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Gestion comptable et financière d’une paroisse : analyse des pratiques et enjeux de gouvernance dans le Diocèse de Butembo-Beni

Author

Listed:
  • Florent Kambasu Kasula

    (Université catholique du Graben [Butembo, Congo-Kinshasa])

  • Martin Kambale Vuligho

    (Université catholique du Graben [Butembo, Congo-Kinshasa])

  • Jean-Bosco Kakule Matumo

    (Université catholique du Graben [Butembo, Congo-Kinshasa])

Abstract

La gestion comptable et financière figure parmi les signes de gouvernance et de transparence dans les organisations à but non lucratif, notamment les paroisses. Partant d'un échantillon de 42 paroisses du Diocèse de Butembo-Beni, cet article analyse les pratiques de gestion comptable et financière en s'intéressant à la planification budgétaire, à la tenue de la comptabilité, au contrôle des opérations et aux mécanismes d'autofinancement. Les résultats obtenus montrent que la gestion pivote autour du curé. Malgré leur usage partiel et irrégulier des outils comptables, plusieurs paroisses sont dans une dynamique croissante de mise en oeuvre des activités économiques d'autofinancement. Ainsi, face aux insuffisances persistantes dans la planification et l'élaboration des budgets, dans la séparation des fonctions et le contrôle interne, l'article conclue sur un besoin de renforcement des capacités en gestion financière et recommande l'institutionnalisation des principes de bonne gouvernance de gestion.

Suggested Citation

  • Florent Kambasu Kasula & Martin Kambale Vuligho & Jean-Bosco Kakule Matumo, 2025. "Gestion comptable et financière d’une paroisse : analyse des pratiques et enjeux de gouvernance dans le Diocèse de Butembo-Beni," Post-Print hal-05463375, HAL.
    • Handle: RePEc:hal:journl:hal-05463375
    DOI: 10.57988/crig-2149
    Note: View the original document on HAL open archive server: https://hal.science/hal-05463375v1
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    References listed on IDEAS

    as
    1. Bernard Colasse, 2012. "Les fondements de la comptabilité (nouvelle édition)," Post-Print halshs-00670110, HAL.
    2. Sébastien Rocher, 2008. "Implantation et rôle d'un outil de gestion comptable," Revue française de gestion, Lavoisier, vol. 0(10), pages 77-89.
    3. repec:dau:papers:123456789/8716 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

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