If Tithing Is Good; How Good Is It for African Nano, Micro, Small, and Medium-Sized Enterprises?—A Research Agenda

This chapter contribution addresses a concern and a question: if titheTithe is good as promised in the Holy BookHoly Book; how good is it for business and businesses? This is posed and espoused as an area for future research. In ChristianChristianity circles, tithing though highly controversial is touted as one source for supernatural blessings—financial and non-financial. This chapter therefore delves into how to explore the implications of tithing among owners and managers of especially nano, micro, small, and medium-sized enterprises (NMSMEs). Internal and external factors such as employee’s competence and commitment, organisational culture,Organizational culture, market, and economic conditions amongst others impact business performance. Additionally, business donations such as corporate social responsibility (CSR) and a commitment to sustainability (social and environment) have been significantly linked to business performance, while religiosity as a stimulating factor for religious giving and its impact on business performance has received scant literature attention. With growing interest in sustainable entrepreneurship, tithing practice with promised returns provides a significant basis for scholarly enquiry. This contribution therefore spurs academic discourse of religious practices on business sustainability based on religious inclination and actions. Specifically, the chapter focuses on business tithing as well as how it affects the financial and non-financial performance of NMSMEsNano, micro, small, and medium-sized enterprises (NMSMEs). Conclusively, it provides a framework for the study of tithing phenomenon and practice among business owners and managers in Africa.