Determinants of Tithing Behavior among Seventh- day Adventist Church Members in Rwanda

Sebahire Joseph
Adventist University of Africa (AUA)
Email: sebahirejoseph@gmail.com

Abstract: This study examines determinants of tithing behavior among Seventh-day Adventist Church members in Rwanda, focusing on leadership practices, financial accountability and transparency, understanding of the church mission, and members’ engagement. Grounded in stewardship theory, theory of planned behavior, rational choice theory, and the resource-based view, the study used a quantitative cross-sectional design. Data was collected using a structured questionnaire from 480 baptized members, selected through stratified sampling across church administrative regions. Multiple regression results indicated that the model significantly predicted tithing behavior, explaining 19.9% of the variance (R = .446, R² = .199), F (4,469) = 29.193, p < .001. Members’ engagement (β = .284, p < .001) and leadership practices (β = .167, p = .003) were significant predictors, whereas financial accountability and transparency (β = .073, p = .174) and understanding of the church mission (β = .009, p = .888) were not statistically significant in the full model. Suggesting that consistent religious giving is shaped not only by doctrinal beliefs but also by participatory structures and leadership practices that strengthen members’ involvement.