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Practice of religious rites and accounting standards compliance overcome the decoupling of transparency in religious non-governmental Organizations

Authors: HOUETOHOSSOU Sêgbêzoun Thomas.; WADE Mouhamed El Bachir.; NDOUME ESSINGONE Hervé.;

Practice of religious rites and accounting standards compliance overcome the decoupling of transparency in religious non-governmental Organizations

Abstract

The purpose of this paper is to show that decoupling can be overcome by relying on religious rites such as prayer and legal norms such as certification. We have had interactions with several actors working in religious non-governmental Organizations (RNGO) and in the structure that oversees the actions of RNGOs. These interactions were made with seventy-five people involved in RNGOs in Burkina Faso and with six people involved in the sector's regulatory structure of NGOs, associations and foundations. The results of our study show that the practice of prayer and the certification of financial statements are necessary mechanisms to overcome decoupling in RNGOs. The practice of religious rites contributes to the transformation of the individual, making him more able to respect religious and legal rules according to the degree of receptivity of the individual.

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selected citations
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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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