Impact of Non-Current Assets Disclosure on Financial Reporting Quality in Churches and Church-Owned Schools in Bulawayo

Cavin Jeffry Mudimba
Additional contact information
Cavin Jeffry Mudimba: Department of Business Management & Law, International Training College, 961 Hosea Kutako Drive, Gammams Training Centre, Windhoek, Namibia

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 1, 2659-2679

Abstract: This study examines the impact of non-current assets disclosure on the quality of financial reporting in churches and church-owned schools. Non-current assets, such as land, buildings, and equipment are crucial components of these institutions’ financial statements, yet their reporting is often characterized by inconsistencies and inadequate transparency. The research explores how detailed and accurate disclosure of these assets enhances accountability, aids decision-making, and ensures compliance with financial reporting standards. Using a mixed-methods approach, primary data was collected through surveys and interviews with accountants, auditors, and administrators from selected churches and church-owned schools. Secondary data from financial statements were analyzed to assess the extent and quality of non-current asset disclosure. The findings reveal a significant positive relationship between comprehensive asset disclosure and financial reporting quality, highlighting the role of disclosure in improving stakeholders’ trust and organizational credibility. This study underscores the need for robust financial policies and adherence to reporting standards to promote transparency and accountability in faith-based institutions. Recommendations include capacity building for financial personnel and adopting standardized frameworks tailored to these organizations.

Date: 2025
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-1/2659-2679.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... schools-in-bulawayo/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:i:1:p:2659-2679

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().