THE DUALITY BETWEEN SIN, GUILT, AND RESPONSIBILITY: AN ANALYSIS OF THEOLOGICAL ETHICS AND ACCOUNTING AND LEGAL ACCOUNTABILITY IN RELIGIOUS INSTITUTIONS

• DOI: https://doi.org/10.22533/at.ed.515721226100615

• Palavras-chave: Sin and guilt in theology; Religious responsibility; Civil liability in religious institutions; Accountability in nonprofit organizations; Accounting transparency in religious entities.

• Keywords: Sin and guilt in theology; Religious responsibility; Civil liability in religious institutions; Accountability in nonprofit organizations; Accounting transparency in religious entities.

• Abstract:

  This study analyzes the duality between sin, guilt, and responsibility, establishing a relationship between theological ethics and legal and accounting accountability in religious institutions. The research is based on the understanding that religious organizations, although grounded in spiritual principles, also perform administrative and financial functions that require compliance with legal and accounting standards. The objective of this study was to investigate whether spiritual responsibility replaces or influences legal and accounting accountability, analyzing the conflicts and points of convergence between these different accountability systems. Methodologically, this is a bibliographic study based on the analysis of books, scholarly articles, legislation, and accounting standards related to theology, law, and accounting as applied to religious entities. The results demonstrated that theological concepts such as sin, guilt, repentance, and forgiveness exert a significant influence on organizational culture and on the way certain religious institutions deal with internal conflicts and administrative failures. However, it was found that spiritual accountability does not eliminate the need for formal mechanisms of control, accountability, transparency, and legal redress. It was also found that inadequate management practices and a lack of accountability can undermine institutional credibility and generate financial, legal, and reputational risks. It is concluded that spiritual responsibility can coexist with legal and accounting accountability, provided it is not used as a justification to evade administrative duties and regulatory obligations imposed on religious organizations.