School of Business (SOB)

Permanent URI for this communityhttp://192.168.30.20:4000/handle/123456789/256

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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    Effectiveness of procurement procedures on minimization of audit queries in public sector: A case of Tanzania Electric Supply Company Limited
    (Mzumbe University, 2019) Mayala, Mapesa Idaso
    The Tanzanian Government has realized that a strong procurement management in the public sector is a tool for achieving political, economic and social goals. In this era of diminishing resources and increased demand for accountability and transparency, the stakeholders of the public sector are demanding more effective and efficient use of public resources (Muyera, 2014). The Government has undertaken a number of changes in its procurement system including the enactment of PPA of 2001, PPA of 2004, PPA of 2011 and its Regulations and the currently established amendment PPA of 2016 which all of them require effective use of the public resources in the procurement procedures, hence reduce audit queries. Despite the efforts that have been made by the Government, still audit results of the procurement function in many procuring entities indicate continuing non-compliance with procurement procedures which result into many audit queries (PPRA, 2016/2017). The audit revealed that procurement procedures were not adhered to as the tenders and variations were not approved by the responsible organs in the procuring entities as it was required by the Acts and its Regulations. All this indicated that there is low compliance to the requirements of the Acts and its Regulations and therefore results to unending audit queries (CAG, 2016/2017). This study therefore intended to assess how effective are the procurement procedures on minimization of Audit Queries in Public Sector particularly in Tanzania. The research was done as a case study, data being collected from the Tanzania Electric Supply Company Limited (TANESCO).The study focused specifically on assessing the implementation of the procurement process according to Public procurement Act of 2011, assessing adherence of the independent functions to the Annual Procurement Plan (APP), and finally assessing the effects of not complying with the procurement procedures. The findings indicate that the implementation of procurement processes and compliance with the procurement procedures are effective, however the adherence of Annual Procurement Plan is not much effective because in most cases there is delay in submission of requirements from user departments as per sec 39 of PPA 2011. xiii It is recommended that, Public Organizations should comply with the procurement procedures and should adhere to their Annual Procurement Plans so that they can eliminate elements of Audit Queries and improve the quality and performance of procurements for better economic development of the entities themselves and for the economic growth of the country at large.
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    Challenges facing effectiveness of preparation and implementation of Annual Procurement Plan in procuring entities.
    (Mzumbe University, 2018) Bryson,H.
    The aim of the study was to identify the challenges facing effectiveness of preparation and implementation of Annual procurement plan at Njombe Town Council. Specifically the study aimed at assessing whether process which are needed to be done in APP preparation being followed by NTC, determining the factors affecting preparation and implementation of APP and also identifying the measures which should be taken by NTC to implement better APP. The data for this study were collected by using questionnaires and interviews guide. The researcher employed cross sectional design with the sample size of 56 respondents which was selected by using simple random techniques and purposive sampling techniques. Data collected were analysed both quantitatively and qualitatively by Descriptive statistics and multiple regression model by the help of SPSS version 20. The findings from the study revealed that NTC follows effectively four procedures of preparing APP which are notification to users, proper aggregation of requirements, proper arrangement of tender board committee meetings and Configuration and approval of Annual procurement plan while two procedures which are submission of users requirement to PMU and Publication and review of the Annual procurement plan are not followed effectively by NTC. Also the study revealed that skilled and competent personnel, APP templates, cooperation, and procurement forecasting were statistical significant to effectiveness of APP preparation while fund, economic change, political intervention and procurement procedures were statistical significant to the effectiveness of implementation of APP. Hence from the findings it was revealed that in order to have effective implementation of APP, enough fund should be release, training should be provided to users and there should be no political intervention in procurement matters. It was recommended that for organization to archive the value for money, the better preparation and implementation of APP should be done at NTC.
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    The influence of credit accessibility on smallholder rice farmers’ performance in Tanzania: A case of Mbarali district
    (Mzumbe University, 2013) Maduhu, Marco
    Tanzania had been implementing Public Procurement Reforms with the aim of promoting value for money in procurement and contracts management. Donors, taxpayers and other stakeholders expect positive results from these reforms by increasing transparency, fairness, accountability and compliance of laws in Public Procurement. Though, procurement systems are strongly regulated, their implementations rarely assure attainment of value for money in construction projects. This study was aimed in assessing factors affecting achievement of value for money in construction projects implemented by Regional Secretariats and giving recommendations on how they can be resolved. Both qualitative and quantitative approaches were used in this research. Data were collected through questionnaires, interviews observation and documentary review. The Statistical Package for Social Sciences (SPSS) and Microsoft Excel packages were used in data analysis. The analyzed data are presented in the form of tables, bar charts, pie charts, percentage distribution and linear charts. Construction projects in Tabora Regional Secretariat were noted being facing challenges like unrealistic budget and cash flow, delaying, poor quality, cost overrunning, incompetent contractors and weak consultancy services. The community was not fully involved in development projects; this resulted in poor ownership of the projects when handled over to the community. For attaining the "Big Results Now" the Government is urged to widen Tax base for the Tanzania Revenue Authority (TRA) to collect more revenue from taxes, so as to enable the Government to finance development projects effectively without depending on donors; Prioritize few projects which can be financed fully, implemented effectively and produce intended output within a short time; and promote stakeholders‟ involvement in planning, monitoring and evaluation of projects for creating sense of ownership, transparency and accountability of the Government to taxpayers.