- 107 -
concludes her book with the words "I would end with a dual plea - for
better church accounting and for simplicity. It ought to be possible
to be guided by the highest accounting principles and yet be practical
rather than academic".)
Beyond allocation of diocesan share a number of management
techniques have been shown to merit further consideration: in
particular capital investment appraisal (specifically in relation to
church renewal); some form of management information system; market
appraisal and market development (although preferably under another
title - possibly 'mission'); and motivation theory (this with
particular reference to giving).
