Dissertations (Masters)-A&F.-SOB

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Welcome to the Department of Accounting and Finance collection, dedicated to archiving and showcasing dissertations authored by esteemed members of our academic community, including both faculty and students in the School of Business (SoB).

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Browsing Dissertations (Masters)-A&F.-SOB by Subject "Accounting"

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    Effectiveness of government audit in ensuring accountability of clients in Zanzibar
    (Mzumbe University, 2014) Kassim, Rashid Mohamed
    The purpose of the study was assessed the effectiveness of government audit to ensure accountability of the clients in Zanzibar. The study was focused on assessing the contribution of government audit in managing public resources are responsibly and effectively, assessing the oversight functions of government entities, examining the role of Government audit in minimizing the chances of misuse and mismanage public resource and assess the reliability to the financial statement opinion provided by the government auditors to the intended users. This study adopted the multi embedded case study design and employed qualitative and descriptive statistics. A population of 121 was selected from External and Internal Auditors, Accountants, Director of Audit and Senior Officers from Ministry of Finance and House of Representatives using stratified simple random sampling. The study found that there is little contribution of government audit in managing public resources are responsibly and effectively to achieve the intended result, the due to fact that Government auditors have not fully covered the audit mandate, often some of the government auditors are not abide with the code of ethics, Public Account Committee faces some challenges on exercising their duties which include lack of skills that can cover all aspects ranging from information technology, financial management and public administration, also operate within a limited budget, increases workload and backlogs and the power of PAC in Zanzibar is limited to making recommendations to the House of Representative, most common type of audit approach is vouching audit and there is lack of autonomy in term of finance and employee, under the reliability of financial statement opinion the study showed that some of the audit staffs have no familiar with application of standards and improper planning during the audit work. The study recommends that various strategies that can be employed to address the above challenges. Such strategies include; repeals of the Establishment of Office of the Controller and Auditor General Act number 11 of 2003, revised some of the provision of the Constitution of Zanzibar of 1984 and continuous capacitate of government auditors and PAC through training on the auditing matters.
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    Financial management practices: Inefficiencies for self sustainable on donor funded water projects the case study of Global Water Initiatives Program phase I
    (Mzumbe University, 2013) Mapunda, Keneth Njako
    Financial management practices is the key role for self-sustainability on donor funded water projects, and in Tanzania is the factor which undermine efforts for sustainability. Ability to pay to meet cost is the key essential issue in assuring sustainability. The main objective of the study is to assess the financial management practices specifically the inefficiencies in donor funded water projects to support self sustainable, which eventually will help water entities to achieve sustainability To archive expectation, case study approach was used as means of study. GWI phase one implementation area used as a focal point. Interviews and questioner were used to collect primary data, while secondary data were collected by reviewing butch of documents used in implementation as mean of validating of primary data. SPSS software was used to analyse data which helps to present in form of table and figures which are easy to understand. Issues such as integration between financial planning / monitoring and organization strategies, preparation and sharing of financial information, level of streamlining revenue and source of income were among of financial management related indicators which ware scrutinized. Among of major findings, evidence shows that 65% of executives do not produce financial report decision are based on knowledge and not on reports presented. Revenue collection was weak by 74.7%, slightly improved by the kind of technology deployed where deep well scheme is contributing positive by 65%. The report emphasises the need for pricing based on achieving full cost recovery. To share findings exhausted from this research the most policy implication advice is to look water problem from financial management best practice perspective. Let’s make people accountable on their act or omission which causes non functionality of the water sector, people mast pay based on the value of water. Currently water is not as free gift from god. Also, let’s make people understand water entities the same as other business which are driven by surplus.
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    Financial management practices: Inefficiencies for self sustainable on donor funded water projects the case study of global water initiatives program phase I
    (Mzumbe University, 2013) Mapunda, Keneth Njako
    Financial management practices is the key role for self sustainability on donor funded water projects, and in Tanzania is the factor which undermine efforts for sustainability. Ability to pay to meet cost is the key essential issue in assuring sustainability. The main objective of the study is to assess the financial management practices specifically the inefficiencies in donor funded water projects to support self sustainable, which eventually will help water entities to achieve sustainability To archive expectation, case study approach was used as means of study. GWI phase one implementation area used as a focal point. Interviews and questioner were used to collect primary data, while secondary data were collected by reviewing butch of documents used in implementation as mean of validating of primary data. SPSS software was used to analyse data which helps to present in form of table and figures which are easy to understand. Issues such as integration between financial planning / monitoring and organization strategies, preparation and sharing of financial information, level of streamlining revenue and source of income were among of financial management related indicators which ware scrutinized. Among of major findings, evidence shows that 65% of executives do not produce financial report decision are based on knowledge and not on reports presented. Revenue collection was weak by 74.7%, slightly improved by the kind of technology deployed where deep well scheme is contributing positive by 65%. The report emphasises the need for pricing based on achieving full cost recovery. To share findings exhausted from this research the most policy implication advice is to look water problem from financial management best practice perspective. Let’s make people accountable on their act or omission which causes non functionality of the water sector, people mast pay based on the value of water. Currently water is not as free gift from god. Also let’s make people understand water entities the same as other business which are driven by surplus.