRANRIO/Afya, and a master's degree in accounting from UERJ. He serves as an MBA thesis advisor at ESALQ/USP, tutor professor in the bachelor's program in public administration at UFF/CEDERJ, and senior analyst in science and technology (accounting) at the Army Technological Center (CTEx), Brazilian Army. He is a full member of the Evangelical Academy of Letters of Brazil (AELB), Chair 16, and an ordained minister with extensive ecclesiastical governance experience.