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...
| Main Author: | |
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| Format: | Print Article |
| Language: | Italian |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
[2017]
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| In: |
Monitor ecclesiasticus
Year: 2017, Volume: 132, Issue: 1, Pages: 219-236 |
| IxTheo Classification: | SA Church law; state-church law SB Catholic Church law |
| Further subjects: | B
Debt
B Deviance |
| 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). |
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| ISSN: | 0026-976X |
| Contains: | Enthalten in: Monitor ecclesiasticus
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