ABSTRACT Despite of the existence of internal audit units in public institutions, misappropriation and embezzlement of funds, has been a common practice as reported by CAG from year to year. This study was established to assess the auditing function as a tool for accountability in LGAs. The study intended to accomplish three objectives, namely; to investigate on the adherence of auditing procedures in financial management in LGAs, to analyze the performance of auditing function in Local Gove...
ABSTRACT The government of the United Republic of Tanzania has been struggling to deliver services of high quantity and quality to her citizens, and to ensure effective mobilization of resources. Basing on this core objective, the government-mandated a tool, called Open Performance and Review Appraisal (OPRAS), for appraising purposes in its institutions. The major purpose of introducing OPRAS was to enable proper and more effective use of human resources among others. Despite of government ...
ABSTRACT The study aimed at investigating the “Role of Team Work in Promoting Organizational Performance: A Case Study of Tanzania Electricity Supply Company Limited Dar es Salaam”. The goal of this study was to investigate the role of team work in promoting organization performance and specifically the study focused on examining the relationship between various department and their responsibilities in company‟s performance. The relationship between team work and organizational perform...
ABSTRACT This study aimed at analyzing the mediating effects of access to credits on the relationship between individual factors and the profitability of SMEs in Tanzania. The study used cross sectional design as the methodological approaches of which quantitative and qualitative approaches were combined. In the analysis, the study used logistic regression model and structural equation modelling because of the nature of the relationship analyzed. This study has identified problems related to...
ABSTRACT This study explores the Commission for Mediation and Arbitration Efficiency towards Disputes Solving in Tanzania, Dodoma Municipality in particular. It attempts to examine the CMA which has encountered a number of challenges, such challenges as budgetary crisis /lack of funding to accomplish the CMA activities and documentation problem are some of the notable problems facing CMA. The study used a sample of 40 respondents and its methodology employed questionnaires, interviews observ...
ABSTRACT The government is struggling to ensure that, taxpayers are not evading taxes and pay what really represents their operations. In an attempt to do that, it has introduced a new technology and has required taxpayers to pay their taxes using the technology. On the other hand, there has been reported strikes and reluctance on the side of taxpayers to adopt the system. Many reasons have been advanced on this reluctance, such as not being able economically, complexity of the technology, ...
ABSTRACT Delays and Cost overruns in roads construction projects have immense effects and their determinants have been a matter of debate. The aim of this study was to investigate the determinants of delays and costs overruns in roads construction in Tanzania. The specific objectives were to examine the factors for delays, cost over runs and explore possible measures to address the formers. The study used a triangulation of approaches where case study and cross sectional design were employed...
ABSTRACT The need of this study was to investigate the relationship between generic pricing strategies and the performance of tour operators in the Southern Tourism Corridor of Tanzania. This study was conducted in Dar es Salaam and Iringa Region using cross-sectional research design to collect data from a total of 117 tour operators with the sample of 109 tour operators. The data were collected using questionnaires and they have been analyzed using Linear Multiple Regression Model (MLRM) an...
ABSTRACT Exchange rate policy in any economy aims at improving balance of payments, promoting level of export as well as achieving macroeconomics variables. This research aimed at assessing the impacts of exchange rate and devaluation policy on Tanzania's balance of payment accounts. The study intended to fulfil three objectives, namely; assessing the extent to which exchange rate policy objectives in Tanzania have been met, comparing the effects of exchange rate on BOPA before and after dev...
ABSTRACT The General objective of this study was to assess the customers’ perception on the effectiveness of simbanking in the transfer of money in CRDB Bank system among CRDB branches in Dodoma. The study specifically focused on the user’s perception on the reliability of simbanking services to transfer money, user’s perception on the way CRDB handles complaints on simbankingand user’s perception on the responsiveness of CRDB on money transfer challenges. The study used a case study...
ABSTRACT This study aimed at examining the influence of managerial competencies on social sustainability of domestic water supply. Specifically the study addressed three specific objectives which were: to map the level of managerial competencies of operational managers who are part of village water committee; to examine the influence of personal competencies; and to determine the influence of professional competencies of operational managers on sustainability of domestic water supply project...
The study sought to investigate the effects of ethical accounting practices on financial reporting of listed firms in Kenya. The study therefore examines the effects of accounting objectivity, professional competence, integrity and confidentiality on listed firms in Kenya. Listed firms in Kenya continue to face challenges in financial reporting. These challenges include fabrication of assets, alteration of accounting records, inability to provide documents to support the financial statements,...
The study assessed the role of Credit Reference Bureaus (CRB) in mitigating default risk among commercial banks in Kenya. The objectives of the study were to analyze risk identification as a CRB role in mitigating against credit default in commercial banks in Kenya. To assess customer repayment behavior as a CRB role in mitigating against credit default in commercial banks in Kenya. To investigate customer credit access as a CRB role in mitigating against credit default in commercial banks ...
Strategic change management has been gaining ground in organization recently, including technology based firms like Telkom Kenya. The general objective of the study was to the role of selected management practices in facilitating strategic change in Telkom Kenya. This study was undertaken to seek; the function of utilizing incentives as a management practice to facilitate strategic change in the business. The study adopted the following theories; Resource-Based-View Theory, Strategic Grouping...
The microfinance banks play a critical role in the economic development of diverse countries across the world especially amongst the developing countries. Microfinance banks offer financial services to those members of populations that are excluded from accessing these services from conventional financial systems. Therefore microfinance banks are critical in improving access to the financial services of the poor since the banks do not require high collaterals for its customers. However, the m...