The Use of Accounting System in the Nonprofit-Oriented Church Organizations of Nigeria

J.C.Ihemeje, Geff Okereafor and Bashir M. Ogungbangbe ()
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Bashir M. Ogungbangbe: College of Management Sciences, Michael Okpara University of Agriculture, Umudike

International Journal of Management Science and Business Administration, 2015, vol. 1, issue 12, 58-66

Abstract: The objective of the study is to appraise accounting system in nonprofit organization. Both primary and secondary sources of data collection were used in generating relevant data for this study. The adoption of accounting system does enhance the accountability and transparency of financial records and activities of the Church. The attitude of senior officials of the Church towards accounting system is negative. The use of accounting system has a strong effect on the financial activities of the organization. The accounting system should be adopted by a nonprofit organization to enhance the accountability and transparency of financial records and activities of organizations. Senior officials of the organization should develop a positive attitude towards accounting system owing to its notable contribution to the growth and development of the organization.

Keywords: Accounting System; Non-profit Organization; Churches; Nigeria (search for similar items in EconPapers)
JEL-codes: M00 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:mgs:ijmsba:v:1:y:2015:i:12:p:58-66

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