Accounting and Finance

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Welcome to the Accounting and Finance Community at the School of Business, Mzumbe University (SoB MUIR)! Our Institutional Repository is a central hub for academic excellence, featuring a wide range of research, theses,dissertations, and contributions from our faculty and students. We focus on the latest in financial management, accounting, and economic trends, encouraging researchers, students, and professionals to explore our work. Our community is dedicated to advancing knowledge, fostering innovation, and highlighting our achievements in accounting and finance. Join us as we contribute to the evolving field of financial education and research.

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Start date: 2020End date: 2024

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Now showing 1 - 6 of 6
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    Customers' experiences with e-banking: A case of academic staff at Mzumbe University, Tanzania
    (East African Journal of Management and Business Studies, 2024) Komba, Gabriel Vitus; Komba, Mercy Mlay
    This study investigated the customers' experiences with e-banking. The study was conducted at Mzumbe University because the faculty members, especially those from the Faculty of Science and Technology, have the ICT know-how required to offer insightful analyses of e-banking systems. The study employed a qualitative research approach, using the case study design. Through purposive sampling, the researchers selected 12 knowledgeable participants in technology-related fields. ICT expertise was required to ensure participants could provide insightful comments during the effective discussion on e-banking systems. Their technological expertise improved the overall quality, credibility, and relevance of the research findings. The study used an interview guide as the source of data, in-person and telephone-based. The study used the thematic approach in analyzing data. The study revealed that most of the respondents used e-banking platforms, which helped people manage their accounts more efficiently and reliably while also saving money. The convenience of executing transactions and obtaining account information prevailed, which increased the perceived value and general convenience of e-banking platforms. On the other hand, a few individuals reported hesitance due to prevailing security issues. The study recommends that banks should create user-friendly interfaces and improve the efficiency and convenience of online banking platforms. Furthermore, there is a need for strong security protocols that address the prevailing security issues.
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    The trend of corporate social responsibility spending by public sector organisations: Evidence from Water Supply and Sanitation Authority in Tanzania
    (2024) Komba, Gabriel Vitus; Mwandu, R. P; Kihanga, E.P.
    Background: Corporate Social Responsibility (CSR) has gained prominence as organisations increasingly recognise their role in contributing to social and environmental well-being. This study focuses on the CSR spending trends of Public Water Supply and Sanitation Authorities (WSSAs) in Tanzania, shedding light on their commitment to sustainable development through social and environmental initiatives. Objective: The study's aim was to assess the trends of CSR spending by WSSAs in Tanzania over five years (2015-2019). Specifically, the study aims to identify areas of CSR investment and assess the distribution of financial resources among various CSR activities undertaken by WSSAs. Method: Secondary data from 114 WSSAs were analysed using descriptive methods, specifically the line graphs to show CSR spending trends, and paired t-tests gauged significant changes over the five years. Results: The study finding reveals a gradual increase in CSR spending by WSSAs in Tanzania from 2015 to 2019. This upward trend indicates a sustained dedication to fulfilling social and environmental responsibilities, contributing to the broader goal of sustainable development. The study also indicates a preference for directing CSR resources towards social-oriented activities. Notably, the highest spending was observed in local educational programmes and health services, while the lowest spending was observed on sports and cultural festivals. Conclusion: The study emphasises fostering policies to encourage ongoing CSR spending by WSSAs, especially in impactful education and health areas. Collaborative frameworks with local communities can address social and environmental challenges, aligning initiatives with community needs for holistic regional development.
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    Do investors herd in frontier marker? Evidence from the Dar es Salaam Stock Exchange
    (Mzumbe University, 2020) Komba, Gabriel Vitus
    The purpose of this study is to investigate the presence of herding effects at the Dar-es-Salaam Stock Exchange. It employs a dataset of daily closing prices and market capitalizations of companies composing the industrial and allied sectors, and those covering banks, finance, and investment sectors. The study used cross-sectional dispersion of stock return tests to examine the presence of herding for the two sectors. The findings provide evidence of herding in the banks, finance, and investment sectors throughout the full-sample period, with the herding being driven mainly by large-capitalization stocks. Furthermore, the results indicate clear presence of herding asymmetries conditional on the performance of the market and on the market’s volatility. On the case of the industrial and allied sector, herding is found to be stronger on days with low volatility only. The economic implication of this evidence is that the observed correlated trading patterns for the banks, finance, and investment sector may undermine financial stability.
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    The influence of demographic attributes in the implementation of accrual-based international public sector accounting standards
    (The Asian Institute of Research, 2020) Komba, Gabriel Vitus; Matekele, Charles K.
    This research examined the influence of demographic attributes in the implementation of accrual-based IPSAS in the Local Government Authorities (LGAs) in Tanzania. The survey technique was employed to collect data from 150 accountants and auditors from seven LGAs. To explore the relationship between demographic attributes and implementation of accrual-based IPSAS, multiple regression analysis was used. Gender, professional qualification and education level were found to have a positive significant influence while age and number of years of service in the LGAs hurt the implementation of accrual-based IPSAS. It is suggested that decision-makers and policymakers as well as accounting standards setters, should place much emphasis on individual accountants and auditors’ capacity building and training. To improve accounting education, accrual-based IPSAS should be part of the curriculum in universities and colleges. Employers must encourage accounting and auditing staff to attend professional seminars while improving their accounting knowledge. Also, individual accountants and auditors should place much effort into attaining professional certifications like CPA or ACCA. Our study is limited by considering only 7 LGAs out of 185 in the United Republic of Tanzania. Other research should be extended to the remaining LGAs
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    Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania
    (Social Sciences & Humanities Open, 2023) Mwandu, Rosemary; Kihanga, Ernest; Komba, Gabriel
    This paper assesses the impact of corporate social responsibility spending on the performance of water supply and sanitation authorities in Tanzania, using revenue collection efficiency and non-revenue water as proxies of performance. The study employed a retrospective longitudinal research design with a quantitative research approach, using secondary data from 114 water supply and sanitation authorities over five years from 2015 to 2019. We applied both the random and fixed effect estimation techniques to assess the impact of corporate social responsibility spending on performance. The findings reveal that corporate social responsibility spending significantly influences the performance of water supply and sanitation authorities. In particular, corporate social responsibility spending increases revenue collection efficiency and decreases non-revenue water. Also, we found that control variables organization size, organization age, number of employees and customers’ complaints significantly influence performance. The paper provides an in-depth and contextual understanding of how spending on corporate social responsibility activities for not-for-profit organizations in the public sector such as water supply and sanitation authorities enhances revenue collection efficiency and reduces non-revenue water. The practical implications of this study lies on the importance of corporate social responsibility investment by organizations in the water sector and advocate for policies that encourage corporate social responsibility activities to enhance their performance.
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    The effects of board structure on corporate performance: Evidence from East African Frontier Markets
    (Research in International Business and Finance, 2020) Guney, Yilmaz; Karpuz, Ahmet; Komba, Gabriel
    The effectiveness of the well-known corporate governance practices may not be universal due to fundamental differences in the environments under which firms operate. By using hand-collected data from all the non-financial firms listed on the unexplored East African frontier markets (i.e., Kenya, Tanzania and Uganda), we examine the effect of board characteristics on the performance of firms. Our results show that board size has a negative and significant effect on firm performance. The presences of foreigners and civil servants on the board play positive roles on financial performance, where the agency and resource dependence theories apply. Further, we find that board members with higher education also contribute to firm performance. These findings still hold when we consider the 2008–2009 financial crisis period. Overall, we show that in a business climate where ownership is largely dominated by few shareholders, the conventional governance mechanisms do not work effectively.