Working Capital Management Practices in Government Agencies: A Case of Tanzania Building Agency (TBA)

dc.contributor.author	Mgalilwa, Frank
dc.date.accessioned	2020-08-13T06:05:39Z
dc.date.available	2020-08-13T06:05:39Z
dc.date.issued	2019
dc.identifier.citation	APA	en_US
dc.identifier.uri	http://hdl.handle.net/11192/3701
dc.description	A Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the Degree of Master of Science in Accounting and Finance (MSc. A & F) of Mzumbe University	en_US
dc.description.abstract	This study examines working capital supervision performances in government agencies in Tanzania. The study used a descriptive case study design whereby a representation of 60 respondents was selected. Primary information was collected by using interviews and questionnaires instruments which were distributed to respondents. Study findings identified that TBA has a tendency of piloting a routine captivating weekly and monthly with the aim of getting physical proof of the belongings possessed by an organisation with their particular values. The organisation uses mostly manual system method in controlling its stock while the electronic system is also used at a low extent. The organisation has no clearly written information about credit policy and there is no limit of time for debt collection. Lack of clear credit policy has affected the organisation accounts receivables in a negative way. TBA experiences financial problems in implementing the management of WCM and these problems include; failure to complete projects on time, delaying to settle its bills on time, delaying on paying salary to its employees and delaying in paying to its suppliers which all these problems are caused by poor management structure, poor infrastructures and lack of clear debit and credit policies, incompetent staff, the insufficient fund from the government and poor use of technology in record keeping. The study concludes that government agencies funds in Tanzania are being embezzled and not managed and safeguarded as a result of poor supervision of working capital and usage of poor technology. The study recommends that proper internal control systems on working capital are the only way which can help to make the management of working capital effective. This is possible by the use of advanced technology i.e. computerized technology and having competent staff.	en_US
dc.description.sponsorship	Individual	en_US
dc.language.iso	en	en_US
dc.publisher	Mzumbe University	en_US
dc.subject	Working Capital, Working Capital Management	en_US
dc.title	Working Capital Management Practices in Government Agencies: A Case of Tanzania Building Agency (TBA)	en_US
dc.type	Thesis	en_US