How should churches manage the resources entrusted to them? The Bible of Ecclesiastical Accounting and Governance presents the Lima System--an original scientific framework that integrates theological stewardship principles with international accounting standards (FASB ASC 958, IFRS, COSO, OECD) to address the unique financial and governance challenges of religious organizations. Spanning forty-three chapters organized in six parts, the book covers ecclesiastical financial reporting, internal controls, compliance, strategic governance, auditing, forensic analysis, data protection, and conflict resolution. It introduces the Lima System (LS = C + I + M), integrating Compliance, Integrity, and Mission, proposes the Fourth Ecclesiastical Sector as distinct from the traditional three-sector taxonomy, establishes the Applied Faith Sciences as a new interdisciplinary field with forty-five foundational sciences, and defines the Certified Ecclesiastical Accounting Auditor (CEAA) professional qualification. With thirty operational tables and an Official Atlas of Lima System Sciences, this volume serves as both a comprehensive academic reference and a practical guide for pastors, treasurers, auditors, and seminary faculty seeking to bring transparency, accountability, and faithfulness to the administration of ecclesiastical resources.
