That's not the same ,each church has various styles1Cor 12:28 And God hath set some in the church, first apostles, secondarily prophets, thirdly teachers, after that miracles, then gifts of healings, helps, governments, diversities of tongues.
Governments are usually the board of directors that maintain the overall functions of the church according to how God wants certain things maintained according to His word. At least that is how it worked when I was on the board of directors in the last Church I went to.
A board of elders. Board of directors implies a business .