Master of Business Administration (MBA)

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Designing a budgetary control system for the local churches of Kenya Lake Conference for optimum use of funds
(Adventist University of Africa, School of Postgraduate studies, 2017-04) Agalo, Kilion Mingusa
The aim of this study was to design a budgetary control system for the local churches of Kenya Lake Conference to enable them to use the generated cash optimally for the achievement of the mission of the church. The study determined the budgetary process of the local churches in Kenya Lake Conference, the levels of budgetary controls, and the challenges affecting the budgetary control system of the local churches. A systematic probability random sampling method was used to select 255 participants to gather data. Findings indicate that the budgetary process in local churches in Kenya Lake conference begins with the departmental heads and that the church board has the sole responsibility to evaluate and monitor variances. The budgeting process faces different challenges which are addressed through the recommendations and propositions of a budget process and control manual. Based on the findings from the study, there is a need for regular seminars to be held to sensitize all the stake holders in the budget preparation and control in the local churches.
An assessment of internal control systems of selected Seventh - Day Adventist secondary schools in Zimbabwe
(Adventist University of Africa, School of Postgraduate Studies, 2017-05) Sithole, Patience
The purpose of this study was to assess the effectiveness of internal control systems existing in selected Seventh-day Adventist secondary schools in Zimbabwe. The study was necessitated by the desire to have effective internal control systems in the institutions to prevent and reduce the occurrence of wrong practices, mismanagement of resources and accounting errors being experienced in the institutions despite the awareness to all institutions by the Zimbabwe Union Conference on the benefits of effective internal controls. Quantitative cross-sectional and causal study designs were used in collecting data from a sample of four Adventist schools in Zimbabwe selected using the conveniencesampling method due to their proximity and accessibility to the researcher. A sample size of 103 respondents from the schools was selected using the stratified random sampling to ensure representation of all the stakeholder groups targeted in the schools. Data was collected using a researcher-constructed questionnaire and analyzed using descriptive (mean and standard deviation, frequencies and percentages) and inferential statistical (multi regression and correlations) techniques computed using Statistical Package for the Social Sciences (IBM SPSS 20). The findings of the study revealed that internal control systems exist in the Adventist schools but are not effective, thus leaving room for improvement in order to achieve the objectives. The results have also shown that the institutions are performing in the range of average, with fees collection shown as their greatest challenge. Furthermore, the findings revealed that there is a statistically significant positive relationship between internal control components and institution performance with control activities component being a strong predictor of institutional performance. Based on the research findings, the researcher recommends that the school authorities strengthen their internal control components in order to achieve internal control effectiveness and enhance performance. This can be accomplished through the establishment of an effective control environment, establishment of committees responsible for risk assessment and monitoring committees, establishment of a whistle blowing policy, and internal control manuals for continuity in the event of the hiring of new employees. It was also recommended that management improve communication and information through clear lines of communications and regular reporting to stakeholders. To enhance performance, management should strengthen their fees collection policies.
Strategies for financial self-sustainability: the case of Cameroon Union mission
(Adventist University of Africa, School of Postgraduate studies, 2017-05) Bone, Jean Jean
The attainment of financial self-sustainability is the essential goal of any organization, including faith based organizations. The main purpose of this study was to set up strategies for financial self-sustainability of Cameroon Union Mission of the Seventh-day Adventist Church. The study employed a cross-sectional survey research design. The target population comprised executive committee members, financial committee members, church administrators and key church members. The sample was the same with the target population and consisted of two hundred and thirty participants (N=230). Out of the 230 participants, only 160 effectively responded, that to say 87 church workers and 73 key church members. The research instruments were a questionnaire and a self-administered interview guide for key church members. The research findings were analyzed and presented using means and percentages. The analysis of the five last audited financial ratios revealed that the selected organization did not yet attain the level of financial self-sustainability. Findingsrevealed also that some fundamentals documents and policies such as the employees’ manual, the internal control document and the performance appraisal document did not exist in the organization with respectively a mean of 1.21, 1.30, and 1.49, whereas the capitalization policy, the code of conduct and ethics, the audit committee, the procurement committee and the investment policy seldom existed with respectively a mean of 2.36; 2.29; 2.28; 2.08 and 2.03. Respondents revealed also that misuse of church funds, corruption of church leaders, weak tithe promotion programs, lack of trust in church leaders, the unfaithfulness of church members, ineffective oversight responsibilities of the committee, the lack of financial planning, the low income of church members and the dependency spirit were equally major threats to financial self-sustainability. They suggested that to overcome these challenges, pooling funds together, diversification of income stream, appointing trustworthy leaders and staff, appointing qualified treasury staff, emphasis on the stewardship programs and sound financial administration were equally important solutions. Based on the findings, the study recommends some strategies for financial self-sustainability of the Cameroon Union Mission.
The impact of effective budgeting and budgetary control on financial performance in selected Zimbabwe Union Conference entities
(Adventist University of Africa, School of Postgraduate Studies, 2017-06) Malufu, Khanyisani
Resources are scarce and our wants are unlimited. The endless wants and limited resources bring about the need for efficient and effective allocation of resources in a way that brings stability, growth and profitability of an organization. Effective budgeting involves a right budgeting process, a consultative approach, and an adherence to policy regulating the process. However, effective budgeting is not enough. There needs to be an effective budgetary control for entities to have a good financial performance. These two elements, budgeting and budgetary control are inevitable in any type of organization, including the church institutions. The study was aimed at helping administrators in the church institutions budget effectively and effectively use approved budgets as control tools in their organizations so as to improve the organization’s financial performance. Once the relationship between budgeting, budgetary control and financial performance has been established, the study will help the administrators of organisations to take budgeting and budgetary control concepts seriously. They will formulate and/or adopt policies that promote effective budgeting and budgetary controls in all entities for the benefit of all organisations and their sustainable growth while supporting the organization’s mission. The study was a cross-sectional causal study that helped the researcher analyse the effects of budgeting and budgetary control on financial performance of selected Zimbabwe Union Conference entities. The study was done in Zimbabwe using six conferences and it made use of all executive committee members of each of the six entities and all the union officers. Other employees who are either involved in the budgetary process or who make use of these budgets were selected using purposive and census sampling procedures. Data was collected using a 7-point Likert scale questionnaire and analyzed using SPSS version 20 after it was checked for validity and reliability. For the descriptive aspect, the data was used to calculate means and standard deviations. Correlations and regression analysis were used for inferential statistics. There was a statistically significant impact (p< .05) in both effective budgeting and effective budgetary control on financial performance. The researcher concluded that both effective budgeting and effective budgetary control are inevitable in any organization’s financial performance. The researcher recommended that the prevailing budgeting and budgetary control practices be encouraged in the future and the officers be trained in areas of weakness, especially the consultative approach. There also needs to be two-way communication that is maintained throughout the budgeting process and those involved in the budgeting and budgetary control processes be trained in order to increase their expertise. Further research is recommended to explore the area under study together with the other parts of financial management for non-profit faith-based organizations. The same study can be done in other institutions in Zimbabwe, and beyond the region, and the findings can be compared to assess if there are better ways being practiced elsewhere that can be shared and emulated. Other studies that combine both the perceptions and the financial data can be done to enrich the findings.
Factors influencing financial decision-making in Zimbabwe Union Conference institutions
(Adventist University of Africa, School of Postgraduate Studies, 2017-06) Moyo, Makhosiwonke
This paper investigated various elements that affect financial decision-making in church denominational institutions operated by the Zimbabwe Union Conference and the link between financial reporting and financial decision-making. Denominational policy provides guidelines for the financial reporting process, but some entities do not adhere to the policy requirements. The study was a cross-sectional and causal one using a questionnaire that was distributed to all the board members of the five respondent institutions. The questionnaire was used to determine the financial reporting practices and their relationship to financial decision-making in the institutions. For the descriptive data, the method of analysis was frequency and percentages as well as mean and standard deviation. Correlation analysis was used to analyse the relationship between the financial reporting variables and decision making, and a regression analysis was used to assess if any of the variables have an effect on decision-making. Only three of the variables under study have a significant relationship with decision-making, namely: the combination of the financial statements constituting the financial report, the board’s understanding of the financial report and the role of the higher organization. Only the Role of the Higher Organization has a significant effect on financial decision-making. Therefore, I conclude that the higher organisation must be diligent in implementing oversight and requiring compliance with the working policy.
Financial ratios in analyzing and measuring financial performance in selected Seventh-Day Adventist institutions in Zimbabwe
(Adventist University of Africa, School of Postgraduate Studies, 2017-06) Moyo, Passport
Financial ratios are tools for analyzing and interpreting financial statements, these ratios are categorized into five sections if it were a for profit enterprise. In not for-profit institutions, four sections of ratios can be used to analyze financial statements. These are liquidity ratios, solvency ratios, asset turnover ratios, surplus/profitability and equity ratios. The researcher observed that in the Seventh-day Adventist institutions in Zimbabwe only three ratios were used: the two liquidity ratios and self-support ratio which are unique to the church. It is therefore against this background that the researcher investigated the usefulness of the additional ratios in the analysis of the institutions’ financial statements.The study examined the respondents’ perceptions on the usefulness of the additional ratios and also intended to suggest additional ratios that would be considered by the institutions under study in the analysis and interpretation of the financial statements to enhance the effectiveness in determining the financial performance of the selected Seventh-day Adventist institutions in Zimbabwe. The survey research strategy was used to collect data and the research was a cross sectional study which sought to identify ratios which can be used in analyzing and performance measurement of the financial statements. The study utilized both descriptive and inferential statistics to examine the usefulness of adopting additional ratios. Results from the study showed that liquidity ratios, solvency ratios, asset turnover and profitability ratios were equally important for adoption in the Seventh-day Adventist institutions. In addition, there are significant relationships between liquidity, solvency as well as profitability ratios and financial performance measurement. However, only profitability/surplus ratios are significant predictors of financial performance measurement. The study therefore concludes that there is need for the Seventh-day Adventist institutions in Zimbabwe, in particular Zimbabwe Union Conference and its entities to adopt the additional ratios for use in the analysis and interpretation of the financial statements. These additional ratios being proposed include solvency, asset turnover and especially profitability. Besides, in faith-based institutions such as the Seventh-day Adventist institutions in Zimbabwe, surpluses are key to financial sustainability.
The role of internal audit in internal control effectiveness in Rwenzori Field, Uganda
(Adventist University of Africa, School of Postgraduate Studies, 2017-10) Baluku., Yosia
The role of internal audit is to provide independent assurance that an organization’s internal control processes are operating effectively. Organizations have internal controls to promote operational efficiency, ensure accurate, reliable accounting records, safeguard assets, encourage employees to follow company policy, and comply with legal requirements. The Internal Audit Department in Rwenzori Field, Uganda, was created in January 2013, as the result of combined pressure from many stakeholders: a recommendation from the General Conference Auditing Service; the Uganda union mission mandate to every field to have an internal audit department; and the need of pastors for internal audit in their churches to arouse carefulness and responsible stewardship among the local church treasurers. However, there is seemingly doubt of whether the Internal Audit Department is performing its function successfully and meeting expectations. The aim of this study was, therefore,to analyze the role of internal audit in internal control effectiveness of Rwenzori Field. The study was cross-sectional and utilized a causal research design to examine the role of internal audit on internal control effectiveness of Rwenzori Field. The study used descriptive and inferential statistics whereby mean and standard deviation, as well as bivariate correlations and regression analyses were respectively used for analyses of data. Results from the descriptive statistics showed that the internal audit department is effective in ensuring internal controls in Rwenzori Field institutions and churches. The results of correlation revealed significant positive relationships between internal controls and key elements in the internal audit department. Also, multiple regression analysis for institutions revealed that among the three predictors, competence (p < .01, beta = .454) and management support (p < .01, beta = .432) are significant predictors of internal controls. The same is true for the local churches (management support = p < .01, beta = .388; competence = p < .05, beta = .201). These results show that internal audit plays an important role in the Rwenzori Field of Seventh-day Adventists.
An evaluation on the effectiveness of internal audit in South Zimbabwe Conference Churches
(Adventist University of Africa, School of Postgraduate Studies, 2017-11) Ndabezinhle Tatenda Ncube, Ashley
The issue of trust between those charged with running an organization and the stakeholders, both for-profit and not-for-profit, is important. There is a need for the organizations to be reviewed frequently by an independent person so that the stakeholders are given an assurance that what the managers say is happening is really as per their claim. Therefore, there is a need for effective internal audits in any organization. This study evaluated the effectiveness of internal audits so as to help the Conference know the impact that internal audits have on the churches. Since the audit function is performed by the internal auditors, there are attributes which they have to have for internal audits to have an impact. A causal cross-sectional study was conducted by gathering quantitative data through questionnaires administered to selected church board members within South Zimbabwe Conference. The findings indicated that, generally, the internal auditors demonstrated the internal core attributes. Based on the results of the study, we can conclude that the internal audit function demonstrates the internal audit core attributes in South Zimbabwe Conference Churches. Besides, there is a positive relationship between the eight internal core attributes and effective internal audits. Furthermore, internal audit core attributes such as service culture, stakeholder management, risk focus, quality and innovation, and technology are significant predictors of the effectiveness of internal audits in South Zimbabwe Conference Churches. Based on the findings, the researcher recommended that for the internal audit function to be more effective: the internal auditors should display independence when conducting the internal audits; financial prudence should be encouraged by the internal auditors as opposed to cost optimization; adequate appropriate personnel should be used in the auditing department; investment should be made in technology to be used in conducting internal audits; and service culture should be improved.
A performance appraisal tool for Seventh-day Adventist church pastors in Côte d'Ivoire Conference
(Adventist University of Africa, School of Postgraduate studies, 2017-12) Amon, Boa Innocent
The purpose of this study was to create a performance appraisal tool that will allow an efficient performance management of Seventh-day Adventist (SDA) pastors within the conference of Côte d’Ivoire. The basis for such a tool was the standards of performance set by the church policy as well as the level of expectations of the recipients of the pastoral ministry, i.e. church members, and the extent to which the expectations are being met. A questionnaire was administered to that effect. The analysis of the data revealed that the church members felt that the pastors were, in general, meeting their expectations. However, for two critical pastoral functions, there is a big gap between expectations and fulfillment of those expectations: training and visitations. The findings also indicated a need for the performance appraisal tool to be developed using two sections separately. The first section is a behaviorally anchored rating scales, where the various aspects of the pastoral duties are rated. The second section isa report of the outcomes, expressed in numbers, of visitations, training, and evangelism.
Recruitment, selection, and retention of teachers in Seventh-day Adventist Schools in North Cameroon Conference
(Adventist University of Africa, School of Postgraduate Studies, 2017-12) Abiné
Hiring the right people at the right place is important for every organization. Moreover, retaining qualified employees is a daily challenge for managers. The purpose of this study was to develop a program to be utilized by school administrators and other decision-makers to identify and retain qualified Seventh-day Adventist teachers in North Cameroon. The study used a cross-section descriptive research design to address the research questions. The study findings revealed that Adventist primary and secondary schools in the northern part of Cameroon use word of mouth as the main recruitment strategy. Also, teacher benefits, the image of the school, the attitude of administrators are the three most important factors that influence teachers’ decision to remain with their current employers. The study recommends a continuous improvement of the current efforts and strategies to maintain teachers in order to be more attractive. Also, a program for recruitment, selection, and retention of qualified teachers has been proposed.
A strategy to combat financial non-reporting of churches in Malawi Union: a case study of North Malawi Field
(Adventist University of Africa, School of Postgraduate Studies, 2018-01) Moyo, Moffat Braston
This case study was conducted to find strategies to combat financial non-reporting in Malawi Union Conference. The result shows that financial non-reporting is a very serious issue that needs to be combated. The study targeted pastors, elders, church treasurers and Field officers and department directors in North Malawi Field. A sample size of 135 respondents from the selected churches using simple random sampling was to ensure that most churches in the church district are represented. The study used descriptive study design to capture the relevant issues in financial non-reporting of the local churches. The study revealed that a major reason for non-reporting is the fact that the local churches are far from each other. In addition, the distance between office/bank and the churches, the lack of commitment, training, motivation, follow-ups, mentoring, not aware of the dangers of non-reporting, illiteracy, lack of logistics are marginal causes of financial non-reporting in the local churches. Reasons attributed to non-reporting also include the absence of treasurers during the reporting period, low fund collection during the month, infrequent visitation of pastors to the churches and lack of feedback from the Field. Furthermore, the problems of financial non-reporting have resulting implications on the Field. The study revealed that income is not fairly stated, low wage factor and lack of transparency and accountability are the three top consequences of non-reporting. Besides, the three major suggestions to combat non-reporting include training on how to preparing reports, more stewardship seminars and putting mechanisms to reduce distances. Based on the results, the researcher proposed strategies in order to minimize financial non-reporting. Furthermore, a list of recommendations has been proposed to address the issue of financial non-reporting.
Strategies to enhance employee motivation to improve performance at selected Cameroonian Seventh-Day Adventist Secondary Schools : the case of Yaounde Adventist Secondary School and Odza Bilingual Adventist Academic Complex
(Adventist University of Africa, School of Postgraduate Studies, 2018-02) Philippe Didier Njanga Bello;
In Cameroonian Adventist secondary schools, both intrinsic and extrinsic factors used to motivate employees contribute to increased employee performance. To assess the level of motivation of Yaoundé Adventist Secondary School and Odza Bilingual Adventist Academic Complex employees, to examine the relationship between employee motivation and performance, and to find strategies to motivate employees that will enhance job performance, the researcher used cross-sectional survey and focus group discussion to solicit the opinions of 239 employees from the YASS and the OBAC. The findings revealed that there was no relationship between employee motivation and performance at both schools. Participants suggested that the most important factor to motivate employees is achievement with a mean of 4.14, followed by advancement (3.88), growth (3.79) and work itself (3.73). The researcher recommended that management should take steps to improve working conditions, salary and incentives, and training in order to get the employees who contribute their maximum effort to improve their performances at the selected schools.
Determinants of the internal control effectiveness of the IOUC’S selected entities in Madagascar
(Adventist University of Africa, School of Postgraduate Studies, 2018-03) Rafaliniony, Herimamy
Internal control must be the everyday life of each entity as it is the process established by the entity’s management to prevent and detect frauds, errors and thefts in order for the entity to achieve its established missions and objectives. Having effective internal control is the prime priority of today’s entity as it leads to good corporate governance, elimination or diminution of risks and fraudulent acts, growth and development of the entity and achievement of objectives. Unfortunately, some of the Indian Ocean Union Conference of Seventh-day Adventists (IOUC)’s entities can’t achieve these goals and objectives because of ineffective internal control in the workplace. Thus, the purpose of this study is to explore the determinants of the internal control effectiveness of four IOUC’s selected entities in Madagascar. For the present research, questionnaire and structured interviews were used to collect data. The target population was 310, and 202 out of 310 shared questionnaires were collected. Male gender was the most represented and the majority of respondents were from the age group 30-39 years. The 5-9 years category of service was more represented compared to others and many of IOUC’s selected entities employees had a bachelor’s degree and above. A pilot study was conducted before the actual one in order to correct possible flaws in the instrument. One month was given to the respondents to complete the questionnaire and to give it back. For the interviews, different methods were used according to the prevailing situation. With the level of significance at 0.01, the first, third, fourth, fifth and sixth null hypotheses of the present study were rejected while the second null hypothesis was accepted. Thus, just four components of internal control of the four IOUC’s selected entities in Madagascar contribute to their internal control effectiveness which was the dependent variable of the study. Accordingly, the determinants of the internal control effectiveness of the four IOUC’s selected entities by order of impact are the information and communication system, risk assessment, control activities and monitoring of control. As the internal control of the four IOUC’s selected entities is not effective enough due to the deficiencies in the area of risk assessment and monitoring of control, the major recommendation and implication of the researcher is that internal audit unit should exist within those entities and both management and employees should be totally committed and engaged in the improvement of the deficiencies area of internal control.
Investigation of the effectiveness of internal control systems within the three Missions of the Seventh-day Adventist Church, Sierra Leone
(Adventist University of Africa, School of Postgraduate Studies, 2018-03) Kamara, Sieh
The Seventh-day Adventist Church in Sierra Leone has existed for well over a century. However, progress in terms of membership growth and infrastructural development is less than satisfactory. This may be due to the way the Church leadership handles its human and financial resources. There are several evidences indicating weak control systems that can negatively affect the Church. These evidences included the lack of local church audits, absence of training for church workers, and the other mission stations have not been audited by General Conference Auditing Service (GCAS) at all since they were opened. Therefore, there was the need for an investigation of the effectiveness of internal control systems within the three missions of the Seventh-day Adventist Church in Sierra Leone. Data was collected from selected churches through the use of a questionnaire. One hundred and two (102) questionnaires were retrieved. Statistical Package for Social Science (SPSS) was used to generate percentages, frequencies, means, standard deviations, Pearson correlation, and multiple regression analysis to analyze data. The study generally found internal control elements to be in place but less than adequate at the Seventh-day Adventist Church in Sierra Leone. The study also found a significant positive relationship between monitoring & evaluation, control activities, leadership commitment and effective control systems. There was a moderate positive relationship between risk assessment and effective control system. Control environment and information and communication were not found to be related to effective control system. Also risk assessment and leadership commitment were significant predictors of effective control system. The study recommends that training is needed for church workers, and annual church audits are necessary for all SDA Churches in Sierra Leone. The Church leaders also need to improve on all the elements of internal control to enhance their proper functioning.
Predictors of Seventh-Day Adventist Church members’ attitude towards giving and trust: a case of East Central Rwanda Conference
(Adventist University of Africa, School of Postgraduate studies, 2018-03) Sebahire, Joseph
The purpose of this research was to identify the predictors of Seventh-day Adventist Church Members’ Attitude toward Giving and Trust: The case of East Central Rwanda Conference. The research was prompted by the desire to understand why fewer members return tithe and give offering and what can be done to increase the attitude of members towards returning tithe and giving offerings. To achieve the desired objective quantitative cross-sectional and causal study designs were used in collecting data. The targeted population for this study was local church members in the East Central Rwanda Conference of Rwanda Union Mission. There are approximately 45 districts managed by East Central Rwanda Conference with about 136,442 registered church members. Since it is hard and extremely expensive to include all the population, the researcher used a multi-stage cluster random sampling to select the sample. First, the targeted population was grouped into clusters, whichare districts, and then randomly select 10 districts and thirdly, selected 3 churches from each selected 10 districts, then further select 14 church members including treasurers and elders in each 3 selected churches for the 10 districts. Hence, a total number of 420 church members were sampled to participate in the study. Data was collected using a researcher-constructed questionnaire and analyzed using descriptive (mean and standard deviation, frequencies and percentages) and inferential statistics (multi-regression and correlations) techniques computed using Statistical Package for the Social Sciences (IBM SPSS 20). The findings of the study revealed that church members’ level of commitment and their perception of church financial management are very important to members’ attitude towards giving and their level of trust. Based on the research findings the researcher recommends that members’ spiritual growth and refocusing members’ commitment to the mission should be the highest priority of the Church leaders.
Strategies to help small and medium enterprises access funding: a case of Cotonou-Benin
(Adventist University of Africa, School of Postgraduate Studies, 2018-03) Elom, Agbodza Kodjo
The main objective of this study was to examine the accessibility of funding of selected small and medium enterprises (SMEs) in Cotonou. A descriptive research design was adopted to carry out the study. The population of our research includes the SMEs of Benin, resulting from the various branches of industry. The size of our sample was 100. This study utilized primary data. Data was collected using a structured questionnaire and the data was analyzed for descriptive statistics (frequencies and percentages). The study revealed that many SMEs depend on their own personal savings as a major source for funding and 72% of the respondents indicated that access to finance is their major challenge. Also, about 72% said that it is during the start-up and growth stages that accessing fund for their business poses the greatest challenge. The SMEs also face several factors that block them from getting the needed funds. The factors include absence of collateral, insufficient capital, insufficient profitability andlack of business plan. According to the SMEs, they don’t get funding because of high interest rates and perceived risks associated with their business and some unfavorable credit policies by the banks. Besides, the banks do not support their business. Also, more than 90% of the sampled SMEs said they do not enjoy any form of support from the Government of Benin. The study, therefore, concludes that SMEs in Benin largely depend on personal savings as a source of funding their business and access to funding is a major challenge confronting the SMEs as a result of lack of collateral and business plans. In addition, the study concludes that financial institutions’ stringent loan conditions also inhibit SMEs access to financing. Finally, the findings show that the government is not supporting the SMEs. The study concludes that the lack of government interventions such as giving subsidies, recognitions, funds, trainings and some tax reliefs, among other factors, may affect SMEs access to funding.
A strategy to combat financial non-reporting of churches in Malawi Union: a case study of North Malawi Field
(Adventist University of Africa, School of Postgraduate Studies, 2018-04) Moyo, Moffat Braston
This case study was conducted to find strategies to combat financial non reporting in Malawi Union Conference. The result shows that financial non-reporting is a very serious issue that needs to be combated. The study targeted pastors, elders, church treasurers and Field officers and department directors in North Malawi Field. A sample size of 135 respondents from the selected churches using simple random sampling was to ensure that most churches in the church district are represented. The study used descriptive study design to capture the relevant issues in financial non-reporting of the local churches. The study revealed that a major reason for non-reporting is the fact that the local churches are far from each other. In addition, the distance between office/bank and the churches, the lack of commitment, training, motivation, follow-ups, mentoring, not aware of the dangers of non-reporting, illiteracy, lack of logistics are marginal causes of financial non-reporting in the local churches. Reasons attributed to non-reporting also include the absence of treasurers during the reporting period, low fund collection during the month, infrequent visitation of pastors to the churches and lack of feedback from the Field. Furthermore, the problems of financial non-reporting have resulting implications on the Field. The study revealed that income is not fairly stated, low wage factor and lack of transparency and accountability are the three top consequences of non-reporting. Besides, the three major suggestions to combat non reporting include training on how to preparing reports, more stewardship seminars and putting mechanisms to reduce distances. Based on the results, the researcher proposed strategies in order to minimize financial non-reporting. Furthermore, a list of recommendations has been proposed to address the issue of financial non-reporting.
Financial literacy level assessment among church members in Southern Highland Conference, Tanzania: a basis for financial literacy training program
(Adventist University of Africa, School of Postgraduate Studies, 2018-04) Mwanandewe, Aron P.
It has been observed that when people lack the financial skills to make informed decisions, they tend to lose their business, meet increased poverty and unemployment as a result of not exploiting available business opportunities. In particular, equipping church members with financial skills tends to impact their returning of tithes and offerings. The overall objective of this study was to assess the level of financial literacy among selected church members in the Southern Highland Conference, Tanzania, to highlight areas where there could be a need for training. The variables used were the level of understanding of church members regarding financial matters, the source of the financial knowledge acquired by church members, and the use of financial skills in real life as well as the level of giving of the church members. Finally, the effect between the use of financial skills and their giving was established. The respondents were randomly picked from the 1,527 churches of the Highland Conference and 306 respondents were asked to participate in the study. A survey was used as the instrument for the study. The study design was a causal type and descriptive. Inferential statistics calculated and analyzed. From the findings it was discovered that the majority of the respondents have knowledge on financial issues. Respondents contended to have it through interaction with other people, entrepreneur struggle, workshops or seminars and formal education institutions. The study also revealed that church members have financial skills like budgeting, saving; planning (tax, estate and retirements), though the analysis shows that they do not have sufficient confidence to engage in financial business and they are not well financially as most of them are not able to pay short term and long obligations, as well as the lack of financial freedom. Though financial knowledge has brought big improvement, the majority of church members still needs emphasize. Hence, the study recommended that knowledge on financial issues needs to be built from the childhood stage to impact on individual attitude. Secondly, financial training in formal education should be done practically rather than theory as most of church members they have knowledge, skills but lack confidence to make financial decision. Thirdly, financial training to be done in peer’s groups since business interactions seems to be the major source of financial knowledge among church members. Also, financial training is to be given more emphasizing parallel to stewardship seminars/workshops so as to empower the church and church members financially.
A performance appraisal tool for Seventh-day Adventist church pastors in Côte d'Ivoire Conference
(Adventist University of Africa, School of Postgraduate Studies, 2018-04) Amon, Boa Innocent
The purpose of this study was to create a performance appraisal tool that will allow an efficient performance management of Seventh-day Adventist (SDA) pastors within the conference of Côte d’Ivoire. The basis for such a tool was the standards of performance set by the church policy as well as the level of expectations of the recipients of the pastoral ministry, i.e. church members, and the extent to which the expectations are being met. A questionnaire was administered to that effect. The analysis of the data revealed that the church members felt that the pastors were, in general, meeting their expectations. However, for two critical pastoral functions, there is a big gap between expectations and fulfillment of those expectations: training and visitations. The findings also indicated a need for the performance appraisal tool to be developed using two sections separately. The first section is a behaviorally anchored rating scales, where the various aspects of the pastoral duties are rated. The second section is a report of the outcomes, expressed in numbers, of visitations, training, and evangelism.
Challenges affecting the growth of Seventh-day Adventist healthcare institutions in North-East Congo Union Mission
(Adventist University of Africa, School of Postgraduate Studies, 2018-04) Habiyambere, Ngayaboshya Eraston
Healthcare service is one of the main methods of the Seventh-day Adventist Church to draw people to Jesus Christ as ultimate mission. To do so, a Seventh-day Adventist (SDA) health facility must effectively and efficiently deliver healthcare through its operations. However, the Adventist healthcare institutions in North-East Congo Union Mission (NECUM) are confronted with several challenges that have affected their performance over many years. The purpose of this study was to identify major challenges affecting the growth of healthcare and to find solutions that could minimize that challenges. Based on research questions, descriptive study was used for describing the Adventist Healthcare Institutions (AHCIs) state. Descriptive survey strategy has been useful for data collection, analyzing data, and reporting results. Questionnaire method was developed to be the major instrument for data collection, with a supported interview method. Sixty-three (63) questionnaires from respondents were received out of sixty-eight (68) distributed to participants.Findings from the study revealed that leadership, workforce, and financial factors are all sources of challenges affecting the progressive growth of the health facilities. These challenges can affect quality healthcare service which is part of the SDA identity and strategy for evangelism. As solutions, the church leadership and healthcare institution managers should work on these discovered challenges in order to turn the situation around.

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