The systematic engagement with the future is becoming a central factor for securing the existence of ecclesiastical legal entities. This work outlines the developmental direction of strategic management and clarifies that the governance of ecclesiastical legal entities can be aligned with a new paradigm through targeted reform efforts, which is committed to ensuring the future viability and action capacity of the Church. At the center are proposals for a more effective cost and resource management adapted to the conditions of church administrations. The presented design concept of corporate accounting and accountability in the dioceses of the Catholic Church in Germany meets the requirements of church law and ensures external transparency.