Dissertations (Masters)-A&F.-SOB
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Welcome to the Department of Accounting and Finance collection, dedicated to archiving and showcasing dissertations authored by esteemed members of our academic community, including both faculty and students in the School of Business (SoB).
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Item Corporate social responsibility and firms’ financial performance: The case of Tanfoam and Zantel in Arusha(Mzumbe University, 2014) Baraza, Mohammed S.The field of Corporate Social Responsibility (CSR) has grown exponentially over years. There are different views of the role of the firm in society and disagreement as to whether wealth maximization should be the sole goal of a corporation. This study focused on the corporate social responsibility (CSR) and firms’ financial performance. The aim of this study was to analyze the outcome of corporate social responsibilities on financial performance of the firms. Specifically, the study aimed to find out the reasons for the companies to engage in corporate social responsibility, to explore types of corporate social responsibilities which are more practiced by the firms and lastly to examine relationship between corporate social responsibilities and firms’ financial performance. The study adopted a case study research design where Zantel and Tanfoam Ltd located at Arusha were selected as units of analysis. Primary data were collected through questionnaire and documentary source such as journals, books and various organization reports for secondary information. A total of 42 respondents were used. With the help of computer software programme called Statistical Package for Social Sciences (SPSS) version 16.0, data collected were analyzed both quantitatively and qualitatively using percentages, mean weight and frequencies followed by interpretation, comparison and explanation from cross tabulation, charts and figures The outcome of the study indicated that the motives to engage in CSR included preserving reputation, employee motivation and give profit back to society. Philanthropic was the main type of CSR mostly practiced. The relationship between CSR and financial performance indicated that companies practicing CSR increased financial performance. Eventually, the study recommends that companies may promote sales, expand the branches in the region which will result into increased amount of profit hence uplift the amount of percentage to be allocated to CSR. Also the researcher suggests that a longitudinal study may be adopted in providing deeper insight into the relationship between CSR and financial performance.Item Corporate social responsibility and financial performance in banking industry in Tanzania: The case of CRDB bank Mbeya branch(Mzumbe University, 2015) Ketocho, ErastoThe major objective of this study was to assess the relationship between corporate social responsibility (CSR) activities and financial performance (FP): case of CRDB bank Mbeya branch. Specific objectives for the study were; to assess CSR activities the bank offers to the community, to examine the relationship between expenditure on CSR activities and Financial Performance measured by deposits, loans & advances, pre-tax profit and after-tax profit and to identify the challenges to CSR activities. In carrying out this study, corporate social responsibility CSR spending was independent variable while dependent variables were deposits, loans & advances, pre-tax profit and after-tax profit as measure of financial performance of a bank. The study used Purposive sampling technique and Convenience sampling technique during the process of data collection from the study respondents of which a sample of 120 respondents was selected. Data were collected using both Primary and Secondary sources (documentary review and questionnaires). Statistical Package for Social Sciences (SPSS) was used to analyze data where statistical tools applied were correlation analysis, percentages and trend analysis. The data were analyzed and results indicated that; there are different types of CSR activities the bank is providing to the community in Mbeya city and that there was intercorrelation between independent variable CSR spending/expenses and dependent variables (bank deposits, loans & advances, pre-tax profit and after-tax profit) at CRDB Mbeya branch. The study concluded that since the independent variable (CSR spending) found to be highly correlated to dependent variables (bank deposits, loans & advances, pre-tax profit and after-tax profit), then CSR activities is positively related with financial performance of CRDB Mbeya branch. For the challenges facing CSR, the results indicated high costs in provision of CSR activities, CSR provided is basing in urban areas while excluding remote areas like in villages, some organizations are not willing to engage in CSR activities, lack of enough knowledge about the importance CSR activities to the community and less funds are budgeted for and approved to provide CSR activities. The study recommended that, CRDB should continue engaging into CSR activities specifically in remote areas where currently is not covered by any CSR activity.Item Contribution of corporate social responsibility on financial performance a case of NMB PLC at MorogoroMunicipality(Mzumbe University, 2014) Ayo, Happy KyungaiCorporate Social Responsibility (CSR) is a rapidly developing, key business issue. It is a concept that has attracted worldwide attention. Due to the demands for enhanced transparency and corporate citizenship, CSR started to embrace social, ethical as well as environmental challenges. Today, companies are aware of the social and environmental impacts of international production. It is accepted that Companies should not be only profitable, but also good corporate citizens. This research work was carried out at NMB PLC with the aim of assessing the impact of corporate social responsibility on organization financial performance a case of NMB PLC at Morogoro Municipality. The methods used in data collection were observation, interview and questionnaire. Collected data were analyzed using Ms Excel and statistical package for social sciences (SPSS).data presentation was based on tables and figures shows frequencies and percentages. From the findings, result of analysis implies that there is no direct relationship between CSR and financial performance, respondents commented that most area which got CSR are contribute nothing to the bank performance but just receive CSR as aid and to make community enjoy. On the side of contribution of CSR on NMB PLC performance the analysis reveal that activities of CSR affect return of the Bank by reducing amount of profit instead of reinvest the profit and increase value of asset, on the challenge facing company on engaging in CSR the result implies that shareholders are not willing to offer CSR as wealth not maximized but minimized. Conclusion of the study shows that respondent comment on agent theory that shareholders are not willing to engage in CSR program as wealth are not maximized but minimized also larger number of respondents comment that CSR improve more reputations and company image and not the financial performance of the company.