Christopher Tolliday

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).

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).

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).

This book was written mostly in calendar year 2008 either before the Death Magnetic album had been released or after it was released but before we had heard it. It reflects the anger and betrayal many fans of our generation, who had supported Metallica since Ride the Lightning days or even earlier, felt because of the Napster incident of 2000-2001 and the abysmal St. Anger album of 2003. We don't have this level of anger towards the band anymore. Maybe writing the article (as it was then) was a cathartic process. We admit that it was somewhat enjoyable bashing Lars Ulrich over the head with a weighty copy of Karl Marx's 1,100 page opus Capital Volume 1. Like Marx's Capital, our book was a product of its time. Please enjoy this book because it reflects the real anger towards Metallica which many older fans of the band were feeling in that time between the releases of St. Anger in 2003 and Death Magnetic in 2008.

This book was written mostly in calendar year 2008 either before the Death Magnetic album had been released or after it was released but before we had heard it. It reflects the anger and betrayal many fans of our generation, who had supported Metallica since Ride the Lightning days or even earlier, felt because of the Napster incident of 2000-2001 and the abysmal St. Anger album of 2003. We don't have this level of anger towards the band anymore. Maybe writing the article (as it was then) was a cathartic process. We admit that it was somewhat enjoyable bashing a certain Lars Ulrich over the head with a weighty copy of Karl Marx's 1,100 page opus Capital Volume 1. Like Marx's Capital, our book was a product of its time. Please enjoy this book because it reflects the (sometimes unsaintly) anger towards Metallica which many older fans of the band were feeling in that time between the releases of St. Anger in 2003 and Death Magnetic in 2008.