Strategies for Preventing Financial Fraud in Church Organizations in Ghana

Financial fraud in church organizations is increasing rapidly, which can affect the reputation, donation appeal, future funding, and ability of church organizations to meet their planned organizational goals. The purpose of this multiple case study was to explore strategies for preventing financial fraud in church organizations. The conceptual framework for the study was Cressey’s fraud triangle theory. Twenty participants who utilize strategies for preventing financial fraud in their organizations were purposively selected from 5 church organizations in Ghana. Data were collected through semistructured interviews and analysis of organizational financial policy documents. Interview data were transcribed, coded, and analyzed with Saldaña’s coding guidelines. Data analysis followed recommendations from Yin, including examining the data, grouping data into categories, regrouping data in themes, interpreting the data, and producing empirically based findings that answered the central research question of the study. Three significant themes emerged from the data analysis: effective administration, good stewardship and accountability, and caliber of employees. Implementation of the findings may lead to positive social change by enhancing the donation appeal of church organizations, improving their finances, and enabling them to optimize their operations to benefit individuals, families, communities, and society