Research Papers/Topics in Accounting and Finance

An Evaluation Of The Audit Committees In Four Selected Government Ministries In Namibia

Abstract This study evaluated audit committees in the government ministries in Namibia by assessing their composition, function and regulations governing them. The study used the qualitative method. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. The researcher used primary and secondary data. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data were...

The Effect Of Exchange Rate Risk On Stock Market Returns At The Namibia Stock Exchange

ABSTRACT Studies on the effect of exchange rate risk on stock market returns have received prominent attention in literature. This is due to the important role that stock markets play in the mobilization of capital that has the potential to create economic and social development. The researcher used an experimental research design to evaluate the magnitude and statistical significance of the effects of exchange rate risk on stock market returns on the Namibian Stock Exchange (NSX). Secondary ...

An Assessment Of The Impact Of Human Resource, Organizational And Institutional Development On The Financial Performance Of The Municipality Of Karibib

ABSTRACT For more than a decade, human resource, organizational and institutional developments have become indispensable dimensions of Namibia’s socio economic development agenda, particularly of her system-wide financial performance. This study was set out to explore and establish the human resource, organizational and institutional development challenges facing the Municipality of Karibib within the context of financial performance. The central argument of the study is that human resource...

Investigating Financing And Affordability Of Higher Education At University Of Namibia

BSTRACT This thesis aimed at investigating the financing and affordability of higher education in Namibia. It will specifically look at how education is financed in Namibia and whether its affordability to those that provides students with funds to pay for all costs of studying. The study is guided by research objectives and used secondary data to compare similar works that were carried out by other researchers on financing and affordability of higher education. A quantitative approach was us...

An Investigation Into Housing Finance Schemes In Namibia: A Case Study Of Otjomuise, Windhoek

Abstract A quantitative case study investigated the challenges encountered by low income earners in Otjomuise in raising finance for acquiring a dwelling. The simple random stratified sampling technique was used to sample the households, housing finance schemes and the commercial banks approached for the study. Using a questionnaire, the study investigated, firstly, the challenges encountered by low income earners in Otjomuise in raising finance for a dwelling through a housing finance scheme...

Factors Influencing Management Of Donor Funded Water Projects In Dar-Es-Salaam Region

ABSTRACT This study aimed at examining factors influencing management of donor-funded water projects in Dar es Salaam region. Specifically, the study focused on determining the influence of project monitoring and evaluation capacity of contractors and political influence on management of donor-funded water projects in Dare es Salaam region respectively. The study used a cross sectional research design and a sample of 49 respondents was involved. Data collection methods included interview, que...

Corporate Governance and Its Impact On Capital Structure Of SMEs In Tanzania

ABSTRACT Despite the good development and vital role played by SMEs in Tanzania the corporate governance of SMEs and its effects on capital structure has been a puzzle. Therefore, this study assesses the impact of corporate governance on capital structure of SMEs in Tanzania. The study examined board compositions, board size, number of non-executive directors and CEO duality on capital structure. The study adopted causal research design where simple random sampling was used to select 400 SMEs...

Supply-Side Data And Measurement For Financial Inclusion: A Case Study Of Namibia

ABSTRACT Appropriate measurement, data and information are crucial pillars in facilitating the design of financial inclusion policies and interventions. The lack of reliable data is a barrier to financial inclusion and related evidence based policy making in developing nations. Whereas substantial work has been done on the gathering of demand-side financial inclusion information in Namibia through the FinScope consumer surveys of 2007 and 2011, comparatively less has been done on compiling th...

An Analysis Of The Pricing Mechanism Of Water In Namibia: A Case Study Of Namwater

ABSTRACT Water is essential for the existence, development and preservation of all human life, making it an essential commodity in the world. Hence, this thesis aimed at analysing the pricing mechanism of water in Namibia, using a case study of NamWater. The study specifically looked at the water pricing mechanism being used by NamWater as well as the advantages and disadvantages of such a pricing mechanism. This study adopted a qualitative research method approach using a case study as the r...

Users’ Perspectives Of Electronic Banking Risk Issues And Control Measures To Manage The Identified Risk: A Case Study Of Gcb Bank Ltd

ABSTRACT The speed of technological advancement has improved financial innovation in the banking sector by the introduction of new products and services, with electronic banking capabilities to enhance the convenience of banking. However, this financial innovation poses risk issues, which need to be addressed. This research study was carried out to obtain users' perspectives on e-banking risk issues and the control measures to manage the identified risk, using GCB Bank Ltd as a case study. I...

The Influence Of Intellectual Capital On Financial Performance Of Manufacturing Firms In Tanzania

ABSTRACT Intellectual capital is considered as a knowledge that is of value to the business organization. Despite vast of studies in intellectual capital (IC), the status has remained unknown with regard to Africa, Tanzania in specifics. This research intended to study the influence of intellectual capital on financial performance of manufacturing firms in Tanzania. The study employed quantitative research approach and diagnostic research design to measure the influence of intellectual capita...

Tax Revenue Instability In Tanzania From 1996 To 2015 - Causes And Consequences

ABSTRACT This study examined tax revenue instability, and its consequences in Tanzania from 1996 to 2015. To identify the determinants of revenue stability, this study adopted case study analysis. The study mainly based on secondary data maintained by the Tanzania Revenue Authority (TRA) and World Development Indicators (WDI). The dependent variables in this study are Public spending and Public Investment which have regressed against revenue instability as an independent variable. Overall tax...

The Influence Of Rural Microcredit Facilities On Post-Harvest Practices And Adoption Of Technologies In Tanzania: A Case Of Gairo District

ABSTRACT Microcredit is now important for agriculture, innovation, post harvest practices and adoption of technologies. This study was proposed to explore the types of microcredit facilities that finance the households in rural areas to adopt PHT and PHP in Gairo District, the pressing constraints against access to microcredit among households in Gairo District. The study was further extended into looking at the effect of access to microcredit on the adoption of PHT and PHP in Gairo District....

The Influence Of Internal Auditing On The Effectiveness Of Corporate Governance In Parastatal Organisations In Tanzania

ABSTRACT In Tanzania, internal auditing is relevant for the expansion of work and responsibilities of the parastatal organisations. However, it is argued that many internal auditors are not independent and lack relevant skills and management support for carrying out internal audit duties and assignments effectively. Therefore, this study examines the influence of internal auditing on the effectiveness of corporate Governance in parastatal organisations found in Dodoma City,Tanzania. The study...

Hofstede’s Cultural Model And Borrowing Incurring Joint Versus Individual Liability In Tanzania

Culture is an important factor that influences acceptance of microfinance institutions lending models. Many scholars have applied Hofstede’s cultural model to understand how values affect people’s behaviors or decisions. However, researchers had overlooked applying Hofstede’s cultural model on microfinance institutions lending models. This study integrates Hofstede’s cultural model with borrowing decisions incurring joint vs. individual liability. To address these challenges, a study ...


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