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 "Agency Theory"

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    Assessment of the effects of corporate governance codes on corruption in Tanzania’s public sectors
    (Mzumbe University, 2013) Bajwalah, Asha Juma
    This study intended to assess the effects of corporate governance codes on corruption in Tanzania. Specifically it had three objectives; to assess whether corporate governance codes were adhered to in public sector, to assess the impact that corporate governance codes had on corruption eradication campaign in public sector and, finally, to identify key challenges faced by the public sector on corporate Governance codes. The study had a sample of 40 respondents that were selected on a convenient basis in the ten selected public institutions. Due to time and financial constraints the study involved public institutions in Morogoro region only. The study was descriptive in nature and survey-based. Hence it used interview, questionnaire method in the collection of primary data and observations and documentation in secondary data. Findings from the field of study revealed the following; first corporate governance codes were adhered to within the selected public institutions and, secondly, corporate governance codes of ethics had an impact on eradicating corruption practices. Moreover, corporate codes enabled the achievement of transparency in the public conduct of government officials, enhanced accountability and adherence to professional ethics by the public sector staff. The study also identified key challenges in making the codes of ethics practical and these included lack of financial resources to assess effectiveness of corporate governance codes of ethics and awareness creation campaigns, absence of employees commitment to avoid corruption due to employees’ own behaviors, inefficiencies in public offices operations for instance payment to suppliers of various resources, negative attitudes of staff built on the existing codes of ethics and, lastly, lack of awareness on the roles played by the codes of ethics. In conclusion, the study suggested that in order to combat corruption in Tanzania and to improve the state of good governance, a systematic approach has to be undertaken. This involves effecting major changes to the current corporate codes of ethics as well as emphasizing on the need for board of directors and high government officials to make sure they work in the best interest of all individuals rather than for their selfgains
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    Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO)
    (Mzumbe University, 2015) Mussa, Saleh Juma
    This study aimed to assess factors contributing to poor performance of Internal Auditing in Public sectors in Zanzibar. The study based on examining the roles of internal Audit in minimizing the chance of misused and mismanagement of public resources, also determine the reliance of External Auditors on Internal Auditors works and to examine the challenges faced by internal Auditors in implementing their duties in public sector. The study was conducted in Zanzibar west urban region at Zanzibar Electricity Corporation, Zanzibar Insurance Corporation, Office of Controller and Auditor general and Ministry of Finance. The questionnaires and interviews were used to gather information from the respondents in which random sampling was used to get the senior officers from the targeted departments, internal auditors, external auditors and accountant. The study adopted both qualitative and descriptive statistics approach The study found that there were numbers of factors that contribute to the poor performance of Internal Audit in public sectors in Zanzibar which include less independence of Internal Auditors, poor response of top management on recommendation made by Internal Auditors, limited scope of service of Internal Auditors, competence of Internal Auditors, ineffective planning of audit work, lack of availability sufficient resources and poor communication between Internal Auditors and Management. In conclusion the study recommended that the government of Zanzibar in order to improve the performance of Internal Audit Unit, it should make Internal Audit be impartial unit offering services to the organization with professional integrity and high ethical standards based on acknowledged best practice.
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    Perception of accountants on the application of International Public Sector Accounting Standards (IPSASS) in Tanzanian local government authorities: A case of Manyara Region
    (Mzumbe University, 2019) Chibunu, Wictory E.
    This study assessed the perception of accountants in relation to the IPSAS financial reporting quality of Tanzanian LGAs; a case of the Manyara region. More specifically the study aimed at determining the relationship between IPSAS perceived knowledge and IPSAS financial reporting quality (relevance and faithful representation), to examine the influence of IPSAS perceived ease of use in the IPSAS financial reporting quality and to assess the relationship between perceived cost-benefits of IPSAS implementation and the financial reporting quality of the LGAs. One hundred and sixteen accountants and auditors were taken as a sample of this study using purposive sampling technique and structured questionnaires were administered to the respondents. After data collection exercise we recorded and coded data through the Statistical Package for Social Science (SPSS) version 23. We performed factor analysis and Principal Component Analysis (PCA) to identify the common factors that account for the correlation between the research variables and to form the dimensions of research data set respectively. The factors loaded and met the requirements were retained for the regression analysis. The study conducted regression analysis so as to examine the relationship between IPSAS perceived knowledge, IPSAS perceived ease of use and perceived cost-benefits of IPSAS implementation against relevance and faithful representation. Generally, the regression analysis results show that IPSAS perceived ease of use and IPSAS perceived cost-benefit are the independent variables that are mostly related to the financial reporting quality. The study recommended that future studies should consider the use of other approaches such as observation, interviews as well as focus group discussion in data collection so as to provide enough chance for accountants to give more elaboration in case of rise in doubts. The study further recommended that the Tanzanian LGAs and other responsible organs should take into consideration the significance of Accountants' perception in the implementation of IPSAS so as to get the anticipated results. However, there is a great need of building a robust understanding and skills to all accountants so as to assist in the implementation and application of IPSAS that will eventually attain its objectives.