Strategic Financial Administration Practices and Growth of Penteconstal Churches in the United States of America: The Moderating Influence of Accountability Implementation

This study examines how financial administration practices impact church growth, highlighting the moderating role of accountability implementation in United States Pentecostal and Charismatic churches. A quantitative research approach was used to gather data through a structured survey distributed to a purposively chosen sample of 456 church leaders affiliated with the United States Pentecostal and Charismatic Council (GPCC), which comprises 152 denominations: 100 Pentecostal and 52 Charismatic. The selection criteria required respondents to hold significant financial and administrative responsibilities within their churches. The survey instrument consisted of two sections. The first gathered essential demographic data, including denomination, leadership role, church age, and financial governance mechanisms. The second assessed the core concepts of financial management, accountability, and church growth using a five-point Likert scale, which is a reliable method for measuring subjective perceptions. Data analysis was carried out. Structural Equation Modelling (SEM) was performed using Smart-PLS 4 to evaluate the structural relationships among constructs, while SPSS 26 was used for descriptive demographic analysis. The results show that financial administration and accountability have statistically significant positive effects on church growth. Interaction analysis indicates that accountability does not influence the relationship between financial administration and church growth. This outcome suggests that accountability and financial administration serve distinct roles in institutional development and should be considered as separate governance priorities. Ecclesiastical policymakers should implement focused training and governance strategies that recognise accountability and financial administration as distinct but essential factors influencing church performance and sustainability.

Keywords: Financial Administration, Accountability, Church Growth, Pentecostal and Charismatic Churches, Financial sustainability