Elementi prudenziali di vigilanza canonica sulla gestione degli Enti religiosi

The disciplinary control on the management of Canonical Bodies is a complex and problematic activity, that cannot be limited to accounting. Actually, the most relevant economic damages to these Bodies are not caused by accounting mistakes, but by unfaithful managers, seeking and obtaining personal a...

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Bibliographic Details
Published in:Monitor ecclesiasticus
Main Author: Gherri, Paolo 1964- (Author)
Format: Print Article
Language:Italian
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Published: Monitor Ecclesiasticus [2017]
In: Monitor ecclesiasticus
IxTheo Classification:SA Church law; state-church law
SB Catholic Church law
Further subjects:B Debt
B Deviance
Description
Summary:The disciplinary control on the management of Canonical Bodies is a complex and problematic activity, that cannot be limited to accounting. Actually, the most relevant economic damages to these Bodies are not caused by accounting mistakes, but by unfaithful managers, seeking and obtaining personal advantages. A technically perfect and certified accounting still cannot make malversations and misconducts of the managers come to light. Managers, Directors and Bursars of Canonical Bodies perform very different activities, that have to remain substan­tially and formally separate and subject to different forms of policing and control. Canonical control on economical and patrimonial activities is an actual problem, and it is not correct to deal with it just in a technical way (as even Monitoring Bodies often do, acrually).
ISSN:0026-976X
Contains:Enthalten in: Monitor ecclesiasticus