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Management control system and its implications to the Firm performance: case of Commercial Bank in Tanzania

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Show simple item record Hassan, Abdul 2016-03-08T16:36:15Z 2016-03-08T16:36:15Z 2014
dc.description A Dissertation Submitted in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Science in Accounting and Finance (MSc- A&F) of Mzumbe University Dar es Salaam Campus College. en_US
dc.description.abstract The study was on the Management Control System and Its Implications to the Firm Performance: Case of Commercial Bank in Tanzania. The study investigated the factors influencing bank performance, non financial MCS measurement promotes bank performance and the internal factors that influence MCS. The study involved (30%) Males and (70%) Females. The data collection methods were questionnaires and personal interview. The statistical methods used was CAMEL ratios. The study revealed that both banks are financially viable as both have adopted prudent policies of financial management. Both the banks have managed their capital adequacy ratio well above the minimum standard of 10%. The average leverage ratio in case of CRDB was more (1.746) compare to Stanbic bank was (0.828). The CRDB bank has been able to maintain the ratio of Net NPAs to Net advances at 3.42%. The Stanbic bank has been more efficient by maintaining the average ratio of Net NPAs to Net advances at 1.760%. Similarly, the average loan loss cover maintained by Stanbic bank (9.52%) is more than that of CRDB bank (8.288%). The findings as well noted the measures of innovation and employee involvement were not perceived to be as important as customer service and market standing this is a concern. It was also revealed that there was a strong importance-measurement gap for certain factors. That is, although top executives believe that certain nonfinancial factors are highly important, a large number of managers are not capturing data on these measures. However, it was revealed that the leading factor for management control system was the introduction of new technology, capacity to undertake action, the capacity to undertake action is essential in firm performances. Firm size appears to be an important factor in the use of management control systems and strategy to change. The study concluded that the environment in which internal control operates has an impact on the effectiveness of the control procedures. In fact it is institutions control environment which embodies the principles of strong internal control. It was recommended that the regulatory authority should come in and homogenize prices of such activities in order to protect bank clients from being exploited. en_US
dc.language.iso en en_US
dc.publisher Mzumbe University en_US
dc.subject Management control system en_US
dc.subject Firm performance en_US
dc.title Management control system and its implications to the Firm performance: case of Commercial Bank in Tanzania en_US
dc.type Thesis en_US

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