This wise counsel from Marshall Garden, as cited in In Search of the Spirit of Capitalism, has never been more relevant to the African Church than it is today.

Across Africa, the Church remains a cornerstone of development. From health to education, conflict resolution to social justice, churches and their institutions have shaped communities for over a century.

Today, approximately 40 per cent of healthcare institutions in Africa are run by churches.

Yet, the sustainability of this influence faces a significant threat—not spiritual decline, but financial instability.

At the heart of this crisis is a practical discipline that churches have too often sidelined: accounting.

Historically, Church-Related Organisations (CROs) relied on donor funding from Europe and North America to support their missions.

However, this model is unravelling.

Donor fatigue, questions over accountability and the perception of inefficiency have led many funding partners to cut back or redirect resources.

Some now operate their own offices on the continent, bypassing CROs entirely. 

The Church must now answer a critical question: How do we fund our mission in an era of declining aid?

The answer lies, in part, in adopting transparent and strategic financial management systems.

Without them, churches risk not only insolvency but also irrelevance in communities increasingly driven by accountability and results-based development.

This is not simply about survival—it is about dignity, independence and integrity in carrying out the Church’s mission.

The mission of the Church, from its foundation in Christ’s Great Commission (Matthew 28:18–20), has always required practical organisation.

As the early Church spread beyond Jerusalem, including into Africa, the need for structure and governance quickly emerged.

In Acts 6:1–6, we see the apostles delegating daily administrative duties—notably the distribution of resources—to a group of appointed men. 

This was the beginning of structured financial management in the Church, separating spiritual oversight from logistical responsibility.

The apostles understood that fulfilling a spiritual mandate required sound management of material resources.

Today, this principle must guide the modern Church: no mission thrives without administration.

Many associate accounting with rigid bureaucracy, but in the Church context, it is a tool for stewardship.

Financial records allow congregations to plan, make informed decisions, and support growth.

Without accurate accounting, ministries drift, unable to measure progress or plan sustainably.

Modern accounting systems offer more than balance sheets.

They allow for forecasting, asset management, and long-term planning.

These functions are critical as churches transition from donor dependence to self-reliance.

Giving is central to the Christian faith, but congregants must be confident that their contributions are well managed. Accounting builds this confidence.

In today’s globalised world, where every coin must justify its impact, churches must see accounting not as a burden but as a bridge — one that connects vision to viability.

Financial transparency is no longer optional. It is essential to credibility. Transparent churches publish audited reports, maintain internal controls, and communicate clearly with members.

As stewardship becomes more visible, trust and generosity grow. This need for openness gained urgency following the 2008 financial crisis, which highlighted the risks of opaque financial practices.

Churches, like all institutions, must now meet global standards in reporting and accountability — especially those seeking to engage international donors or run large-scale community initiatives.

A transparent church is not only ethical — it is resilient, attractive to partners, and positioned for long-term mission impact.

Sustainable models

The good news? Several churches in Africa are already leading the way in financial sustainability.

The Presbyterian Church of East Africa declared a moratorium on foreign funding in the 1970s.

Within five years, it was self-sufficient—constructing churches, supporting ministers and even launching social initiatives.

It now runs the Presbyterian Foundation, active in education, real estate and health. 

The Anglican Church of Kenya, through the Church Commissioners of Kenya (CCK), applies business diversification to fund its ministries.

Similarly, the Methodist Church Ghana and the Church of Pentecost operate businesses to support their missions. 

The Catholic Church, with its global structure, leverages subsidiarity and professionalism, ensuring financial accountability at every level without compromising service delivery.

These models are made possible not by miracles alone—but by sound financial systems rooted in accounting.

Accounting enables churches to engage meaningfully in both commercial and non-commercial activities. It helps identify and track costs, optimise resources and evaluate outcomes.

Above all, it allows churches to plan — not by chance but by design. For churches seeking to evangelise, build chapels, train ministers or launch schools, accounting offers the clarity needed to act with intention and impact.

It also supports churches in meeting their ethical responsibility of stewardship — managing God’s resources with wisdom and transparency.

A well-managed church not only speaks with spiritual authority — it leads with operational credibility.

The church holds a divine mandate: to spread the Gospel and be a light to the world. But fulfilling this calling requires more than spiritual fire. It requires resources. And those resources must be stewarded with excellence.

The time has come for churches in Africa to recognise that accounting is not just for accountants — it is part of the ministry.

Through sound financial management, the Church can rebuild trust, attract support and ensure its mission thrives in an ever-changing world.

Indeed, accountability is not a distraction from the mission—it is how the mission survives. 

The writer is a Senior Fellow & Dean, Wisconsin International University College Business School, Accra.