Work

Assessment of Marital Accounting Issues: Perspectives from Nigeria

Year: 2025

Type: article

Abstract: The increasing rate of marital dissolution owing to financial mismanagement and accountability within families has been of alarming concern to scholars globally, with Nigeria toping the chart of divorce rate. This study therefore assessed marital accounting issues (MAI) in Nigeria, specifically, the influence of perceived trust (PT), goal individualism (GI), and religious beliefs (RB) on MAI. Adopting a mixed-methods approach, data were collected from 598 married respondents across Nigeria’s six geopolitical zones using a structured questionnaire. Reliability analysis confirmed strong internal consistency across scales, with Cronbach’s alpha values exceeding recommended thresholds. Ordinal logistic regression analysis revealed that PT, GI, and RB significantly and positively influenced MAI in Nigeria. The study concluded that MAI in Nigeria is strongly determined by PT, GI, and RB. The study enjoined families, counsellors, policymakers, and financial advisors to enhance marital stability through culturally sensitive financial literacy, transparent communication, and ethical household accounting practices.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17380478

Authors: Joshua Rotimi OGIDAN, Oluyinka Isaiah OLUWAGBADE, Joseph Seun KOLAWOLE, Gbenga Ayodele FALANA, Adeyemi Wasiu ALABI

Institutions: National Open University of Nigeria, Afe Babalola University, Babcock University

Language: English

Topic: Financial Literacy, Pension, Retirement Analysis

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Gender equality, Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W7092285791

FWCI:

Cites:

Cited by:

Related to: