Abstract
Supporting the activities and operations of churches and religious organizations is a complicated and serious financial challenge. The activities of these organizations, combined with their limited financial resources, result in a need for careful attention to financial management. Further, as a result of occasional media reports of financial irregularities in some religious organizations, there is an increasing call for financial accountability in almost all organizations today. This paper shows that diocese members want to know, and have a right to know, how and where church funds are spent. Beyond accountability and financial reporting, there is a need for assistance in all aspects of financial management. The diocese, therefore, provides a unique environment in which to contextualize the study of accounting and budgeting. The paper shows that many dioceses are supported by professional accountants and bookkeepers, some as paid employees, others as volunteers. Because the number of clergy is decreasing, financial management functions are being spread thin, and there is less control; therefore, there will likely be increasing pressure from parishes for improved budgeting functions. The base of this research project is extended to all Roman Catholic Church dioceses in the United Kingdom, but concentrates on the budgeting process as it exists within a representative sampling of these religious organizations. Finally, this research project identifies who is involved in the budgeting process and whether structures interfere with budgetary process. An examination of how budgeting is done is followed by an assessment of its contribution in terms of population.

Table of Contents
Abstract
Review of the Relevant Literature
Methodology
Conclusion

From the Paper
"The first major component of internal accounting systems for management's use is the company's system for establishing budgetary plans and setting performance standards. The establishment of these performance standards also requires a company to develop a system for measuring actual results and reporting the differences between actual performance and the established standards. This budgeting process leads to the establishment of specific organizational plans which are then translated into action with varying degrees of efficiency. Statistical analysis, quality controls, and trended data are typically provided to management for assessment and determination of need for corrective action, or by preparing revised plans. While these plans can be either broad, strategic outlines of the company's future or specific and detailed schedules of the inputs and outputs associated with specific independent programs, most business plans are periodic plans; in other words, these plans refer to company operations for a specified period of time. It is these periodic plans which are summarized in a series of projected financial statements, or budgets (Shillinglaw 2004)."

Tags:non-profit, parish, budget, canon

Abstract
This paper provides an account of the Catholic Diocese of Nequally, in the form of a fictional account of a priest named Remigious DeRykere. This paper gives insight as to how the catholic dioceses in the location of Washington State during the nineteenth century operated.

Abstract
The purpose of this paper is to assess the spirituality of the deacons in the Roman Catholic Diocese of Albany and to develop recommendations for a pastoral response if one is needed. This study addresses a number of concerns and questions, including which elements add to the spirituality of the deacon and which practices detract from that spirituality. In regard to this credible concern, the researcher closely examined spiritual elements of "spiritual direction," an "annual spiritual retreat," and "deacon support groups" for this project. This paper also examines how the spiritual, physical and emotional union of marriage help reinforce and play a significant role in the spiritual life of the deacon and how the union of marriage affects the spiritual elements of spiritual direction, spiritual retreats and support groups.

Table of Contents:
THE ALBANY DIOCESE IN A TIME OF CHANGE/TRANSITION: PROBLEMS, NEEDS AND HOPES
A SURVEY OF THE SPIRITUAL PRACTICES OF TEN DEACONS AND DEACONS' WIVES
PERSPECTIVES ON DIACONAL SPIRITUALITY
INCREASING OUR AWARENESS OF EXPERIENCE AND TRANSFORMATION
A CONVERSATION BETWEEN ACADEMICS AND PRACTICE
PASTORAL RESPONSE
Appendix

From the Paper
"Through a brief history, a look at the geographic makeup, facts about population shifts since World War II, along with facts and analysis of the demographics of the diocese at present/projected, this study's introductory chapter surveys the contemporary demographic, social, economic and political realities of the place where deacons minister for the Albany Diocese. During this study, the researcher develops a contextual picture of the Roman Catholic Diocese of Albany through information from the United States Census Bureau, the Center for Applied Research for the Apostolate (CARA), DemoReports and interviews from two diocesan leaders, Sister Maureen Joyce, Director of Catholic Charities for the Diocese of Albany, and Mr. Jack Manning, Director of Pastoral Planning for the Diocese of Albany.
"Also, in this study, the researcher summarizes the diocesan pastoral planning program, Called to Be Church (CTBC). The researcher utilizes results of this planning program, involving all parts of the diocese, as a guideline for how the diocese will function and address the needs of the parishioners, as well as the people of God in the Albany Diocese for the future.
"Since its founding in 1847 until the present, the diocese has experienced continual growth; experiencing a positive priest to people ratio. The Buffalo Diocese, founded at the same time, encompassed all the upstate counties with the Albany Diocese. The upstate area included all counties outside of New York City and the counties contiguous with New York City. In 1886, after the dioceses of Ogdensburg and Syracuse were formed, the diocese became the 14 counties (including the partial county, Hamilton) comprising it today."

Tags:Roman Catholic Church, deacon church pastor diocese

Abstract
In this article, the writer discusses media treatment of the sexual abuse scandal in the Roman Catholic Church. The writer focuses on actions of former Boston priest John Geoghan, who church authorities moved from one diocese to another rather than address the problem.

From the Paper
"... Louisiana reporter Jason Berry began reporting extensively on the widespread problem of sexual abuse by Catholic priests and on the cover-up undertaken by the Church hierarchy. Carol Cannon describing the work done by Barry herself and Karen Henderson pointed out that media attention regarding this issue was intense but it began to literally disappear when revelations regarding the sexual abuse history of a Catholic priest in Boston named John J Geoghan ..."

Tags:Roman Catholic Church, John Geoghan, Boston, Cardinal Bernard Law, media, sexual abuse, diocese

Abstract
This paper describes the struggle to be the one to wield power in a small Anglican diocese. Trollope's purpose is to show the human foibles and politics of the Church of England and how the emphasis of the Church has drifted from God, faith, and the religious guidance of the Church's congregation to politics and the power of the clergy. It explains how "Barchester Towers" does not deal with a power struggle for religious ideals. Rather, it depicts an ecclesiastical power struggle and the vain thirst for personal power among Barchester's churchmen.

From the Paper
"Anthony Trollope's Barchester Towers is concerned with social change in 19th century England. Trollope's purpose is to show the human foibles and politics of the Church of England and how the emphasis of the Church has drifted from God, faith, and the religious guidance of the Church's congregation to politics and the power of the clergy. In short, Barchester Towers does not deal with a power struggle for religious ideals. Rather, it depicts an ecclesiastical power struggle and the vain thirst for personal power among Barchester's churchmen. In this battle, several influential men of consequence endeavor to "rule the roast" (18) and to become Barchester's cock of the walk (142). Ironically, the bishop's willful wife Mrs. Proudie thwarts their ambitions. One situation in the novel that Trollope uses to illustrate the clergy's aspirations and their neglect of religious principles is the battle between Mrs. Proudie and her adversaries, Chaplain Slope and the Bishop of Barchester."

Tags:anglican, barchester, english, literature, towers, trollope, victorian

Abstract
The paper looks at how Hebblethwaite (1995) contends that within a month of Pope John Paul II's appointment as Pope he sought to have Opus Dei recognized by the church as a "well trained laity" that was organized to accomplish church missions (p. 106). The paper explains that the sentiments of the Pope were that the organization was not a traditional diocese because it was not confined by a geographic location, but that the members had the "spirit" necessary to be capable of accomplishing their work and that the organization was a "necessity" for the church (Hebblethwaite, 1995, p. 106). The paper discusses how Williams (1983) stated that this meant that the Opus Dei was intended to be an organization that worked "directly under" the Pope and that functioned according to the Pope's mandates (p. 22). The paper mentions that Fahey (1998) stated that Pope John Paul II called upon the organization's members on numerous occasions while he was Pope for assistance in his papal tasks (p. 486).

Tags:pope, church, opus

Abstract
This paper looks at the Episcopal Church's views of homosexuality and how it has addressed issues such as homosexual weddings and homosexual ministers. The paper describes the divisive nature of the subject and how some within the church take a more liberal stance regarding homosexuality and how others are still strictly opposed to it.

From the Paper
"The Episcopal Church in the United States is a quiet affair, not known for rollicking revivals as are other Protestant denominations, nor it is beholden to the Pope as is Roman Catholicism, the religion that spawned the Church of England when King Henry VIII wanted to divorce and remarry, ultimately becoming the nominal head of a new church, the Church of England. The Church of England, in turn, spawned the Anglican Communion, a federation of churches all following the liturgies and other aspects of the Church of England. Generally, they are named after their country of residence: Church of Ireland, for example. However, in the United States, the branch of the Anglican Communion calls itself the Episcopal Church. While the Anglican Communion does not regard the Pope as its spiritual head, it has instead the Archbishop of Canterbury, currently Rowan Williams, filling the role as leader of the church; while the Anglican Communion traces its prelates through apostolic succession, as does the Roman Catholic Church, the Anglican Communion accords virtual equality in many ways to all successors to the original apostles."

Tags:bishops, dioceses, apostolic, succession, leadership, gay, man, anglican, communion