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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
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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Research Article
The Impact of Age Groups' Attitudes Towards Artificial Intelligence and Data Protection
Michal Kubovics*
Issue:
Volume 14, Issue 3, June 2025
Pages:
99-108
Received:
4 April 2025
Accepted:
7 May 2025
Published:
16 June 2025
DOI:
10.11648/j.ijber.20251403.13
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Abstract: In the context of the rapid development of artificial intelligence and digitalisation, the issue of data protection is becoming increasingly important. The aim of this study was to investigate the relationship between respondents' willingness to provide personal data for educational purposes and their interest in further education in the field of artificial intelligence, with a particular focus on age as a moderating factor. The research sample consisted of 1308 respondents. The collection was conducted using the CAWI method. Chi-square test and binary logistic regression were used for statistical analysis. Age emerged as a significant factor, with older individuals showing lower willingness to provide data and also lower interest in AI. The findings highlight the importance of age group differences in shaping attitudes towards privacy and technological innovation. Greater digitisation and trust in the benefits of AI among younger people lead to more benevolent sharing of personal data. Conversely, older people are more likely to be concerned about the risks of misuse of personal data, which reduces their motivation to engage in innovation. From a practical perspective, the results highlight the need for differentiated marketing strategies and transparent communication about the security and use of personal data. The study provides valuable insights into the factors that influence the adoption of AI in society and contributes to the design of effective policies and programs to promote further education in a dynamic emerging segment.
Abstract: In the context of the rapid development of artificial intelligence and digitalisation, the issue of data protection is becoming increasingly important. The aim of this study was to investigate the relationship between respondents' willingness to provide personal data for educational purposes and their interest in further education in the field of a...
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Research Article
Sustainable Public Procurement as an Instrument for Sustainable Development: An Exploratory Study of Local Government Areas in Low-Income Countries
Issue:
Volume 14, Issue 3, June 2025
Pages:
109-116
Received:
22 September 2024
Accepted:
28 November 2024
Published:
18 June 2025
DOI:
10.11648/j.ijber.20251403.14
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Abstract: Sustainable public procurement is recognised as an essential part of sustainable development, striving to reconcile and account for public expenditures on goods and services across different contracting authorities to achieve public procurement objectives. While the contribution of the sustainable public procurement sector is receiving growing attention in developed societies, the role of sustainable public procurement is quelled in developing communities. Numerous studies have examined the role of public procurement in promoting sustainable development within local government areas in the Western context. Regardless, there is no empirical study of this nature in developing countries. Therefore, this study explores the multifarious mechanisms through which local government authorities in low-income countries, such as Nigeria, employ their public procurement functions to foster sustainable development that encompasses economic, social, and environmental benefits. Design/methodology/approach: The study reviewed policy documents and practitioner documents on public procurement and sustainability available through the Bureau of Public Procurement, which is the designated commission for public procurement in Nigeria. Adopting a qualitative approach, thirteen local government areas were utilised to explore the challenges and opportunities for addressing sustainability imperatives through public procurement. Using semi-structured interviews, this study conducted 24 interviews with public procurement professionals to gain in-depth knowledge of the extent to which sustainability is incorporated into current public procurement practices and how sustainable public procurement can be utilised as an instrument for sustainable development. Findings: This study confirmed some of the challenges reported in the literature. In addition, the study identified contextual factors, including a lack of autonomy, nepotism, the absence of e-procurement, reluctance to change, and the lack of rule of law, that contribute to the challenges of achieving sustainable public procurement in Nigeria.
Abstract: Sustainable public procurement is recognised as an essential part of sustainable development, striving to reconcile and account for public expenditures on goods and services across different contracting authorities to achieve public procurement objectives. While the contribution of the sustainable public procurement sector is receiving growing atte...
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