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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Subject: search.filters.subject.Local Government Authorities

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    The effectiveness of procurement and contract management in local government authorities- lower levels: A survey study conducted at Babati and Simanjiro District Councils
    (Mzumbe University, 2016) Njelekela, Norbert Musa
    Procurement and contract management is a crucial aspect to government service delivery. Recently, this area has drawn a great attention from academicians and researchers. Despite the government effort to disburse a large amount of funds to the lower level government authorities, still there is substandard performance which has been reported by various stakeholders. The general objective of the study was assessing the effectiveness of procurement and contract management and implementation in the local government-lower level authorities. It sought to assess the role and capacity of actors in the lower levels, application of procurement laws, guidelines and regulations, independence of powers and political influence and the relevance of procurement methods which were used to answer the research questions. Cross-sectional survey research design was used to execute the study; targeted population was 186 respondents from wards, villages and committee members. Sample size of 127 respondents was drawn using slovin‟s formula and about 80 respondents were obtained for the study. Both questionnaires and interview guide were used as tools for data collection, Inferential and descriptive statistics methods including frequencies, percentages, levels of significance and correlations using SPSS as a tool for data analysis were used to give the findings. Representative reliability and construct validity were adopted for research quality assurance. The findings revealed that, there was high significance relationship between the variables (Sign-0.000) and variables relevance of procurement methods and independence of powers and political influence had positive contribution to the effectiveness of procurement and contract management in the lower level authorities (positive coefficients,0.353 and 0.229 with significance values of 0.001 and 0.018) the other two variables, role and capacity of actors and applicable procurement laws, guidelines and regulations had negative relationship(-0.106 and -2.40 with significance values of -.289 and 0.018).It was recommended that, the government should make effort to have a regulatory framework that will stipulate who (procurement personnel) and how procurement processes and contract management will be implemented.
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    Assessing the impact of strategic procurement on public organisation’s performance: A case of Arusha City Council
    (Mzumbe University, 2019) Mwitango, Robert D.
    This research aimed at assessing the impact of strategic procurement on public organization performance using Arusha City Council (ACC) as a case study. The study had three specific objectives; the first was to examine the influence of strategic procurement on procurement execution, the second was to assess the influence of supplier base on organization performance, and the third objective was to examine the influence of supplier selection on organization performance. The researcher applied a case study research design, and samples were selected by using purposive sampling techniques, where by questionnaire were used as primary data collection method and documentary review and internet source were used as secondary data collection method. A sample of 79 respondents was purposively selected from different department and section at ACC. The analyzed data was then presented in tables and figures for interpretation. Factor analysis and multiple regression analysis were employed for data reduction and assessing relationship between independent and dependent variables. The study realized relationship between the procurement execution, strategic supplier base, and strategic supplier selection on public organization performance The study findings revealed that the impact of strategic purchasing are contribute by the skilled workers, training and seminars to workers and suppliers, effective negotiation during materials purchasing, effective specification, strategically supplier selection, professionalism, and applicability of regulation in all the purchasing activities. The study concluded that strategic procurement within an organization contributes as much to the success and performance of the organization operations. Researcher recommend that, seminars and training could be provided to the procurement personnel and users, online purchasing system should be established at ACC, effective negotiation should be well conducted during purchasing process, the kraljic approach could be used to specify the purchasing techniques, and all purchasing should be guided by the rules and regulation and should be free from any interference such as political interference.
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    Factors influencing value for money procurement in local government authorities: A case of Morogoro Municipal Council
    (Mzumbe University, 2019) Ngonyani, Amos A.
    This research intended to investigate factors influencing value for money procurement in local government authorities. Research objectives were; to determine the effect of procurement planning on achievement of value for money procurement, to evaluate the effect of employee competency on achievement of value for money procurement, to assess the effect of resource allocation on achievement of VfM procurement, and to investigate the effect of ICT on achievement of VfM procurement in LGAs. The study was conducted at Morogoro municipal located in Morogoro region. From the population of 120 a sample of 60 respondents was obtained. The methods of data collection were documentary, questionnaire and interviews the selection techniques of the respondents were purposive sampling and systematic random sampling. This study involved mixed strategies which were qualitative and quantitative analysis. From the, finding sit was observed that the procurement plan has a positive impact on achievement of value for money procurement in local government authorities. Furthermore, the study established that information and communication technology has a negative impact on achievement of value for money in the LGAs. Likewise, resources allocation is not influencing achievement of value for money procurement in local government authorities. The employee competence is influencing achievement of value for money procurement in local government authorities. On the basis of the above findings, the study recommends that the Municipal management should make sure that they have competent personnel who are in-house so as to help in the running of the procurement process. In order to achieve value for money procurement, the municipal should emphasize much in preparation and implementing the annual procurement plan Moreover, the Municipal should provide opportunities for their personnel involved in procurement activities to attend procurement trainings and seminars conducted by the PSPTB and other credible institutions. Such trainings will help the procurement staff to equip themselves with the current skills and knowledge necessary for effective management of the procurement function of the Municipal.
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    Assessment of the influence of force account in achieving value for money in construction projects in Tanzania: A case of Bariadi Town Council
    (Mzumbe University, 2019) Mayani, Stephen
    For a long time there has been an outcry in public Institutions of low quality, delayed completion and high cost of construction projects; resulting from contractors, lack of adequate supervision, lack of funds and commitment. The government has been insisting on use of FA in construction of projects. This study assessed on influence of force account in achieving VFM in construction of Health Centers‘ buildings at Bariadi Town Council. Explicitly, the study determined the influence of personnel on VFM in construction of health centers‘ buildings, examined the influence of capital on VFM in construction of health centers‘ buildings and assessed the influence of project management on VFM in construction of Health centers‘ buildings. The study was conducted at Bariadi Town council. A mixed survey study design was used to get a sample size of 205 respondents. However, the study managed to collect and analyse193 questionnaire and 12 interview guides from key informants. Both simple random and purposive sampling techniques were used in selection of sample. The study employed a questionnaire, interview checklists and documentary review methods of data collection. Reliability of questionnaire was tested before analysis of data. Quantitative data were descriptively analyzed and finally subjected to MRA to determine significance of influence on VFM using SPSS version 20, and presented by using tables and figures. Qualitative data were analyzed by using content analysis technique. The study found that there was a relatively significant influence of organization personnel and project management on VFM in construction of public buildings. VFM was explained by 29.2% and 25.3% by organizational personnel and project management respectively with significant contribution on VFM i.e. P-value 0.000 and 0.001 respectively. Organizational capital had very low influence on VFM with p-value 0.99 which is˃ 0.05 showing insignificant influence on VFM. The study concludes that FA has improved VFM in construction of buildings in public institutions. The study provides several recommendations including hiring of adequate engineers and allocate supervision fund in the construction budget. Also BOQs, drawings, specifications and construction budget should be prepared based on project location
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    Assessment of revenue collection efficiency in local government authorities: The case of Tanga local government authorities
    (Mzumbe University, 2014) Kiaze, Ally
    This study was aimed at assessing the efficiency of revenue collection in Local Government Authorities, a case study of Tanga Local Government Authorities. The research questions were aimed at assessing the Revenue collection efficiency in Tanga LGAs, determining factors for revenue collection efficiency in Tanga LGAs and assessing the impacts of each factor on Revenue collection efficiency in Tanga LGAs. In this study, data was collected from 9 District Councils and 50 respondents of Tanga Region through documentary review and questionnaire methods. However, the collected data was analyzed by the use of DEA, Regression analysis, Descriptive statistics and Partial correlation. The findings of this study show that mean technical efficiency results in Tanga LGAs from 2007/08 to 2012/13 were are on average efficient. Also, the findings indicated that 2011/2012 the values of pure technical efficiency for Pangani District Council, Kilindi District Council, Korogwe Town Council and Korogwe District Council were higher than values of scale efficiency. However, this study discovered that 17 (34%) of the total respondents reported that trade openness/transparency is low in determining revenue collection in Tanga LGAs and 17(34%) of the total respondents reported that trade openness/transparency is moderate in determining revenue collection in Tanga LGA. Also 36(72%) of the total respondents reported that political interference in revenue collection is high in Tanga LGAs. Moreover, it was recommended that for efficiency and effectiveness of revenue collection in LGAs trade openness/ transparency is very important. Also, Tanga LGAs have to increase administrative capacity to access revenue potential for effective revenue collection in the authorities concerned. Furthermore, the issue of employee commitment in Tanga LGAs has to be taken into consideration for it is important in establishing and sustaining a professional and effective revenue administration
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    Implementation of accrual based International Public Sector Accounting Standards (IPSAS) in the local government authorities: A case of Dodoma region
    (Mzumbe University, 2018) Matekele, Charles K.
    This research examined the implementation of accrual-based IPSAS in the LGAs. The study adopted a survey design. Based on extant literature, a structured questionnaire was developed. Then a drop-and-pick method was employed to administer the survey instrument to accountants and auditors from LGAs in Dodoma region. We successfully obtained 150 useful responses and applied factor analysis to determine the factors and multiple regression. The first objective was to identify the factors which influence implementation of accrual based IPSAS in the LGAs. According to factor analysis performed, 15 factors were identified as the factors influencing implementation of accrual-based IPSAS. Such factors include staff experience, understanding and skills, in-house training necessity, involvement of professional accountants with high ethical conducts and hope for future business opportunities including attraction of development partners. The study also examined how the identified factors affect implementation of accrual-based IPSAS in the LGAs. Our findings show that staff experience, in-house training necessity, understanding and skills, involvement of professional accountants and publication of financial statements with the standardized format; significantly influence implementation of accrual-based IPSAS in the LGAs. Other factors like sanctions by regulatory authorities, pressure from development partners and adequate implementation policies were also reported to have a significant impact. Finally, the study examined the influences of demographic factors in implementation of accrual-based IPSAS in the LGAs. 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 had a negative impact in the implementation of accrual-based IPSAS in the LGAs. We recommend further studies to examine an alternative way of measuring accrual based IPSAS implementation. In addition, since this research involved 7 LGAs in Dodoma out of 185 found in Tanzania Mainland, further studies should take into account the rest of the LGAs in Tanzania and abroad
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    Implementation of internal audit recommendations in the Local Government Authorities (LGAS): A case of Dar es salaam region
    (Mzumbe University, 2019) Katuli, Hamadi
    This study investigated the implementation of Internal Audit Recommendations in the Local Government Authorities (LGAs) in Dar es Salaam Region. The study employed survey design in which structured research questionnaire was involved. We applied drop and pick technique which resulted into 54 usable questionnaires. The researcher used Descriptive Statistics and Multiple Regression Analysis to examine the implementation of internal audit recommendations in the LGAs. The study found that, there is a satisfactory degree of Implementation of Internal Audit Recommendations. It was further found that, unclear IA Recommendations, shortage of qualified staff and inadequate management support hinders implementation of IA Recommendations in the selected LGAs in Dar es Salaam Region. The study also revealed that, factors which significantly influence implementation of IA recommendations are Involvement of Senior Management, Annual CPD hours, IA trainings, Size of IA Unit and Non-performance of non-audit activities. From the findings of the study it was concluded that, factors which influence implementation of IA Recommendations in the LGAs are Involvement of Senior Management, Annual CPD hours, IA trainings, Size of IA Unit and Non-performance of non-audit activities. Finally, the study recommends that, the rest of the LGAs should learn from the Dar es Salaam Region on how the Internal Audit Recommendations are implemented. In addition, further studies should be carried on in relation to Implementation of Internal Audit Recommendations not only in Dar es Salaam Region, but also in the rest of the LGAs. This could involve District Councils and not Municipal Councils.
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    Effectiveness of internal audit roles in promoting good governance in local government authorities: A case study of Mtwara District council
    (Mzumbe, 2013) Nalinga, Salima
    The aim of this study was to find out the effectiveness of roles played by the internal auditors in promoting good governance in Local Government Authorities in Tanzania due to the fact that there has been an evolution in internal auditing. The objective of the study was to determine the effectiveness of internal audit roles in MDC; relate the roles played by internal audit with promotion of good governance in MDC; identify the strength and weakness in the roles of internal audit in promoting good governance, to examine the extent to which the council’s management acts upon Internal Auditor’s recommendations in the MDC.Literature was reviewed in connection to the topic. Data was collected using interviews and administration of questionnaires in Mtwara District Council from where 40 employees were given questionnaires. A sample of 40 respondents was selected from various departments to represent MDC as a whole. Data was analyzed using statistical package for social scientist (SPSS). From the study, the researcher found out that, most of the employee at MDC has no knowledge on the roles played by internal auditors. Also, most of employees at MDC do not see the relevance of the internal audit activities in the MDC. The researcher also found out from the respondents that the internal audit unit in MDC is not well qualified professionals, motivated and also not well resourced so that internal auditors may help director reach their objectives. The conclusion drawn was that the internal auditors find it difficult to perform their specific responsibilities of preventing, and detecting fraud, errors, irregularities, misappropriation and misuse of public resources. This is because they do not have the needed logistics to enable them carry out their statutory duties. The staff is not well motivated in terms of remuneration, offices and regional accommodation. This affects their morale and does not motivate them to give off their best. The researcher therefore recommends that, public organizations are to be provided with qualified professionals, motivate them by way of higher incentives, training and so forth and government should provide them with necessary resources such as offices, computers and software.
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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