- 14 -
relatively low and their job is demanding in every sense...they are
satisfied because they get other rewards that substitute for pay and
[this] reduces their perception of what their pay should be". Later he
quotes Penner as reporting a relationship between the nonmonetary out-
comes received and pay satisfaction, and also with the degree of
autonomy on the job, and with relationship with the boss (both points
which emerged similarly from the Consumers Association study).
This theme of levels of clergy remuneration has been treated at
length because it is of such increasing importance (see Figure 1) that
it is the one feature which any financial structure must be capable of
handling. With that in view we may note that whilst presently available
data is insufficient, steps are being taken to remedy that weakness, and
that if sufficiently sensitive methods could be evolved, there might also
be a field here for further academic research.
2.3
Parochial Accounting
2.3.1
The essential foundation
Notwithstanding that it falls beyond the control - in fact to a
large degree even beyond the influence - of diocesan management, the
quality of parochial accounting will determine both the efficacy and
the equitability of any allocation system adopted for the diocesan
share. It is the essential foundation on which any such system must
rest. Indeed the introduction of potential income in 1974 seems to have
been motivated at least partly by dissatisfaction with actual income
being determined by differing parishes in differing ways.
2.3.2
"It passeth all understanding"
The law on parochial accounts is both brief and vague. They are
the responsibility of the Parochial Church Council, which may, but is
not required, to appoint "anyone it chooses"
(B26)
to be a treasurer who
