Abstract
The Finnish state churches had by 1997–8 become ready to accept new principles for their financial management and accounting. The new model is largely borrowed from the Finnish municipalities. The new principles also resemble those applied in Finnish business companies as prescribed by the general Accounting Act (kirjanpitolaki).
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Literature
Ahonen, Pertti and Salminen, Ari, Metamorphosis of the Administrative Welfare State: Theory and Evaluation, Peter Lang, Frankfurt am Main 1997.
Eade, Deborah, Capacity-Building, An Approach to People-Centred Development, Oxfam, Oxford 1997.
Heikkilä, Markku, Knuuttila, Jyrki and Scheinin, Martin, State and Church in Finland, 279–294 in Robbers 1996a.
Heino, Harri, Mihin Suomi tänään uskoo, WSOY, Juva 1997. (In What Does Finland Believe Today, in Finnish.)
Heino, Harri, Salonen, Kari, Rusama, Jaakko and Ahonen, Risto, Suomen evankelisluterilainen kirkko vuosina 1992–1995, Kirkon tutkimuskeskus, Tampere 1997. (The Finnish Evangelical-Lutheran Church in 1992–1995, in Finnish.)
Honadle, Beth W., ed., Perspectives on Management Capacity Building, State University of New York Press, New York 1986.
Lüder, Klaus, Comparative Government Accounting Study — Interim Summary Report, Speyerer Forschungsberichte 76, Forschungsinstitut für Öffentliche Verwaltung bei der Hochschule für Verwaltungswissenschaften Speyer, Speyer 1989.
LÜder, Klaus, A Contingency Model of Government Accounting Innovations in the Political-Administrative Environment, 99–127 in Chan, J.J., ed., Research in Governmental and Nonprofit Accounting, vol. 7, JAI Press, Greenwich, CT 1992.
LÜder, Klaus, The ‚Contingency Model ‘Reconsidered: Experiences of Italy, Japan and Spain, 1–15 in Buschor, E. and Schedler, K., ed., Perspectives in Performance Measurement and Public Sector Accounting, Haupt, Bern 1994.
LÜder, Klaus, Chan, James L. and Jones, Rowan H., Modeling Governmental Accounting Innovations, An Assessment and Future Research Directions, Research in Governmental Nonprofit Accounting, vol. 9, 1996, 1–19.
Meklin, Pentti and Ahonen, Pertti, Finnish Government Owned Companies as Instruments of State Action, Public Administration and Development vol. 18, 1998, 265–272.
Monsma, Stephen V. and Soper, Christopher, The Challenge of Pluralism, Church and State in Five Democracies, Rowman and Littlefield, Lanham 1997.
Mueller, Dennis, Public Choice, II, Cambridge University Press, Cambridge 1989.
Ortodoksinen Kalenteri 1999, Ortodoksisen kirjalisuuden julkaisuneuvosto, Helsinki 1998. (The Orthodox Calendar, in Finnish.)
Robbers, Gerhard, ed., State and Church in the European Union, Nomos Verlag, Baden-Baden 1996. (Robbers 1996a.) (In German as Staat und Kirche in der Europäischen Union, Baden-Baden 1995.)
Robbers, Gerhard, State and Church in the European Union, 323–334 in Robbers 1996a. (Robbers 1996b.)
Seppo, Juha, The Freedom of Religion and Conscience in Finland. Journal of Church and State, vol. 41, 1999, 847–872.
Teece, David, Economies of Scope and the Scope of the Enterprise, Journal of Economic Behavior and Organization, vol. 1, 1980, 223–247.
Tuohimäki, Juha, Yksittäisistä tavoitteista strategiseen suunnitteluun, in Kurronen, Erkki and Toiviainen, Saku, ed., Seurakunnan luottamushenkilön perustieto, 132-144, Kirjapaja, Helsinki 1998. (From Separate Objectives to Strategic Planning, in Basic Information for an Elected Representative in a Parish, in Finnish.)
Vilenius, Eila, Kirkolliset toimitukset palveluna, Kirkon tutkimuskeskus A 71, Tampere 1997. (Church Ceremonies as Service, in Finnish.)
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2000 Springer Fachmedien Wiesbaden
About this chapter
Cite this chapter
Ahonen, P., Meklin, P. (2000). New Public Financial Management in Church Parishes: Municipalities as a Model in Finland. In: Budäus, D., Küpper, W., Streitferdt, L. (eds) Neues öffentliches Rechnungswesen. Gabler Verlag, Wiesbaden. https://doi.org/10.1007/978-3-663-05866-3_8
Download citation
DOI: https://doi.org/10.1007/978-3-663-05866-3_8
Publisher Name: Gabler Verlag, Wiesbaden
Print ISBN: 978-3-663-05867-0
Online ISBN: 978-3-663-05866-3
eBook Packages: Springer Book Archive