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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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