Social Science and Human Research Bulletin

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.

Financial management, Perceived trust, Goal individualism, Religious belief, Marital accounting JEL Codes: G41, D13

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