📖 ABSTRACT/OVERVIEW
This study examines the state of financial accountability and professional ethics in selected Pentecostal ministries in Rivers State, South South Nigeria. Concerns about financial transparency in Nigerian religious organisations have intensified in recent years, driven by public controversies over ministry fundraising, undisclosed pastor remuneration, and opaque financial reporting. Using a descriptive qualitative design, data are gathered from eighteen Pentecostal ministry administrators and twenty church members serving on finance committees across ten ministries in Port Harcourt, Obio-Akpor, and Bonny. Interview protocols examine financial governance structures, audit practices, reporting mechanisms, and ethical standards for pastoral remuneration. Findings indicate that a majority of the ministries examined lack independent audit processes, transparent remuneration structures, or published annual financial reports accessible to congregations. The culture of financial secrecy is frequently reinforced by theological arguments about pastoral authority and the dangers of questioning anointed leaders. The study recommends the adoption of a standardised ministry financial accountability framework, the mandatory training of all ministry finance officers, and the development of a professional code of ethics for ministry administrators in Nigeria. Keywords: financial accountability, ministry ethics, Pentecostalism, Rivers State, church governance
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