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PREFACE Early in 1978 the Anglican Diocese of Bradford made an informal approach to the University of Bradford Management Centre seeking assistance with certain aspects of financial management and control. It seemed that the subject might be suitable for an MBA dissertation and a meeting was held between Dr.J.B. Harness representing the Diocese, Dr. R.C. Lucking representing the Management Centre, and the author, a postgraduate MBA student, to consider methods of approach. The management structure of the Diocese was outlined and it emerged that the central problem was the equitable allocation over the 131 constituent parishes of the net balance of diocesan expenditure over diocesan income. Hitherto, this allocation ('the diocesan share') had not been large and therefore not engendered any great difficulty, but due to a number of technical factors, not the least of which was inflation, it was becoming larger and therefore attracting more attention in the parishes. Whereas before a somewhat arbitrary system ('actual income') had been used, it had come to be felt that a revised system should be adopted which would make greater allowance for the variations in nature and ability to pay that exist between the constituent parishes. Accordingly a revised system ('potential income') had been introduced in 1974, but whilst it was certainly an improvement it did not seem to be yielding all the benefits that might be desired, and the question being posed was whether further improvements could be evolved. Since this appeared to be a proposition demanding skills in applied management accounting the project was tentatively accepted and further meetings arranged with the Diocesan Secretary, Mr. D.B. Hennessey. From these meetings emerged fuller details of the extant system and ideas as to how it might be further improved, but when closer inspection was |
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