Developing a Theoretical Model for the System of Church Financing of the Roman Catholic Church in Germany

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Developing a Theoretical Model for the System of Church Financing of the Roman Catholic Church in Germany Believing without contributing? Developing a theoretical model for the system of church financing of the Roman Catholic Church in Germany Christoph Biermeier University of Gloucestershire February 2019 Advanced Postgraduate Diploma, University of Gloucestershire, Cheltenham, UK, 2012 Master of Science, Frankfurt School of Finance & Management, Frankfurt, DE, 2009 Bachelor of Arts (hons), The Open University, Milton Keynes, UK, 2007 Diplom Betriebswirt (BA), Baden-Wuerttemberg Cooperative State University, Karlsruhe, DE, 2007 ◊ Lecturer, Rhine-Waal University of Applied Sciences, Kamp-Lintfort, DE, since 2014 ◊ Related conference attendance and proceedings: Biermeier (forthcoming) An innovative form of church financing: ecclesiastical crowd-funding. Research Paper presented at the 2nd International Festival of Creativity in Church Management (25-27 June 2018) Villanova School of Business | The Center for Church Management | Villanova University, Villanova, PA, USA A thesis submitted to the University of Gloucestershire in accordance with the requirements of the degree of Doctor of Philosophy in the Faculty of Business, Computing and Applied Sciences 2 Abstract This thesis analyses the financing system of the Roman Catholic Church in Germany (RCCiG) from both, a church membership- and financial-viewpoint. The RCCiG invites laymen with expertise in secular aspects of ecclesiastical being to contribute to an ideal system of church financing (Gemeinsame Synode, 1977, p. 213). Additionally, public interest in church financing has increased recently. Uhle (2015, pp. 5-6) explains this based on three recent incidents: (i) the debate on the Staatsleistungen, i.e. payments by the state based on historical titles, (ii) the Causa Limburg, where the Bishop of Limburg created a financial scandal while renovating his residence, and (iii) the modification of the church tax on capital gains. This study is relevant for both, ecclesiastical practice and academic theory. Practically, the problem is that church financing is embedded into an ever-changing environment that is challenged by the powers of secularisation. Hence, the continuation of church disaffiliations implies shrinking church tax revenues, which are the primary source of the income as only church members pay church taxes. This implies uncertainty about the size of the ecclesiastical budget which is necessary to secure pastoral care in 10,280 parishes for 23.6m Catholics and to remunerate 180,000 direct employees of the RCCiG (Deutsche Bischofskonferenz, 2017d, pp. 7-41). Theoretically, a financial analysis of church financing in Germany is missing, and there is an identified gap in the literature. Thereby this hermeneutic systematic research adopts academic and non-academic documents within a non-reactive data gathering method and it abstains from interviews because relevant church representatives are reluctant to engage into empirical inquiries. However, the author’s presentation of a paper based on this thesis at a conference in June 2018 encouraged this approach and revealed the interest in the outcomes of this study. Thus, by using a Husserlian understanding of phenomenological reduction the study covers the legal and socio-economic external environment of, as well as church-internal preconditions for church financing. Thereby, the thesis entails elements from auto- ethnography to facilitate interpretation based on (1) the researcher’s stance to the Church, i.e. being a church member and a former church employee, and (2) the researcher’s academic and professional background, i.e. finance. This position is summarised as an auto-ethnographic hermeneutic systematic investigation. The outcome of this research is a new theoretical model of the financing system of the RCCiG and it systematically captures all church financing instruments and puts them into relationships with ecclesiastical benefits. 3 Author's Declaration I declare that the work in this thesis was carried out in accordance with the regulations of the University of Gloucestershire and is original except where indicated by specific referencein the text. No part of the thesis has been submitted as part of any other academic award. The thesis has not been presented to any other education institution in the United Kingdom or overseas. Any views expressed in the thesis are those of the author and in no way represent those of the University. Signed __._. Date: 18 February 2019 4 Table of Contents Abstract ............................................................................................................................................................. 2 Author’s Declaration ......................................................................................................................................... 3 Table of Contents .............................................................................................................................................. 4 List of Figures ................................................................................................................................................... 7 List of Tables ..................................................................................................................................................... 8 Acronyms and Abbreviations ............................................................................................................................ 9 Frequently used German terms .........................................................................................................................11 Acknowledgements ..........................................................................................................................................13 1 Introduction ..............................................................................................................................................15 1.1 Church financing & a business school thesis ..................................................................................15 1.1.1 Background of the topic .............................................................................................................15 1.1.2 Research goal of this thesis ........................................................................................................18 1.1.3 Church financing in the Western world ......................................................................................20 1.1.4 Church financing in light of church membership, secularisation and the ritual dimensions of religion 24 1.2 Guiding elements of the research design ........................................................................................26 1.2.1 The role of written documentation and literature in this thesis ..................................................26 1.2.2 The conceptual model of this thesis ...........................................................................................28 1.2.3 Gap in the literature and problem statement ...............................................................................30 1.2.4 Originality and expected contribution to knowledge ..................................................................32 1.2.5 Research objectives ....................................................................................................................35 1.3 Structure of the thesis .....................................................................................................................36 2 My role as a researcher .............................................................................................................................38 2.1 Auto-ethnography versus insider research ......................................................................................38 2.1.1 Developing my position .............................................................................................................39 2.1.2 From the ethics of friendship to the ethics of membership .........................................................41 2.2 Multi-voices in my research............................................................................................................43 2.3 Tensions in my research .................................................................................................................48 2.4 Finance and the business school approach ......................................................................................52 2.5 Propositions of financial research on church financing ..................................................................55 2.6 Initial reflections and personal stance .............................................................................................58 2.6.1 Objection as an act of loyalty .....................................................................................................58 2.6.2 Church and Christianity ..............................................................................................................59 3 The methodological logic of the study .....................................................................................................61 3.1 Introduction to the research process ...............................................................................................61 3.2 Philosophy of the study and the question of methods .....................................................................62 3.2.1 The phenomenological research approach of this thesis.............................................................63 3.2.2
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