Archive:: International Journal of Business and Economics Research:: Science Publishing Group

Volume 14, Issue 3, June 2025

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

DOI: 10.11648/j.ijber.20251403.11

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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

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Research Article
The Impact of COVID-19 on Small and Medium-Sized Enterprises in Nigeria

Odenigbo Paul Nwangbo^*, Li Qigeng, Sackey Naa Adjeley, Nnadi Kelechi John

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 pa... Show More

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