Español Perception of Treasury Management in The Confessional Churches of the Puno Region, Peru

Authors

DOI:

https://doi.org/10.35997/unaciencia.v18i34.828

Keywords:

Tithe, management, church, offering, treasury

Abstract

Treasury management is vital in any organization, whether private or public, as it determines the financial budget needed to cover the expenses required by an institution. This research aims to analyze the perception of treasury management in confessional churches in the Puno Region in 2023. The research methodology is qualitative and phenomenological, focusing on the experiences of treasurers from various churches that are part of the Lake Titicaca Mission of the Seventh-day Adventist Church. The non-probabilistic sample consisted of 31 church treasurers, and the data collection instrument was the interview guide. The results indicate that standardized procedures for receiving and counting tithes and offerings, along with the rigorous use of accounting systems such as the Adventist Church Management System (ACMS), ensure accuracy and transparency. There are challenges such as the use of manual records; in several rural areas there is no internet connection, making real-time information difficult. The custody of funds is strengthened through bank deposits, as well as internal audits, although they express concern about the frequency of controls. The implementation of the use of technological tools does not apply to all churches, especially in rural areas. Recommendations include more effective communication about the distribution of funds, improving internal controls, technical support and training.

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Author Biographies

  • Yuly Katherine Quispe Tilca , Peruvian Union University

    Yuly Katherine Quispe Tilca, Bachelor in Accounting and Tax Management, has distinguished her professional career as a regional analyst in the treasury area of churches in the Peruvian Mission of Lake Titicaca. She currently works as an accounting assistant at the company Consultora Aguilar Sociedad Anónima Cerrada. Her expertise lies in the accounting, tax, and labor sectors. Her recent research focuses on Perception of Treasury in Confessional Churches in the Puno Region, 2023, under ORCID code https://orcid.org/0009-0008-2405-6267, demonstrating her commitment to research and the writing of scientific articles.

  • Benito Velásquez Camala , Peruvian Union University

    Benito Velasque Camala, bachiller en contabilidad y Gestión tributaria, actualmente trabajador en el área de Gestión del Talento Humano de la Misión Peruana del Lago Titicaca y la Asociación Educativa Adventista de Puno, así mismo como cajero regional, asistente Gestión del Talento Humano. Especialista en el cumplimiento de las leyes contables, tributarios y laborales, se redacta esta investigación sobre la Percepción de tesorería en las iglesias confesionales de la Región Puno, respaldado por ORCID https://orcid.org/0009-0004-9819-222X.

  • Nelly Rosario Moreno-Leyva, Peruvian Union University

    Nelly Rosario Moreno-Leyva, Certified Public Accountant with a master’s degree in Research and University Teaching and a RENACYT researcher (Code P0133892), serves as a Junior Research Professor at Universidad Peruana Unión. She is recognized for her solid expertise in accounting, finance, and taxation. With a focus on high-impact social and economic topics, her research spans from financial management in vulnerable sectors to competency analysis in accounting, supported by her ORCID 0000-0002-6014-9910. Her recent publications include studies such as: Relationship between the biochemical and anthropometric profile and healthy lifestyle of the staff of a private university; Revisiting Louis Fry’s spiritual leadership model in confessional school teachers using SEM; Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers; Competency analysis based on accounting career anchors using clustering techniques, among others. These works reflect her commitment to advancing knowledge within the Latin American context.

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Published

2025-06-21

Issue

Vol. 18 No. 34 (2025): UNACIENCIA

Section

Research article

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How to Cite

Español Perception of Treasury Management in The Confessional Churches of the Puno Region, Peru . (2025). Unaciencia, Revista De Estudios E Investigaciones, 18(34), 50-73. https://doi.org/10.35997/unaciencia.v18i34.828