Research Article
The Relationship Between Church Planting Stages and Financial Reporting: An Analysis of Selected Tanzanian Christian-Faith-Based Denominations
Mbonde Jokakuu*
,
Henry Chalu
Issue:
Volume 14, Issue 3, June 2025
Pages:
68-82
Received:
1 March 2025
Accepted:
17 March 2025
Published:
19 May 2025
Abstract: The purpose of this study was to investigate how church planting stages such as surveying, preparing, sowing, cultivating, and reaping relate to the financial reporting of Tanzanian local-churches. The study collected information from 374 skilled pastors, evangelists, and accountants in Tanzanian local-churches using a deductive approach. The formulation of hypotheses was grounded in Stewardship Theory. A convenient sample was created using self-administered questionnaires that participants may easily complete. Using the Smart-PLS version 4.0 program, partial least squares (PLS_SEM) regression was used to test hypotheses and assess data for measurements and structural model analyses. Findings from the research indicate that church planting stages negatively relate to the financial reporting of the Tanzanian local-churches in their affiliated denominations. The negative significant relationship indicates that as planting stages increases, the financial reporting tends to decrease. This suggests that as churches focus more on activities related to planting, they may inadvertently neglect proper financial reporting. The article provides advice on how to set an appropriate financial reporting system to enhance financial sustainability during church planting, which will have a corresponding influence to other not-for-profit institutions. Furthermore, it imparts knowledge to Christian denominations regarding the significance of appropriate financial reporting for transparency, accountability, and efficient use of resources.
Abstract: The purpose of this study was to investigate how church planting stages such as surveying, preparing, sowing, cultivating, and reaping relate to the financial reporting of Tanzanian local-churches. The study collected information from 374 skilled pastors, evangelists, and accountants in Tanzanian local-churches using a deductive approach. The formu...
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Research Article
The Impact of COVID-19 on Small and Medium-Sized Enterprises in Nigeria
Issue:
Volume 14, Issue 3, June 2025
Pages:
83-98
Received:
15 April 2025
Accepted:
25 April 2025
Published:
29 May 2025
DOI:
10.11648/j.ijber.20251403.12
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Abstract: This study investigates the impact of the COVID-19 pandemic on small and medium-sized enterprises (SMEs) in Nigeria, with a focus on financial, operational, and policy-related dimensions. As vital contributors to Nigeria’s economy—accounting for 49.5% of GDP and employing over 80% of the private workforce—SMEs were disproportionately affected by pandemic-induced disruptions, including lockdowns, supply chain breakdowns, and declining consumer demand. Drawing on a mixed-methods approach, the research combines survey data from 250 SMEs across Lagos, Abuja, and Port Harcourt with qualitative analysis of policy documents using the Smith Model framework. Findings reveal significant sectoral disparities: while ICT and e-commerce firms recorded a 12% revenue increase due to digital adaptability, traditional sectors such as hospitality and manufacturing suffered losses exceeding 50%. Only 24% of SMEs accessed the Central Bank of Nigeria’s ₦50 billion credit facility, highlighting systemic barriers such as bureaucratic inefficiencies and restrictive eligibility criteria. Digital transformation emerged as a key resilience driver, with firms adopting e-commerce platforms showing a negative correlation with revenue decline (r = –0.45, p < 0.01). Theoretically, the study extends the Smith Model by incorporating “shock responsiveness” to reflect crisis-era policymaking realities. Practically, it offers a roadmap for strengthening SME resilience through policy agility, digital infrastructure investment, and targeted financial inclusion. The research contributes to crisis management discourse in developing economies and underscores the urgency of redesigning support systems that are inclusive, adaptive, and execution-focused.
Abstract: This study investigates the impact of the COVID-19 pandemic on small and medium-sized enterprises (SMEs) in Nigeria, with a focus on financial, operational, and policy-related dimensions. As vital contributors to Nigeria’s economy—accounting for 49.5% of GDP and employing over 80% of the private workforce—SMEs were disproportionately affected by pa...
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