Early Debt Retirement Efforts Spawn Spending Desires

Abstract

Early Debt Retirement Efforts is a decision case focused on methods to unify a di­vided congregation and determine the resulting financial and organizational costs when leadership ignores its role in The Church. This is currently a medium size church {approximately 400 members) with a $300,000 annual budget. The Church exists within a very large denomination but has its own somewhat democratic church council with denominational structure and rules. During its 26 year history, The Church has only had 4 Pastors, and the current Pastor has been there 5 years This case provides the user with a financial and leadership situation where cost issues have been created and organizational unity has been severed. Typical con­cerns preceding the problems, how to handle a divided organization with financial problems, and the total cost of the
issues are explored. While the situation does not have a distinct time frame for resolution, time is of the essence since unification of the organization is imperative to the future of the current leader and The Church.
The case is based on an actual situation and uses primary data obtained through field research and on-site interviews. It can be used in a management, financial accounting or cost accounting class. While the information presented is relatively straightforward, and there is no clear decision point. There are sufficient extenuat­ing circumstances to make for a good discussion of critical factors in this type of decision analysis