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.
| Published in | International Journal of Business and Economics Research (Volume 14, Issue 3) |
| DOI | 10.11648/j.ijber.20251403.11 |
| Page(s) | 68-82 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2025. Published by Science Publishing Group |
Tanzania, Local Churches, Financial Reporting, Church Planting Stages
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APA Style
Jokakuu, M., Chalu, H. (2025). The Relationship Between Church Planting Stages and Financial Reporting: An Analysis of Selected Tanzanian Christian-Faith-Based Denominations. International Journal of Business and Economics Research, 14(3), 68-82. https://doi.org/10.11648/j.ijber.20251403.11
ACS Style
Jokakuu, M.; Chalu, H. The Relationship Between Church Planting Stages and Financial Reporting: An Analysis of Selected Tanzanian Christian-Faith-Based Denominations. Int. J. Bus. Econ. Res. 2025, 14(3), 68-82. doi: 10.11648/j.ijber.20251403.11
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Download@article{10.11648/j.ijber.20251403.11,
author = {Mbonde Jokakuu and Henry Chalu},
title = {The Relationship Between Church Planting Stages and Financial Reporting: An Analysis of Selected Tanzanian Christian-Faith-Based Denominations
},
journal = {International Journal of Business and Economics Research},
volume = {14},
number = {3},
pages = {68-82},
doi = {10.11648/j.ijber.20251403.11},
url = {https://doi.org/10.11648/j.ijber.20251403.11},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijber.20251403.11},
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.
},
year = {2025}
}
TY - JOUR T1 - The Relationship Between Church Planting Stages and Financial Reporting: An Analysis of Selected Tanzanian Christian-Faith-Based Denominations AU - Mbonde Jokakuu AU - Henry Chalu Y1 - 2025/05/19 PY - 2025 N1 - https://doi.org/10.11648/j.ijber.20251403.11 DO - 10.11648/j.ijber.20251403.11 T2 - International Journal of Business and Economics Research JF - International Journal of Business and Economics Research JO - International Journal of Business and Economics Research SP - 68 EP - 82 PB - Science Publishing Group SN - 2328-756X UR - https://doi.org/10.11648/j.ijber.20251403.11 AB - 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. VL - 14 IS - 3 ER -
Department of Accounting and Finance, College of Business and Economics, University of Dodoma, Dodoma, Tanzania
Department of Accounting, University of Dar es salaam Business School, Dar es salaam, Tanzania
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