COVID-19 Impact on Church Cash Inflows in Ghana as Moderated by Location Profile

Francis Osei-Kuffour, Williams Kwasi Peprah, Dickson Marfo Sarfo and Bright Osei Yeboah

Applied Finance and Accounting, 2022, vol. 8, issue 1, 6

Abstract: The corona virus (COVID-19) pandemic brought both negative and positive impacts on all sectors of world economies since its inception in the early 2020s. Profit and not-for-profit institutions have had their levels of effects as a result of the world-wide crises. Lockdown measures imposed by governments around the world to curb the spread of the virus had various repercussions on various activities, including churches. Effects of the pandemic on businesses, education, agriculture and tourism, among others, have received massive highlights in literature. Given this phenomenon, this study sought to ascertain the impact of COVID-19 on church cash inflows. The study used quantitative research approach. Research instrument consisted of self-constructed questionnaire. The study made use of descriptive correlational design. Data collected from Unions and Conferences of the Seventh-day Adventist Church in Ghana were statistically analyzed. Results showed positive significant impact of COVID-19 on church cash inflows. There was significant moderating effect of location profile on church cash inflows during the period of the pandemic. The findings have implications for diversification of income sources through church projects to achieve stable to moderate cash inflows in the events of unpredictable new normal. This study concludes that the longevity of the pandemic will continually cause church cash inflows to decline.

Date: 2022
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