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...Show More