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Resumen de las principales políticas contables

In document GRUPO CARSO, S. A. B. DE C. V. (página 115-119)

Notas a los estados financieros consolidados Por los años que terminaron el 31 de diciembre de 2010 y 2009

3. Resumen de las principales políticas contables

Introduction

AG USA is a conservative, evangelical, Pentecostal, Christian denomination in America. The impending leadership succession will eventually catalyze the generational cohort known as “Millennials” to positions of power and the hegemony of current, non-Millennial leadership will either end or vicariously continue. How AG USA Millennials think and feel about the current state and trajectory of their movement, contemporary issues within both their religious and secular cohorts, and the impact of their thinking on their belief system will shape both the future of AG USA and the response of current leaders who desire intentionality behind the succession. The change within American religion is remarkable, unmistakable, and still being understood. The purpose of this chapter is to define terminologies used in this study and provide reviews of literature, per the research question, relevant to the Assemblies of God USA, namely; the current sociological narrative of American religion, American Millennial sociological generalities and spirituality, and aspects surrounding emerging leadership theory and trends within the Millennial psychography, to frame a holistic understanding of the psychographic variables which shape how AG USA Millennials believe and how this will impact leadership succession.

The section “Terminologies and Definitions” establishes coherence between the terms framing the research question and clarifies the scope of the literature review with these terms. The “Assemblies of God USA” section highlights key attributes of the movement’s:1) historical development; 2) religious belief system; 3) adaptability to emerging contemporary issues

within that development; 4) ability to create a new understandings of agency, autonomy, the transcendent and the social within the forces of early twentieth century American religion; and, 5) scholarship on contemporary trends within AG USA and Pentecostalism. It is of particular interest in this literature review to observe any potentialities of consonance or dissonance between AG USA Millennials and their religious cohort, emerging from both the literature and mixed-methods research, to inform what potential impact the psychographics may have on the movement’s strategic agenda for change and leadership succession.

The “Current Sociological Narrative of American Religion” section describes current trends and scholarly insights within this space and

specificities related to key terms such as “spiritual but not religious.” This is relevant to this study as the state of contemporary American religion can shape AG USA Millennial psychography, and inform the strategic agenda for leadership succession, based on the homogeneity or heterogeneity of the AG USA movement. The section “American Millennial Secular Cohort

Generalities” seeks to capture the current and primary psychographic of this generational cohort. The key findings from these two sections of literature will eventually reveal similarities and differences between AG USA Millennials, once the mixed-methods findings are revealed, and their secular cohort, and nuance my observations of any potential coherence and/or confusion of AG USA Millennials. The “Leadership and Change” section reviews some current and emerging trends associated with leadership succession and the necessary negotiations within this sphere, between leaders and followers, to manage change. Particularly, because of the religious belief system of AG USA and

topic of succession, the specific areas of focus were transactional, transformational, spiritual, and adaptive leadership theories.

Terminologies and Definitions

There is a plethora of definitions surrounding key terms embedded within the literature of the topics researched. This section provides precision to the terms referred to in this study and rationalizes the synergistic nature of the topics of the literature review to the research question. For review, the research question is: What psychographic variables shape the belief system

of the AG USA Millennial Christian leaders and what is its impact on leadership?

Psychographic Variables

Demographics play a key role in research. Factors such as globalization and urbanization may nuance the way Millennials (the first globalized

generational cohort) think and feel. In essence, there are ways of seeing the world relative to an age group that transcend demography. Variance exists within market segmentations, within both homogenous and heterogeneous groups, to capture the essence or key attributes within a group. Typically, geographic and demographic representation forms the objective market subsets for characteristic analysis. Psychographics are an alternative approach to profiles one’s activities, interests, and opinions beyond typical market segmentation (Shiffman & Kanuk, 2012) and represent the core of one’s inner- self (Hansen & Paul, 2015). Psychographic variables, then, are an attempt to capture the ethos of AG USA Millennials, beyond their geography and

demography, in an effort to profile them as a market segment apart from their secular and religious cohorts. This psychographic segmentation of AG USA Millennials is appropriate when considering variables associated with

leadership succession, which often includes sharing the essence of an organization in a communicable way (in this regard, a generational cohort) that is adopted.

Belief System

AG USA’s normative theology is comprised of the Sixteen Fundamental

Truths which are:

1. The scriptures inspired. 2. The one true god.

3. The deity of the Lord Jesus Christ. 4. The fall of man.

5. The salvation of man.

6. The ordinances of the church. 7. The baptism in the Holy Ghost.

8. The evidence of the baptism in the Holy Ghost. 9. Sanctification.

10. The church and its mission. 11. The ministry.

12. Divine healing. 13. The blessed hope.

14. The millennial reign of Christ. 15. The final judgment.

16. The new heavens and the new earth.

Adherence to, and alignment with, these theological beliefs is a prerequisite for being a credentialed minister within the movement. As a voluntary cooperative fellowship, meaning AG USA is not only a fellowship of churches but also one of ministers, there is flexibility within AG USA for each

minister to contextualize and adapt, within operant theologies, to their culture within, for example, the juxtaposition of emerging contemporary issues and orthodox beliefs. It was assumed in this study that each participant holds to the Sixteen Fundamental Truths of AG USA and that, the belief system of AG USA’s Millennials pertinent to this study, is comprised of their psychographic nuancing of how these fundamental beliefs play out in contemporary culture.

Cohort

Although the term “cohort” is not used in the research question, a bit of clarity is needed before terms are further defined, as it is used to describe various people groups in the research. Cohort is defined8 as “a group of people banded together or treated as a group.” Cohort is a descriptive term used in this thesis to describe a grouping of people, their positionality in relation to more than one variable (such as age, religious affiliation, etc.), and the space they inhabit, at times sociologically clustered by age and at other times religiously in relation to the internal or external locality of the group.

AG USA

The General Council of the Assemblies of God USA, a Christian, Protestant, Evangelical, Pentecostal denomination comprised of

approximately 13,000 churches, is headquartered in Springfield, Missouri. It is part of the World Assemblies of God Fellowship, a global community of like- minded churches, ministers, fellowships, and general councils, which adhere to the Sixteen Fundamental Truths but are sovereign, national churches in their own right. AG USA was the topic of this study and the source from which the qualitative and quantitative research participants were drawn and

confirmed. AG USA is the religious cohort the AG USA Millennials belong to in this study.

Millennial

The term used for the generational cohort following Generation X is

Millennial and this refers to the secular cohort in this study. AG USA

Millennials are part of the secular cohort because of their age but not all Millennials are part of the religious cohort known as AG USA. Sociologists in the literature do not agree on a precise beginning for this cohort (Strauss & Howe, 2000, 2006; Carlson, 2008; Howe, 2018). Demographers Strauss & Howe (2000, 2006), broadly credited with the term “Millennials,” define the cohort as those born between 1982-2004. Carlson (2008) uses 1983-2001. The Pew Research Center uses 1981-1996.9 Hershatter and Epstein (2010) use 1980-2000 as the boundary of time the Millennials were born in. For this reason, those between the ages of 18-34 at the time of the quantitative and qualitative research, in congruence with AG USA’s office of statistics and the literature, are considered Millennials.

Christian

AG USA is a Christian denomination and does not presume to be the only authentic strand of Christianity. The term Christian is included in the research question, not in response to their being known non-Christian ministers in the movement, but as a disclaimer for the religious orientation behind the object of and participants within this study.

Leaders

The leaders who participated in this research study were verified to hold AG USA ministerial credentials. Additional research is necessary to understand the psychography and belief system of members and adherents in AG USA churches who do not hold ministerial credentials and did not

participate in this study.

Impact on Leadership

Impact will be measured by: 1) displayed coherence and confusion between AG USA Millennials and their secular cohort; and, 2) consonance and dissonance between AG USA Millennials and their religious cohort. These two data sets will inform a strategic road map and interpretive analysis for

recommendations to the inter-generational dialogue with AG USA to close the epistemological gap and negotiate change accordingly.

Assemblies of God USA

The unique belief system and historical development of the AG USA religious cohort nuances my understanding of the research. In this section, I will provide a synopsis of the Azusa Street Revival and how this religious phenomenon shaped the movement’s beginning and trajectory. Scholars suggest that the first five to ten years after the Azusa Street Revival (Azusa) encompass the essence of AG USA (Hollenwegger, 1986, 1992; Blumhofer, 1989; McGee, 1986). Following the Azusa narrative, I will discuss how the landscape of early twentieth century American religion informed the historical development of AG USA’s religious traditions, symbols, beliefs, and structure. Lastly, in this section, I will juxtapose Azusa and early twentieth century American religion with contemporary scholarship on Pentecostalism, as an

interpretive analysis for the quantitative and qualitative research analyzed later in the thesis.

Historical Development and the Azusa Street Revival

In April 1906, Los Angeles, California began emerging as the epicenter of a religious phenomenon which became known as the Azusa Street Revival, named after the Apostolic Faith Mission (formerly Stevens African Methodist Episcopal Church), which had been converted to a livery stable and tenement house, at 312 Azusa Street. Though several leaders were present, Rev. William Seymour (Seymour), emerged as a prominent voice and is typically symbiotic with Azusa (Bartelman, 1924; McGee, 1959; Rodgers, 2014).

Azusa was a convergence, and not the primary catalyst, for most modern Pentecostal movements, including AG USA. “Pentecostalism in most of its forms has existed throughout Christian history in both Eastern and Western churches” (Burgess, 2002, 1227).10 Anderson (2013) says the Azusa Street revival is not solely responsible for Pentecostalism’s growth. He addresses the polycentric origin of Pentecostalism and cites nineteenth century examples where similar phenomenon occurred. Azusa, however, captured a unique segment of early twentieth century American Christianity, what McGee calls, “radical evangelicals” (2010, 90). Rodgers refers to “many streams of evangelicalism” (2014, 4-15) and the roots of the Holiness

movement (Rodgers, 2010) converging at Azusa. The exiles from the Holiness and Evangelical traditions were very “uncomfortable with the gap between Scripture and what they saw in their own lives” (Rodgers, 2010, 3). The phenomenon of Azusa was a coalescence of many things occurring in

10 For a more complete list of Pentecostal and charismatic activity in Church history, see the Pentecostal and Charismatic timeline in S. Burgess, The New International Dictionary, pp. 1227-1234.

American religion (Clifton, 2005; Hutchinson, 2003) which will be discussed in the next section entitled “Historical Development and Early Twentieth Century American Religion.” Azusa simply elevated what was going on in various parts of the American religious landscape (Rodgers, 2014).

Mainline Christian denominations were a reservoir for pioneers associated with emerging Pentecostalism as it provided a common worldview and set of assumptions, not around a religious tradition per se, but a

transcendent, subjective, religious experience. This was recognized by the early founders of the AG USA (Lawrence, 1916; Ness, 1940; Rodgers, 2014) and seemed to shape a unique adaptability and tolerance at the movement’s beginning for inclusivity within orthodoxy. Subsequently, the mainline denominations which experienced an exodus to Pentecostalism in the early twentieth century would one day receive them back during the Charismatic Renewal.11

Unification and the Transcendent Religious Experience

The congealing force at Azusa, a transformative and transcendent personal religious experience subjective to and aside from personal salvific regeneration, became the doctrinal belief known as the baptism in the Holy Spirit (Blumhofer, 1989; McGee, 1959; Brumback, 1961). This religious belief seemed to address the most basic spiritual longing (Rodgers, 2014) of Azusa participants which was increased personal religious devotion (Hollenweger, 1988; Blumhofer, 1986). Many early Pentecostals, during the first ten years after Azusa, believed spirit baptism occurred after a Christian was completely sanctified or religiously devoted internally and externally (Blumhofer, 1986;

11 James K.A. Smith in Thinking in Tongues states “In the 1960’s and 1970’s, Pentecostal like phenomenon and experiences began to be seen in more mainline denominations and traditional churches. This was identified as the ‘charismatic renewal’ and signaled a spillover of Pentecostal spirituality into traditional communions” (p. xvi).

Chan, 2000). Seymour taught that tongues speech was the Bible evidence for this experience. He was not the first to believe so. Prior to Azusa there were instances of tongues speech (Rodgers, 2014; Burgess, 2002).

Charles Fox Parham’s Bethel Bible College experienced the phenomenon of tongues speech in Topeka, Kansas, on January 1, 1901. Balmer (2010) says nothing “reshaped the internal dimensions of

evangelicalism in the twentieth century more” than this (p. 45). Seymour heard Parham lecture in Houston prior to Azusa. Due to Seymour’s emergence as a leader at Azusa, his beliefs became prominent and formative within Pentecostalism and the connection between the experience and the purpose was taught by Seymour and others (McGee, 1989, 2010; Wilson, 1997;

Blumhofer, 1989). The purpose was power for religious devotion (Kerr, 1925; Rodgers, 2010). This religious experience created commonality for what would become an identifiable movement (Rodgers, 2014). Fundamental religious beliefs and consecration (Rodgers, 2010; Kerr, 1925) motivated Azusa attendees to pursue the experience and, once personalized, resulted in global evangelism (McGee, 2010; Blumhofer, 1989; Rodgers, 2011, 2014). Missions work became synonymous with Pentecostalism, from a posture of religious devotion, and became the primary internal motivation to experience this supernaturalistic phenomenon.12

Missions and Tongues Speech

The organized missionary movements permeating the global religious landscape immediately preceding Azusa were deeply intertwined with “the

12 What is the most important thing for the Assemblies of God to remember? Founding Chairman E. N. Bell, in a December 1914 article titled “General Council Purposes,” declared that “our first aim and supreme prayer” is to focus on the spiritual life. “Let us keep to the front,” he wrote, “deep spirituality in our souls and the power and anointing of God on our ministry.”

history of Euro-American colonialism. Motivated by technological, scientific, and other Enlightenment advances, missionaries often sought conversion not only to Christ but also to Western culture” (Yong, 2014, 2). Seymour and the other leaders at Azusa seemed to find a coalescence of religious narrative, experience, and purpose, that collectively catapulted proselytism and created the collectivity the Pentecostals began to seek new language to capture the essence of their experience.13 This drew mainline Christians into a deeper sense and hunger for consecration to Christ, and not simply Christianity, resulting in a new religious community, forming around a new social imaginary emerging from a common religious experience (Rodgers, 2014; Bell, 1914).14

The phenomenon of tongues speech, the leaders of Azusa believed, initially had a missio-linguistic purpose. Xenolalia refers to the putative paranormal phenomenon of speaking in an earthly language acquired by unnatural means (McGee, 1989; 2010; Wilson, 1997; Blumhofer, 1989). Pentecostals claimed tongues speech was a sign that other-worldly power had been given to an individual for missions work as the linguistic barrier was now broken (Macchia, 2006). There was an empowerment to cross boundaries and generate inclusivity (Seymour, 1906; Macchia, 2006; Menzies, 1971). Some incidences of tongues speech were confirmed to be xenolalia (McGee, 1989; 2010; Wilson, 1997; Blumhofer, 1989). McGee (2010) points to unresolved tensions surrounding the formation and understanding of the new religious

13 As Christianity becomes increasingly non-Western, it will be important for Christian leaders to differentiate the Christ of culture from the Christ in culture (Jenkins, 2002; Sanneh, 2008).

14 Ironically, as noted by Simon Chan in Emerging Pentecostal Theology, it appears as if many Pentecostals are afraid that identifying with the mainstream will cause doctrinal distinctives to be lost (see his introduction and most notably chapter two).

belief surrounding the experience that began to polarize15 and create sectarianism within the embryonic movement. Evidence against the dogmatism of the missio-linguistic claim, being overwhelming, caused Azusa leaders to revise their religious beliefs (Faupel, 1996; Murray, 1998).

Glossolalia refers to tongues-speech, or a spontaneous and extemporaneous

speaking in a previously unknown language (Macchia, 1992; Dempster, 1998), and the missio-linguistic purpose of tongues was no longer as dogmatic, and other purposes were identified with tongues speech; primarily, the purpose for global evangelism.

Glossolalia became a religious symbol that supernaturalistic power was

received for global evangelism (Blumhofer, 1989; McGee, 2010) and, with the eschatology (or study of apocalyptic or the end of history) of the Pentecostals, seemed to codify what would become a substantial global movement

eventually in need of organization.16 Religious devotion was strong for these Pentecostals resulting in the discovery of a sort of spirituality within vocation and community (Rodgers, 2014; Synan, 2001). The religious belief

(eschatological) that apocalyptic events were immanent and hastened by global evangelism served as strong internal motivation for religious devotion

15 Some of the primary polarities include: (McGee, 2010:140ff.): 1) The leaders at Azusa resisted organization, but organized under a national executive presbytery which also served as the missionary presbytery; 2) They felt they were a movement and not a denomination, yet to retain their evangelical identity they condemned the Oneness doctrine and adopted a Statement of Fundamental truths; 3) They believed passionately in the soon return of Christ, (in fact 1918 was widely seen as the year Jesus would return), yet in 1919 they formed a Foreign Mission department to handle communication and the 90,000 dollars that passed through to missionaries, and in 1920 joined the FMCA to help with missionaries traveling and living overseas; 4)They believed in miracles and the radical strategy of signs and wonders, yet their letters show great suffering and challenges; 5) They believed in the life of faith and provision from God, yet missionaries admitted that systematic support was better, and many explicitly made their needs known showing a belief in a corporate responsibility to get them to the field; 6) They believed in the specific guidance of the Holy Spirit yet formed as a movement in part because of ineffective practices they observed. They then gave directives from a central committee to their missionary body; 7) The put a priority on preaching the Gospel yet became involved in many charitable pursuits justifying it as the leading of the Spirit.

16 A 1914 article by founding chairman E.N. Bell said “We have no time for strife or contention. The coming of the Lord is at hand.” J Roswell Flower pontificated in Wiser Than Children of Light “Instead of profiting by the any lessons of history, Christendom has allowed itself to be broken up until there are over six hundred different denominations and sects, many of whom are fighting bitterly over contentious doctrines which neither edify nor help souls to find the Christ who died for them.”

and proselytization (Blumhofer, 1989; Brumback, 1961; Wilson, 1997). Blumhofer notes that at 1916 there were some 40 Pentecostal

In document GRUPO CARSO, S. A. B. DE C. V. (página 115-119)

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