There has been a significant volume of scholarly work conducted
recently within the accounting literature on the role of money,
investment and accounting within religious organizations. However,
scant attention has been paid to modern Pentecostal understandings
of money, investment and accounting. In this book we study the
major money-related doctrines of American husband-and-wife
televangelist Faith Teachers Kenneth and Gloria Copeland. We find
the unique Copeland interpretation of "Treasures in Heaven"
(Matthew 6:20) to be a complete inversion of the traditional or
Anglican theological interpretation. While the traditional
interpretation is that this verse refers to future rewards
available after death, the Copelands argue that it refers to
rewards existing now in the heavenly places in what they refer to
as the believer's "heavenly bank account." The Copelands also
believe in a literal "hundredfold return" on monetary and other
gifts made "for the gospel's sake" (Mark 10:29-30).
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