Gestão financeira em igrejas de pequeno porte: um estudo de caso em uma congregação evangélica em Parintins-AM

Abstract

This study investigated financial management in small evangelical churches in the municipality of Parintins-AM, with a focus on the role of the treasury. It is an applied research project with a qualitative approach and exploratory character, developed through a case study in a local congregation. The specific objectives included analyzing financial control processes, evaluating the role of the treasury in administrative activities, and verifying transparency and accountability practices toward church members. The theoretical foundation was based on authors such as Hiruma and Gaby (2021), who discuss financial management in ecclesiastical contexts, and Souza (2021), who reflects on Christian leadership inspired by the model of Jesus. Biblical principles were also used as ethical and spiritual references. The results indicate that, despite structural limitations and informal procedures, the church performs monthly financial control, maintains manual records, and presents quarterly reports. Management is characterized by collaboration among the pastor, treasurer, and department leaders, although challenges such as limited resources and the absence of formal strategies persist. This study contributes to the academic debate on administration in small religious institutions and suggests the use of digital tools to enhance transparency and financial efficiency.