School of Business (SOB)

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Welcome to the School of Business (SoB) Community at Mzumbe University Institutional Repository. Explore a wealth of scholarly works, research publications, and intellectual contributions from the dynamic academic community within the School of Business. Our repository showcases a diverse range of research outputs, including articles, conference papers, theses, dissertations, and more, reflecting the innovative and impactful research endeavors of our academic staff, researchers, and students. Discover cutting-edge insights in business administration, procurement and supply chain management, marketing , entrepreneurship, accounting and finance, and related disciplines. The SoB Community is committed to fostering knowledge dissemination, collaboration, and academic excellence. Whether you're a researcher, student, or enthusiast, delve into the wealth of knowledge generated by the School of Business community at Mzumbe University. Join us on a journey of exploration, discovery, and collaboration within the School of Business community's rich academic landscape. Stay informed, inspired, and connected through the diverse research contributions housed in our dedicated repository.

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    Assessment of the of effectiveness of internal audit on local government authorities in Tanzania: Case of Mufindi District Council
    (Mzumbe University, 2015) Anthony, Erick
    The study was about assessing the effectiveness of Internal Audit on Local Government Authorities in Tanzania, a case of Mufindi District Council. The major objective of the study was to assess the effectiveness of Internal Audit in Local Government Authorities performance. The specific objectives were; to assess the effectiveness level of Internal Audit of MDC, to examine the relationship between Effectiveness of Internal Audits and Financial Performance of MDC and to examine the factors that affect Effectiveness of Internal Audits of MDC. The study used correlational study in order to understand the important variable influenced effectiveness of Internal Audit at MDC. Mufindi district council was chosen by researcher to represent the case. In carrying out such study, the following independent variables; professional proficiency of Internal Audits, organizational independence, quality of audit work, and top management support were used to assess how it influence effectiveness of Internal Audit at MDC. The study was carried out in two stages, at a first stage the relationship between dependent variable (effectiveness of Internal Audit) and independent variables (professional proficiency of Internal Audits, organizational independence, and quality of audit work, and top management support) was assessed and at second stage effectiveness of Internal Audit was assessed to find out if they influence on one aspect of financial performance of MDC. Purposive sampling method was used during the process of data collection, on which 82 respondents were selected. In carrying out a purposive sampling technique the study used judgment sampling design which is one of types of purposive sampling technique. Data collected came from both Primary sources and Secondary sources. Data collection tools used was Documentary review and Questionnaire. Both multiple regression analysis and correlational analysis were used to analyse data. The findings show that; viii During the assessment of effectiveness level of Internal Audit at MDC, the findings indicate that there was inter-correlation between independent variables (Top Management Support, Quality of Audit Work, Professional Proficiency, and Organisational Independence) and dependent variables (Effectiveness of Internal Audits) at MDC. With other variables held constant, Effectiveness of Internal Audits positively related to Top Management Support, quality of Audit Work, and Professional Proficiency, but negatively related to Organisational Independence. In assessing the relationship between effectiveness of Internal Audit and performance of MDC, the finding indicated that, effectiveness of Internal Audit of MDC influence the financial performance of MDC. This means that the financial performances of MDC depending on other factors include effectiveness of Internal Audit. The study concludes that despite the fact that the independent variables used to assess the effectiveness of Internal Audit show a highly correlated to effectiveness of Internal Audit the Internal Audit at MDC is on average effective. This is because the unit is understaffing and not being fully independent. It is recommended that, first Top management should increase both monetary and non monetary support to Internal Audit in order for them to handle their activities. Second Internal Audit staff should improve the quality of audit work in order for them to add value to their organisations. Third, Ministry responsible for LGAs and IAG should make sure that the level of independence of Internal Audit staff been improved. Forth Ministry responsible for LGAs and IAG should increase the Internal Audit budget in order for them to complete their activities as planned
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    Assessment of the of effectiveness of internal audit on local government authorities in Tanzania: Case of Mufindi District Council
    (Mzumbe University, 2015) Anthony, Erick
    The study was about assessing the effectiveness of Internal Audit on Local Government Authorities in Tanzania, a case of Mufindi District Council. The major objective of the study was to assess the effectiveness of Internal Audit in Local Government Authorities performance. The specific objectives were; to assess the effectiveness level of the Internal Audit of MDC, to examine the relationship between Effectiveness of Internal Audits and Financial Performance of MDC and to examine the factors that affect the Effectiveness of Internal Audits of MDC. The study used correlational study in order to understand the important variable influenced effectiveness of Internal Audit at MDC. Mufindi district council was chosen by researcher to represent the case. In carrying out such study, the following independent variables; professional proficiency of Internal Audits, organizational independence, quality of audit work, and top management support were used to assess how it influence the effectiveness of Internal Audit at MDC. The study was carried out in two stages, at a first stage the relationship between dependent variable (effectiveness of Internal Audit) and independent variables (professional proficiency of Internal Audits, organizational independence, and quality of audit work, and top management support) was assessed and at second stage effectiveness of Internal Audit was assessed to find out if they influence on one aspect of financial performance of MDC. Purposive sampling method was used during the process of data collection, on which 82 respondents were selected. In carrying out a purposive sampling technique the study used judgment sampling design which is one of types of purposive sampling technique. Data collected came from both Primary sources and Secondary sources. Data collection tools used was Documentary review and Questionnaire. Both multiple regression analysis and correlational analysis were used to analyse data. The findings show that; viii During the assessment of effectiveness level of Internal Audit at MDC, the findings indicate that there was inter-correlation between independent variables (Top Management Support, Quality of Audit Work, Professional Proficiency, and Organisational Independence) and dependent variables (Effectiveness of Internal Audits) at MDC. With other variables held constant, Effectiveness of Internal Audits positively related to Top Management Support, quality of Audit Work, and Professional Proficiency, but negatively related to Organisational Independence. In assessing the relationship between effectiveness of Internal Audit and performance of MDC, the finding indicated that, effectiveness of Internal Audit of MDC influence the financial performance of MDC. This means that the financial performances of MDC depending on other factors include effectiveness of Internal Audit. The study concludes that despite the fact that the independent variables used to assess the effectiveness of Internal Audit show a highly correlated to effectiveness of Internal Audit the Internal Audit at MDC is on average effective. This is because the unit is understaffing and not being fully independent. It is recommended that, first Top management should increase both monetary and non monetary support to Internal Audit in order for them to handle their activities. Second Internal Audit staff should improve the quality of audit work in order for them to add value to their organisations. Third, Ministry responsible for LGAs and IAG should make sure that the level of independence of Internal Audit staff been improved. Forth Ministry responsible for LGAs and IAG should increase the Internal Audit budget in order for them to complete their activities as planned