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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Item Impact of internal revenue collection on the development of infrastructure: A case study of Bukoba Municipal Council(Mzumbe University, 2013) Titus, EmmanuelThis study aimed at examining the impact of internal revenue collection on the development of infrastructure in Bukoba Municipal Council. Infrastructure of the council depends much on internal revenue. Therefore internal revenue collection of the Council is the cause of the development. The methodology used were non participatory method, the study used a case study design, Bukoba municipal was used, and primary data were collected using questionnaire while secondary data were collected through documentary review. The information collected were analyzed using computer packages and processed them using manual method. The decision criterion was taken to the highest percentage. The researcher used primary and secondary methods of data collection to generate the needed data. The researcher used both qualitative and quantitative research designs with a sample of 90 respondents included the staff of Bukoba Municipal Council. The data obtained through questionnaire and documentary. The data presented in tables and expressed in simple percentages. The major findings found were under collection of internal source of revenue. The following were some of the findings which lead to insufficient development of the Bukoba Municipal: Bukoba Municipal council were incapable to deliver services and development expected by the people and insufficient of internal revenue collected to maintain the existing infrastructures. The researcher therefore recommended that the challenge that contribute to the declining trend of internal revenue collections in Bukoba that include, political interference, poor collection systems, inadequate facilitation, traditional defaulting. Such challenges should be addressed using the following measures because were not beyond management control;- motivating revenue collector, mobilizing politician not to interfere in revenue collection, outsourcing of internal revenue collection and training revenue collectors because Internal revenue collection had a positive or negative correlation on development. The researcher suggested that future studies should be conducted to analyze any other factors that affect internal revenue collection as well as development in local governments‟ authorities in TanzaniaItem Impact of internal revenue collection on the development of infrastructure: A case study of Bukoba Municipal Council(Mzumbe University, 2013) Titus, EmmanuelThis study aimed at examining the impact of internal revenue collection on the development of infrastructure in Bukoba Municipal Council. Infrastructure of the council depends much on internal revenue. Therefore internal revenue collection of the Council is the cause of the development. The methodology used were non participatory method, the study used a case study design, Bukoba municipal was used, and primary data were collected using questionnaire while secondary data were collected through documentary review. The information collected were analyzed using computer packages and processed them using manual method. The decision criterion was taken to the highest percentage. The researcher used primary and secondary methods of data collection to generate the needed data. The researcher used both qualitative and quantitative research designs with a sample of 90 respondents included the staff of Bukoba Municipal Council. The data obtained through questionnaire and documentary. The data presented in tables and expressed in simple percentages. The major findings found were under collection of internal source of revenue. The following were some of the findings which lead to insufficient development of the Bukoba Municipal: Bukoba Municipal council were incapable to deliver services and development expected by the people and insufficient of internal revenue collected to maintain the existing infrastructures. The researcher therefore recommended that the challenge that contribute to the declining trend of internal revenue collections in Bukoba that include, political interference, poor collection systems, inadequate facilitation, traditional defaulting. Such challenges should be addressed using the following measures because were not beyond management control;- motivating revenue collector, mobilizing politician not to interfere in revenue collection, outsourcing of internal revenue collection and training revenue collectors because Internal revenue collection had a positive or negative correlation on development. The researcher suggested that future studies should be conducted to analyze any other factors that affect internal revenue collection as well as development in local governments‟ authorities in TanzaniaItem The impact of microfinance efficiency on sustainability of microfinance institutions in Tanzania(Mzumbe University, 2013) Masawe, NicholausThe fast growing microfinance sector industry in Tanzania has called for the need of microfinance efficiency to fuel their financial and social sustainability. Although different MFIs exist for different reasons, it is through microfinance efficiency where such MFIs converge. Regardless of their type and goals, MFIs are strongly recommended to be strong sustainable both operationally and financially. However, sustainability of MFIs is impossible to achieve without first strive to achieve microfinance efficiency. This is particularly important if the level of competition in the industry is growing fast like the one in Tanzania. Therefore, there is undeniable a link between MFIs sustainability and microfinance efficiency, and the two concepts cannot be separated. A lot of studies have been done in the area of financial sustainability, but no one, if any, has been done to find out the impact of microfinance efficiency on sustainability of MFIs in Tanzania. This study, therefore, intended to bridge this gape. This study employed quantitative approach using panel data to analyze data of seven MFIs whose information are contained in the MIX database. It was revealed that Cost per borrower, borrowers per loan office and number of borrowers influence the microfinance efficiency of MFIs in Tanzania. In addition, the study revealed a positive relationship between microfinance efficiency, as measured by number of borrowers and borrowers per loan officer, and the sustainability of MFIs. On the other side, negative correlation appear to exist between write off ratio, risk coverage ratio, cost per borrower & loan size with the financial sustainability. From the study findings, among others, it is recommended that the policy makers to step in the industry and impose the regulation to all MFIs regardless of their size, type and location just like what is done by the Bank of Tanzania in regulating financial institutions. Otherwise MFIs may end up reversing the primary reason of their existence.Item Assessment of the effects of employees job satisfaction on work performance in insurance company: A case of Jubilee insurance company(Mzumbe University, 2015) Mahene, Esther JohnThe overall purpose of the research was to assess the effects of employees’ Job Satisfaction on work performance in Jubilee Insurance Company. The study also took a wide role by looking at the most influencing factors affecting Job Satisfaction in Jubilee Insurance Company on the basis of the factors that were presumed to affect Job Satisfaction included, payment, and teamwork, opportunities for promotion, Job security and working conditions. The following specific objectives were covered; first was to explore the factors that influence job satisfaction, second was to assess work performance in theJubilee Insurance Company, and third was to find out the relationship between Job satisfaction and work performance. The study adopted a case study research design. The area of the study was Jubilee Insurance Company. The total population was 30 employees. Purposive sampling technique was applied. Employees were divided in four categories, namely, operation staff, middle staff, senior staff and the management. Data was obtained through a questionnaire and the analysis was done with the help of SPSS. The study shows that a high percent of employees are not satisfied with pay and opportunities for promotion and to a large extent they are not motivated by them too. Factors like working condition, job security, supervision and leadership, team work, organizational policy,technological change and organizational culture affects employees’ performance in Jubilee Insurance Company. The study recommends that, Jubilee Insurance Company should improve the whole compensation package and promotion opportunities, to make sure that they relate to the employees performance so as to enhance the overall goal achievement in Jubilee Insurance CompanyItem Impact of internal audit efficiency on effectiveness of financial management in public sector organizations: A case study of local government authorities in Shinyanga Region(Mzumbe University, 2014) Kitojo, ChristianThe motive of this study was to evaluate the impact of internal audit efficiency in improving financial management effectiveness in public sector, specifically just after establishment of the Internal audit General Division (IAGD). Fifty-eight responses from six district councils at shinyanga region were gathered using questionnaires, interviews and documentations and they were analyzed using descriptive analysis, simple and multiple regression from excel and SPSS software programs. The findings revealed that there was inefficiency of internal audit units that is two out of six councils had efficiency while the rest were not efficient. In addition, it found that two out of six councils had better in financial management. Moreover, there a positive was relationship between internal audit efficiency and financial management effectiveness in Shinyanga LGAs. It seems to be strong with positive correlation of about 87.3%. Results also revealed that there were many factors that hindered financial management effectiveness these included: poor leadership in finance department, low salary, political interference and inconsistency of government policies. In the meantime, inadequate resources, lack of experience and poor relationship between internal audit efficiency and financial management effectiveness were main factors hindered efficiency of the internal audit. This study recommends the government and responsible agencies to increase efforts in ensuring the internal audits in public sector are strengthened in order to meet citizen’s expectation towards public fundsItem Impact of internal controls on execution of payroll system :A case study of Ministry of Finance and Economic Affairs – Zanzibar (MoFEA)(Mzumbe University, 2013) Ahmada, Ridhwan I.Many of the organizations’ activities are not attained due to poor or ineffective of internal controls system; with proper internal controls however guarantee the efficiency of a particular system (activities). Therefore, this study aimed at assessing the impact of internal controls on execution of payroll system to the Ministry of finance and economics affairs Zanzibar (MoFEA). The research methodology used case study research approach. A sample size of 60 respondents who comprised of MoFEA’s employees and other staffs working with the government of Zanzibar was involved. The methods of data collection involved both primary and secondary sources. Primary data were collected by using questionnaires and interview guide whereas documentary review was used in secondary method. The Statistical Package for Social Sciences (SPSS) software, and simple calculations by calculator were used to analyze the data where simple frequencies and percentages were created. The study findings observed that, internal controls were available on the payroll system of the organization; these were 78.3% of the respondents. Specifically 83.3% said that pay slips are issued, 65% segregation of duties is available, 95% block of salaries is exercised and 80% government payroll review is too exercised. Also the study revealed that some payroll activities were good enough for the efficiency of payroll system. In addition to that, it was found that there was compliance of internal controls in relation to the payroll system through punishments and having responsible parties to monitor the compliance. The study however portrayed that, almost 31.7% of the total respondents said that there were some weaknesses in relation to internal controls over payroll system. Following these results the researcher therefore calls for the Ministry to analyze and take the corrective measures with those weaknesses of internal controls over payroll system. The ministry also should pay salaries based on time (attendance) as this will discourage employees being absent from their work, independent check by the auditor and governments’ payroll review should be carried on in a scheduled manner. i.e. at a regular interval.Item The impact of privatizing banking industry in Tanzania: A case study of National Bank of Commerce, Headquarter(Mzumbe University, 2013) Kisenge, Frank FredrickFinancial support from the banking industry and other financial institutions is a key element for a business to succeed in their move towards contributing to the poverty alleviation, creation of employment, winning business competitions and increase productivity capacities. Without finance, small entrepreneurs cannot acquire or absorb new technologies nor can they expand to compete in the global markets or even strive to business linkages with large firms. Failure to finance access has been cited as a major problem in recent years. However, there are significant perceptions as to the size and causes of financing gap. The major objective of the study was to identify impact caused by privatizing banking industry in Tanzania. A detailed relevant literature, review was done so as to set the study within its wide context and to show the reader how the study supplements the work that has already been done. A case study designed was adopted where NBC, was chosen as a case. Findings of this study show that there is a major positive effect by privatizing bank industry due to great changes done by those who might have taken the business by expand the business which result increase in employment, increase number of branches which brought services near citizen, also they brought new technologies which facilitate the use of bank services without being in the bank premises for example the use ATM machine, Internet Banking, On line payment service example –purchase of Luku, Telephone credits and the payroll processing service.Item Assessment of the budget and budgetary control in enhancing financial performance of an organization: The case of TANESCO(Mzumbe University, 2014) Joseph, Marygoreth LyaruuThe study aimed at assessing budget and budgetary control in enhancing financial performance of an organization. Specifically the study focused on identifying the budgeting process of TANESCO, assessing the trend of budget performance of TANESCO from the year 2006-2012, and to determine the contribution of budget in the financial performance of the company. The study adopted a case study research design as the best way of collecting data and assessing the budget and budgetary control in enhancing financial performance of an organization. The study comprised 80 respondents from TANESO-Headquarter. Questionnaire, interview and group discussion were used to collect data. Data were presented into tables, graphs and charts for easy analysis and discussion of findings. The study findings indicated that budgeting process starts with identification of financial objectives and it end up with monitoring, adjustments and providing feedback for the necessary corrective measures. Also the study indicated that TANESCO is experiencing negative variance in its budget trend for each financial year and lastly the study revealed that budget and budgetary control contribute much to the effectiveness of the organization. The study concluded that in order to enhance the financial performance of TANESCO there must be proper control and management of the organization’s budget. The study therefore; recommended that in order to enhance performance budgetary control need to be done from the beginning of the budgeting process until the end of the budget implementation and formulation of the new budget.Item Factors influencing delay of member’s benefits payment: The case of National Social Security Fund and Parastatal Pension Fund(Mzumbe University, 2014) Harrison, UpendoThe purpose of the study was to identify the factors which influence the delay in member’s benefits payments in Pension’s Scheme (social security schemes). The aim of the work was to provide and correctly identify factors that lead to delay in benefit payments and its effect to members and to the Pension schemes. The research sample comprises of 90 respondents from NSSF and PPF staffs, contributing employers and NSSF and PPF beneficiaries (Members). The data was collected using documentary review, questionnaires, semi-structured and unstructured interviews. The data collected was analyzed and presented tables, narrative notes, numerical figures and percentages. The study found that the delay in benefit payment is mainly brought about by failure or inability of the organization to decentralize some of its decisions and functions, keep members records properly, computerize benefit payment functions, and evasion of contribution. The delay in promptly benefit payment has been observed to have several side effects to the fund and the members. It has been revealed that members waste a lot of their economic resources to frequently follow up their benefits, they also loose income which could be earned, if their payment could be made earlier and get invested in profit making ventures. The organizations lose credibility to customers and the general public. This may lead to decline in future market share and high costs associated with follow ups and processing benefit at a later time. In view of the findings, a number of recommendations were put forward. These are based on how to improve records management, customer care, delegate some decisions and functions in order to reduce and keep cost in line and ensure timely benefit payment to beneficiaries, findings and recommendations advanced may be used to improve the situation.Item Factors influencing own source revenue collection in local government authorities in Tanzania: A case study of Mpwapwa and Kongwa District Councils(Mzumbe University, 2019) Malangalila, Joseph GaudenceThe study, which examined the factors that influence the collection of own-source revenue in local government authorities, used survey and case study research strategies to achieve its objectives. Its specific objectives were; examining the impact of local government authorities initiatives to improve the collection of own-source revenue, examining the factors against the success of initiatives to improve the collection of own-source revenue in local government authorities and exploring the remedial measures against the challenges facing initiatives to improve the collection of own-source revenue in local government authorities. Data were collected through questionnaires, interviews, and documentary reviews. This study was conducted because evidence showed that the local government's own-source revenue continued being poor despite a number of programs and initiatives to improve it. The findings of the study were presented in line with the three research objectives and summarized in three categories. The first category of findings indicates that initiatives to improve the collection of own-source revenue in local government authorities did not bring about the intended results. The two initiatives which were measured (outsourcing and ICT) did not bring about the desired impact on revenue. The second category of findings indicated such factors as lack of feasibility study of own-source revenue potential before outsourcing, shortage of ICT facilities, lack of autonomy to identify new sources of revenue to be among the factors influencing the success of initiatives to improve the collection of own-source revenue in local government authorities in Tanzania. The third category of findings is in the form of remedial actions against challenges faced during the implementation of initiatives to improve the collection of own-source revenue in local government authorities. These remedial actions include a complete assessment of revenue potentials before outsourcing, procurement of enough ICT facilities for revenue collection, and granting more autonomy to local governments to identify potential sources of revenue. Among the study’s recommendations include granting more authority to local governments to expand revenue bases, feasibility study of revenue potentials should be done before outsourcing the collection of own-source revenue, and training of revenue collectors the application of ICT to collect revenue.Item Factors influencing the adoption of mobile financial services in the unbanked population: The case of Chamwino District(Mzumbe University, 2014) Lema, AuleliusMobile financial services (MFS) are a recent rapid development that is taking place in developing and emerging countries. The penetration of mobile financial services has been supported by rapid advances in wireless technologies and mobile penetration in many countries across the globe and a number of developing countries. Currently there are 150 operating mobile money deployment and over 110 planned to be deployed worldwide. Its development provides a great opportunity to deliver financial services to the unbaked who are more than 2.5 billion across the globe. Mobile financial adoption has been different from one country to another. Evidences show that countries like Kenya have experienced a faster mobile financial service adoption than other countries like Tanzania (Keeler, 2012; Horne and Nickerson, 2013). This study investigated the factors influencing the adoption of mobile financial services in the unbaked population. The study hypothesizes the following variables to have influence on the adoption of mobile financial service; Perceived usefulness (PU), Perceived ease of use (PEU), Perceived cost (PC), Perceived trust (PT), Perceived risk (PR) and Social influence. The construct validity of the measurement items was established by using confirmatory factor analysis and the reliability was established by using Cronbach’s Alpha coefficient. The hypothesis was tested by using multiple regression analysis and the independent sample t-test was used to investigate if there is a difference in the adoption between male and female. The sample size used 206 respondents who were selected from the study area. The study revealed that perceived usefulness, perceived cost and social influence were found to have a significant influence on the adoption of mobile financial services. Perceived ease of use, perceived cost and perceived trust were found to have an insignificant influence on the adoption of mobile financial services. It was also revealed that there is no significant difference in the adoption of mobile financial services between male and female.Item Factors obstructing local government authorities from attaining estimated revenue collection goal: The case of Arusha City Council(Mzumbe University, 2013) Katunzi, Magdalena Z.The study set out to evaluate the factors obstructing Local Government Authorities from achieving estimated revenue collection goals. Specifically the study aimed at identifying the economic activities undertaken in the LGAs and to evaluate the relationship between the identified economic activities and LGAs’ major own revenue sources, evaluating LGAs’ own source revenue collection methods, evaluate the trend of LGAs’ actual revenue collections in past four years and pointing out the factors behind LGAs’ failure to meet their estimates in actual revenue collections. The research design used was the case study taking into account the Arusha City Council (ACC). The sample size of 20 respondents was used while the sampling procedure applied was purpose sampling technique. Both primary and secondary data were obtained through questionnaires and interview for primary data and documentary review for secondary data. The data processing was done using the Statistical Package for Social Science (SPSS), while data analysis was been undertaken using both Descriptive Statistics and Inferential Analysis. Findings of the study revealed some of the economic activities undertaken in ACC to be Business activities comprised of large scale businesses, medium businesses and petty businesses, Tourism activities such as tour guiding, tourism hotels and tourism transportation. The some of the major sources of revenue of ACC were Service levy, Market levy, Guest house levy and Hotel levy, Public parking fees and Posters and billboards fee, where by two methods which are own council revenue collectors and outsourcing were in use. Also, the findings of the study concluded that Central Government's directives, weak and unbinding contracts given to revenue collecting agents to be some of the factors causing low revenue collections by LGAs. And finally the researcher recommended that, PMO-RALG to assist LGAs to have Taxpayers data base and as soon as possible to approve the draft by-laws submitted by LGAs. LGAs are argued to prepare bounding contracts to their revenue collecting contractors to minimize losses resulting from contractors default while the Central Government should respect LGAs’ autonomy.Item Factors responsible for ineffective lending performance by commercial banks in Tanzania: The case of National Bank of Commerce (NBC) corporate branch(Mzumbe University, 2013) Mbena, AnnaThis study mainly aimed at identifying factors responsible for ineffective lending performance among commercial banks in Tanzania: The Case of National Bank of Commerce (NBC) Corporate Branch, Kinondoni District, Dar Es Salaam, Tanzania. In the methodology, the study used documentary review, questionnaire, and interview as techniques in gathering data from a sample size of eighty respondents. The findings were presented and analyzed using figures and tables, both supported by percentage in comparing and making consideration from respondents’ views upon which, conclusion and other final steps were drawn. The study had to achieve four specific objectives which were; to examine whether effective lending performance can lead commercial banks to achieve desirable return on investment from lending exercise; to identify factors responsible for the ineffective lending performance achieved by commercial banks in Tanzania, to determine whether there is influence from inappropriate repayment process that leads to ineffective lending performance in commercial banks, and to assess the influence of available banks lending policies on the vulnerability of effective lending performance in commercial banks. Based on findings obtained from the whole process, this study found out that effective lending performance can lead commercial banks to achieve desirable return on investment from lending exercise, since each and every aspect from there in will be as well as desirably achieved. The study also found that lending performance at NBC seems to be unsuccessful (ineffective). The study further concluded that the ineffective lending performance is the result of several factors amongst others which include; low trend in returning credits (loan) by borrowers, tight lending conditions leaving most of borrower incapable of benefiting by this exercise. The study found that factors that hinder the implementation of effective lending performance include; poor lending policies, low trend in returning credits/loans, all other conditions governing lending exercises being too tight, high interest imposed in returning credit, and son. For, it was found that lending policies are not favorable toward effective lending performance. Therefore, since, many issues relating to lending exercise, in commercial banks, in Tanzania remain critical, commercial banks were recommended to take urgent action to rectify the situation. Further studies recommend to touch either similar or same areas as the way to the either extend or put more clarification about knowledge pertaining to lending business.Item Financial development and economic growth in Tanzania(Mzumbe University, 2015) Chisimbili, Richard HalordThe paper examined the empirical relationship between economic growth and financial development (FD) in Tanzania over the period 1988–2012. The long-run and short-run parameters were estimated by use the Augmented Dickey Fuller (ADF) statistics and the Phillips-Perron (PP) approach for cointegration analysis. To determine the direction of causality, Vector error correlation model shows there is long run causality but only Domestic credit provided by banking sector had a short run and long run, Granger causality analysis was done. Empirical findings indicate that there is stable long-run relationship among variables; it was also found that financial development has a significant positive effect on economic growth. The Granger causality tests showed that there is bi-directional causality between financial development and economic growth in Tanzania for the period under study (1988–2012). This result therefore, supports financial development hypotheses. This means that financial development accelerates and augments economic growth in Tanzania and that economic growth leads to development of the financial sector in Tanzania. Thus, the government should strengthen the reforms in the financial sector so as to attract investors and improve the efficiency of all production activities in the country. At the same time, the government should enhance macroeconomic policies; fiscal policies, policies that attract foreign direct investment, and export promotion policies that on average lead to economic growth should.Item 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 N.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 analyze 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 emphasizes 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 .Item The impact of capital structure on financial performance(Mzumbe University, 2013) Maila, AmaniThe main purpose of this study was to explore the impact of capital structure (DE ratio) on financial performance of the firm, a case study of CRDB bank PLC Mwanza branch. The relation between return on equity (ROE) and capital structure, return on asset (ROA) and capital structure, earnings per share (EPS) and capital structure, as well as net profit margin (NP Margin) and capital structure for CRDB bank PLC for the previous fifteen years, 1998 to 2012 were investigated. To a great extent, the researcher did use secondary data. It is where by the financial statements of CRDB for the previous fifteen consecutive years, alongside with other relevant publications were acquired by the researcher for analysis. This enabled the researcher to have the basis for comparison as to the financial performance of CRDB from one financial period to another in relation to its capital structure for the corresponding periods. For that case, most of the data were quantitative based. On the other hand, primary data were used to a small extent. This was achieved mainly through interviews with CRDB bank staff members. However the impact of primary data as gathered from interviews and other explanatory variables was held constant as control variables. Only the impact of capital structure was analyzed. The data collected was processed and analysed descriptively by the use of tables, graphs, charts as well as the computerized data processing package known as SPSS. Regression analysis was run so as to find out the extent in which one variable explains the other. After a thorough analysis, conclusion was derived which details that the capital structure of CRDB bank has insignificant impact on financial performance, as measured by such particular comparable ratios. Finally recommendations were made as regards to the impact of capital structure on financial performance, as well as to the optimum level of capital structure through which CRDB bank can improve its financial performanceItem Impact of computerised accounting system in ensuring effective financial control in local government authorities in Tanzania: Case study Musoma District Council(Mzumbe University, 2013) Munisi, Nsia Y.The main purpose of this study was to explore the impact of computerized accounting system in financial control, a case study of Musoma Municipal Council. The focus was on the accounting/ finance department. Primary data was used, including questionnaires and interviews. The targeted population included the accounting staffs, head of departments and staff of internal audit unit. The unity of inquiry specifically consisted of District Executive Director (DED), District Treasurer (DT), District Internal Auditor (DIA), District Planning Officer (DPLO), District Education Officer (DEO), District Medical Officer (DMO), District Human Resources Officer (DHRO) and accounts staff who used the system. The selection of the unit was based on the fact that the identified persons were the key players in performing and evaluating accounting system. The data obtained through interviews was held constant as control variables. The data collected through questionnaire was processed, analyzed and presented in the form of charts and tables using a computerized data processing program SPSS 20. After a thorough data analysis conclusion was then drawn, that details that the computerized accounting system has an impact on financial control. Recommendations were then made that the there should be a system administrator so as to monitor and restricts the unauthorized personnel from accessing the system.Item Challenges facing Tanzanian local government authorities in revenue collection: A case of Kiteto Distric Council(Mzumbe University, 2014) Nkanyanga, Mariamu PaulLocal Government Authorities collect revenue from different sources, external and own sources. The amount collected is used to provide social services such as water, education and health to the public. It is expected that if enough revenue will be collected more social services will be provided to the public. However, most of Tanzanian LGAs have not been able to collect enough revenue and therefore it has been difficult for them to carry out their activities effectively as expected. The purpose of this study was to examine challenges facing Tanzanian LGAs in revenue collection. Kiteto District Council was used as a study case to conduct the research. A sample of 80 individuals was employed from which data was collected whereby information was obtained by using questionnaires. The information collected was analysed by using SPSS. The findings indicated that Infrastructures, Community awareness and employee motivation affect revenue collections in LGAs. These findings made the government to consider putting more effort on planning, strategies and decision making process in order to bring about maximum result of their organisations. This study recommends that in order to improve revenue collection in local government authorities the following issues should be considered: reviewing the current policies on revenue collection especially to give more revenue sources to the LGAs, to improve management skills and effective management of human resources such as improving motivation schemes to LGAs employees.Item Impact of corporate governance toward organization performance : A case of Tanzania Portland Cement Company Limited(Mzumbe University, 2013) Mavika, Alex F.The study investigated the impact of corporate governance toward organization performance with the case study of Tanzania Portland Cement Company Limited. To achieve this, specific objectives were formulated including (i) to assess the effect of board of directors’ independence on effectiveness of corporate governance practices, (ii) to assess the effect of board of directors’ composition on effectiveness of corporate governance practices and (iii) to assess the effect of board of directors’ leadership structure on effectiveness of corporate governance practices. The study was carried out at the Tanzania Portland Cement Company limited. A sample of 120 respondents was selected and data collected through questionnaires, interview and FGDs. Data were analysed both qualitatively and quantitatively. The study found out that the non-executive directors influence to some extent executive directors duties; annual audited reports including half-yearly reports; shareholders to exercise their right to vote on directors’ proposals; and the existence of non-executive directors influences all decisions made by voting at TPCC Other findings include more non-executive directors on the board relative to executive directors and Board size influences organization performance in public listed companies in Tanzania. However, these findings are not assertive since they scored below the ≥90% decision criterion. Lastly, the study found that the separation of the two highest level positions in a company: those of the chairman of the board of directors and of the CEO have impact on corporate governance toward organization performance. The study recommends that within the public sector, government bodies should develop significant body of material which addresses corporate governance issues. It is therefore recommended to other scholars/researchers to conduct studies on the following variables which this research was not able to cover due to limiting factors; Technology, Quality of Staff and Company Policy.Item Implementation of accrual based International Public Sector Accounting Standards (IPSAS) in the local government authorities: A case of Dodoma region(Mzumbe University, 2018) Matekele, Charles K.This research examined the implementation of accrual-based IPSAS in the LGAs. The study adopted a survey design. Based on extant literature, a structured questionnaire was developed. Then a drop-and-pick method was employed to administer the survey instrument to accountants and auditors from LGAs in Dodoma region. We successfully obtained 150 useful responses and applied factor analysis to determine the factors and multiple regression. The first objective was to identify the factors which influence implementation of accrual based IPSAS in the LGAs. According to factor analysis performed, 15 factors were identified as the factors influencing implementation of accrual-based IPSAS. Such factors include staff experience, understanding and skills, in-house training necessity, involvement of professional accountants with high ethical conducts and hope for future business opportunities including attraction of development partners. The study also examined how the identified factors affect implementation of accrual-based IPSAS in the LGAs. Our findings show that staff experience, in-house training necessity, understanding and skills, involvement of professional accountants and publication of financial statements with the standardized format; significantly influence implementation of accrual-based IPSAS in the LGAs. Other factors like sanctions by regulatory authorities, pressure from development partners and adequate implementation policies were also reported to have a significant impact. Finally, the study examined the influences of demographic factors in implementation of accrual-based IPSAS in the LGAs. 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 had a negative impact in the implementation of accrual-based IPSAS in the LGAs. We recommend further studies to examine an alternative way of measuring accrual based IPSAS implementation. In addition, since this research involved 7 LGAs in Dodoma out of 185 found in Tanzania Mainland, further studies should take into account the rest of the LGAs in Tanzania and abroad