School of Business (SOB)
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Item 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 LGAsItem Factors determining the growth of savings and credit co-operative’s in Tanzania: The case study of SACCOS operating in Morogoro urban district, Morogoro region Tanzania(Mzumbe University, 2013) Kibasa, Emma M.The purpose of the study was to identify factors determining the growth of Savings and Credit Co-operatives (SACCOS) in Tanzania. The main objective of the study was to identify the factors determining the growth of SACCOS in Tanzania. Specific objectives were: to appraise the influence of savings culture commonly used by SACCOS, to map the effects of economic activities to SACCOs members on the growth of their cooperatives, to determine the contribution of management experience on development of SACCOs and asses the role of actual credibility offered by Financial Institutions to members on growth of their co-operatives. The study used purposive sampling techniques in choosing a sample of 60 respondents. Data were analyzed by computer software “SPSS” whereby, quantitative information was obtained by a way of tabulations and rankings polished by the use of frequencies and percentages whereas frequency tables and pie charts used to present qualitative part of the study results. Results show that: Saving culture among SACCOs‟ members prosper growth of their cooperatives – in the sense that many shares are created and hence liquidity. Economic activities also play a great role as it enables members to return both principal and interest of the loaned amount on time. Furthermore, managements experience cited as a vital factor contributing the growth of SACCOs. The findings show most members of the SACCOs are lacking knowledge on co-operatives, thus study recommends that both knowledgeable SACCOSs‟ members and Financial Institutions increase their active participation in providing education to other member of SACCOSs amid credit provision and investment opportunities, to find the way which can motivate members on saving culture, like to increase interest on saving and charge reasonable amount of interest on loans so that in turn, co-operatives flourish and survive for longer than ever.Item The impact of working capital management on profitability of listed cement companies in Tanzania: A comparative study of Tanga Cement Company Ltd and Tanzania Portland Cement Company Ltd.(Mzumbe University, 2015) Lyimo, Evance WiliamWorking capital management is needed for day to day operations of a business firm. Working capital management involves administration of the most liquidity resources of the business firms which include cash and cash equivalents, inventories and trade and other receivables. Adequate management of working capital will resulted in achievement of maximum gross operating profit thus maintaining liquidity position and maximizing shareholders wealth which is the central tendency of goal of any firm. Unlikely, insufficient working capital administration will result into illiquidity due to the fact that respective company won‟t able to generate enough GOP to enhance liquidity position. Business firms required to hold appropriate working capital so as to trade-off between liquidity and bankruptcy. Companies can use working capital management as an approach or tool to influence GOP. This paper investigated the impact of working capital management on profitability of cement companies registered in Tanzania. The study based on two companies only due to the fact that at the time of conducting research there were only two listed companies. The study covers a period of 8 years from year 2006 to 2013. Descriptive statistics, correlation and multiple regressions analyses are employed to explore the relationship between working capital components and GOP. The correlation analysis for TCCCL established that GOP is negatively related with APP against expected and ITID as expected. While correlation and multiple regression analyses found that GOP is negatively related with ACP as expected and positive related with CCC against expected. Regression for TPCCL established that GOP was negatively related with ACP as expected and positively related with ITID against expected. Also GOP positively related with APP (as expected) while negatively related with CCC (as expected). This commented that profitability of Cement Company depends on effective working capital management in order to trade off between liquidity and bankruptcy. The study is therefore recommended that for those working capital components bring unpredicted results, efficient in supervision is needed to improve. Similarly for those insignificant relationships care is required to advance from respective areas.Item Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC)(Mzumbe University, 2013) Mkwe, Thomas V.The role of the audit committee and the internal audit function in corporate governance has grown in recent years. In that context, the audit literature and practice has underlined the increasingly important role of support and interaction between the audit committee and the internal audit with the aim to improve the corporate governance quality. The purpose of this paper is to examine the effectiveness of audit committee in achieving the independence of internal auditor. Data were collected by means of questionnaires and interviews addressed to chief internal auditor, auditors, TPDC staff and the audit committee also by means of documentary sources The results suggest that the expertise and frequency of meetings of the audit committee have a positive impact on audit committee interaction with internal audit, while the size of the audit committee affects negatively this interaction. However, audit committee independence has no effect on audit committee relation with the internal audit function.Item Capability, social capital and opportunity-driven graduate entrepreneurship in Tanzania(Journal of Small Business and Enterprise Development, 2018) Wakkee, Ingrid ; Hoestenberghe, Karel ; Mwasalwiba, ErnestPurpose The purpose of this paper is to gain insight into the reasons why most Tanzanian graduates do not consider entrepreneurship as an attractive career option despite dire labor market conditions, while a small number of them are able to benefit from local opportunities. Design/methodology/approach Utilizing insights from capability and social capital perspectives, a qualitative investigation based on interviews, group discussions and document analysis was undertaken to explore how this phenomenon can be explained and remedied. Findings This study shows that many graduates value entrepreneurship as a potential career but many find their way to be act upon these aspirations blocked. Indeed, actual entrepreneurial capability is only available to a minority of graduates with access to powerful connections who are able to benefit from technological and financial conversion factors. Most graduates cannot benefit from these conversion factors due to the lack of the necessary social capital to break through to the legal, tax, financial and cultural systems. Hence, the authors argue that social capital itself is actually a critical conversion factor toward developing entrepreneurial capability. Research limitations/implications The insight formulated in this study are based on a qualitative analysis of the Tanzanian context and formulated specifically for this particular context. At the same time, the country shares many characteristics with other countries in Africa, many of which are struggling to move toward a more entrepreneurial society. Hence, the recommendations may partially be transferable beyond the specific Tanzanian situation. Theoretically, the notion that social capital should be considered as a key conversion factor enabling aspiring entrepreneurs in translating valued functionings into actualized functionings and thus toward enhancing entrepreneurial capability opens up novel avenues for empirical research into how entrepreneurship can be stimulated. Social implications This study searches for conversion factors from the actual “functioning” toward the real “capability” allowing to succeed as a new graduate and find that social capital itself might act as the critical conversion factor. That brings the authors to the recommendations for policy makers, educators and media, argued in such a way that the entrepreneurial capability of young graduates and their ability to tap into relevant social capital can be enhanced. Originality/value The combination and integration of the Sen’s capability approach with social capital perspectives offers a novel way to explain difference in responses to the Tanzanian institutions and their ability to act upon a valued functioning such as opportunity-driven entrepreneurship.Item Owner-managers' demographic characteristics and the growth of Tanzanian small and medium enterprises(International Journal of Business and Management, 2015) Nsubili, IsagaThis paper aims to contribute to the understanding of the demographic factors that influence the growth of Small and Medium-sized enterprises (SMEs) in Tanzania. A survey method was used to gather data from 300 small business owners and managers located in selected cities in Tanzania. Multiple regression analysis was conducted to analyse the influence of owner-manager demographic factors on the growth of SMEs. Three indicators for growth namely employment, sales and assets were used to measure growth. The results suggests that workshop, vocational training, industrial and managerial experience and family background do influence the growth of SMEs. Entrepreneurial experience and level education successfully completed by the owner-manager are not important in explaining SMEs growth. The results suggest that policy measures that promote workshops, role models and previous experiences may have the greatest impact in terms of helping to facilitate SMEs growth in Tanzania. However, the results are limited to a single survey and the data was collected from only one sector (furniture sector) in Tanzania. Replication of this study using larger samples to different sectors and a broader geographic base is suggested for cross validation purposesItem The relationship of personality to cognitive characteristics and SME performance in Tanzania(Emerald Publishing Ltd, 2018) Nsubili, IsagaPurpose– Focussing on the relationship between personality traits and small and medium enterprise (SME) performance in Tanzania’s furniture sector, the purpose of this paper is to examine the effect of cognitive characteristics as a mediating variable. Design/methodology/approach– A total of 300 SMEs in furniture sectors from four different regions in Tanzania were involved in this study. Structural equation modelling approach was used to test simultaneously the direct and the indirect effects of the characteristics of the entrepreneurs on the SMEs performance. Findings– The findings show that personality traits have a significant influence on SMEs performance through cognitive characteristics. Research limitations/implications– The study’s data were collected from businesses in only one industry (furniture) in Tanzania. Future research may extend the approach to other business sectors. Practical implications– Since entrepreneurial characteristics are considered an important driver of a country’s economic development and performance, it is hoped that governments and sector associations implement suitable policies and incentives to develop an entrepreneurial culture among citizens. Originality/value– Current knowledge about entrepreneurial characteristics and their relationship with SME performance in developing countries, especially Tanzania, is very limited. The present study suggests that cognitive characteristics are necessary mediators of the link between personality traits and SME performance.