Gestão a serviço da missão: o uso de artefatos gerenciais como suporte às práticas administrativas para a missão espiritual na Igreja Adventista do Sétimo Dia em Juazeiro do Norte - CE

Abstract

This study aims to describe how management accounting artifacts are used to align the spiritual mission with administrative practices in a religious institution. Although the literature identifies the presence of artifacts in third-sector organizations, there is a scarcity of empirical investigations into how the practical alignment between spiritual imperatives and budgeting and control processes occurs, particularly in light of the perceived difficulty among lay members in understanding financial statements. The study contributes to the management accounting literature in the third sector by addressing gaps concerning faith-based organizations. From a practical perspective, it provides managers and religious leaders with instruments to strengthen governance, transparency, and community trust in the allocation and use of resources. This is a qualitative and descriptive study, conducted through a case study in a religious institution, analyzing the use, adaptation, and reinterpretation of management accounting artifacts, such as budgeting and internal auditing, in organizational daily practices. The findings indicate that artifacts such as budgeting and internal auditing transcend the operational and technical dimension, acting as institutional mediators between faith and management. Control instruments are reinterpreted to legitimize the allocation of tithes and offerings, promoting accountability and reducing information asymmetries in the process of reporting to members of the faith community.