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FACTORS AFFECTING THE PERFORMANCE OF PUBLIC ENTITIES IN TANZANIA: A CASE STUDY OF TANZANIA TELECOMMUNICATIONS CORPORATION LIMITED (TTCL)
(Tanzania Institute of Accountancy, 2025-11) NGEREZA, RASHID
ABSTRACT The telecommunications sector serves as a vital catalyst for economic expansion and the advancement of digital technologies; however, publicly owned telecommunications enterprises often struggle to maintain a competitive position. These difficulties typically stem from internal operational inefficiencies, antiquated infrastructure, and regulatory limitations. This research examines the determinants impacting the performance of public telecommunications organizations, with a particular emphasis on Tanzania Telecommunications Corporation Limited (TTCL). Despite TTCL's pivotal role in the dissemination of mobile and internet services, the organization faces significant challenges, including limited network coverage, cumbersome decision-making processes, financial management issues, and escalating competition from private-sector operators such as Vodacom, Airtel, and Yas. Drawing on the Resource-Based View (RBV) framework, this investigation underscores the significance of internal assets personnel, financial, and technological capabilities in preserving a competitive edge. A descriptive research methodology utilizing a mixed methods approach was implemented, gathering data from 337 participants, including TTCL personnel, clients, and representatives from the Tanzania Communications Regulatory Authority (TCRA). Data were collected through standardized questionnaires, comprehensive interviews, and documentation reviews to evaluate internal factors, technological adoption, and user satisfaction. The results suggest that TTCL's operational performance is notably affected by employee proficiency, sound financial management, effective leadership and oversight, technological preparedness, and consumer-oriented approaches. While these elements have positively influenced income expansion, service delivery effectiveness, and competitive positioning in the marketplace, shortcomings persist in technological advancement, risk mitigation, and skill enhancement. Issues such as circumscribed network accessibility, protracted decision-making processes, and client unhappiness continue to impede peak operational performance
EFFECTS OF INTERNAL AUDIT CHARACTERISTICS ON FINANCIAL PERFORMANCE IN PUBLIC SECTOR IN TANZANIA: A CASE STUDY OF DAR ES SALAAM WATER AND SEWERAGE AUTHORITY
(Tanzania Institute of Accountancy, 2024-11) mwamsiku,E .Christopher
ABSTRACT This dissertation investigates the impact of internal audit characteristics on the financial management performance of the public sector in Tanzania, specifically focusing on the Dar es Salaam Water and Sewerage Authority (DAWASA). The study explores three key aspects of internal audit functions: the independence of internal auditors, audit ethical standards, and the proficiency of auditors, and how these factors influence DAWASA's financial performance. The research employed a descriptive research design with a quantitative approach to assess the relationship between these internal audit characteristics and DAWASA’s financial performance. A total of 96 respondents, including auditors, accountants, and management and audit committee members, participated in the study. Structured questionnaires were used to collect primary data, and statistical analysis was conducted using IBM SPSS 27.0, with descriptive statistics to analyze the data. The findings revealed that while DAWASA’s internal auditors generally maintain a high level of independence, there are instances of management influence and occasional challenges to audit autonomy. Ethical standards in the internal audit process were largely upheld, with most respondents agreeing that integrity and balance were maintained during audits. Proficiency levels among internal auditors were generally considered satisfactory, although gaps in training and modern audit tools were identified. The study concludes that internal auditors’ independence, ethical standards, and proficiency play a significant role in ensuring accurate financial reporting and improving financial performance. However, certain areas, such as strengthening independence, increasing management support, and investing in professional development and modern audit tools, require dissertation makes several recommendations for improving the internal audit function at DAWASA, including enhancing auditors' independence, fostering stronger management commitment to audit autonomy, and investing in training and modern auditing tools. Finally, while the study provides valuable insights, it also acknowledges limitations, including the relatively small sample size and reliance on subjective responses, which may affect the generalizability of the findings.
ASSESSMENT OF THE CONTRIBUTION OF RETIREMENT BENEFITS TO THE WELLBEING OF PENSIONERS: A CASE STUDY OF ILALA CITY, TANZANIA
(Tanzania Institute of Accountancy, 2024-11) Anthony,J
etirement benefits on thetir well-being of pensioners This study investigates the impact of rin Ilala, Tanzania, addressing a crucial gap in existing literature regarding the adequacy of reement systems in developing contexts. The research is grounded in the Life Course Perspective (LCP) theory, which examines how individual life experiences are shaped by socio-historical contexts over time. The primary objectives are to assess the level of well-being among pensioners post-retirement, evaluate the relationship between pension benefits and retirees’ well-being strategies, and investigate the specific impacts of various retirement benefits mechanisms on overall welfare. Utilizing a mixed-methods research design, the study combines quantitative surveys and qualitative interviews to gather comprehensive data from a stratified sample of 100 pensioners who retired between 2021 and 2023, along with key informants, including pension officers. The Cquantitative analysis employed statistical tools to quantify relationships between different variables, while thematic content analysis was used for qualitative data from interviews. Key findings reveal that 57% of respondents are aged 62 and above, with males constituting a significantly larger portion of the sample. The data indicate that while retirement benefits, particularly lump sum payments, contribute positively to pensioners' financial conditions, many retirees often mismanage their funds due to a lack of financial literacy. A significant correlation exists between lump sum payments and improved food security, while inadequate monthly pensions adversely affect overall well-being. Moreover, pre-retirement training appears to enhance retirees’ capacity to navigate financial decisions post-retirement. Recommendations imply an urgent need for mandatory pre-retirement training programs to equip retirees with vital financial management skills and timely disbursement of pension benefits to mitigate financial hardships. Additionally, implementing support systems for retirees, such as financial counseling services, may foster better decision-making regarding investments. In conclusion, while retirement benefits possess the potential for improving financial security and well-being among pensioners in Ilala, substantial enhancements in training and policy implementation are essential for achieving desired outcomes in retirees' quality of life. This study serves as a foundational reference for policymakers striving to reform and strengthen Tanzania’s retirement benefits framework in the face of a rapidly aging population.
THE EFFECT OF FINANCIAL MANAGEMENT INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN TANZANIA LOCAL GOVERNMENT AUTHORITY: A CASE STUDY OF KINONDONI MUNICIPAL COUNCIL2
(Tanzania Institute of Accountancy., 2024-11) Goda,Zuhura.
ABSTRACT The main purpose of this study was to analyze the Effect of Financial Management Information Systems on the Quality of Financial Reporting in Tanzania Local Government Authority: A Case of Kinondoni Municipal Council. The descriptive research design was used. A simple random sampling technique was used to select a sample size of eighty (80) employees. Quantitative data were analyzed by using Statistical Packages for Social Science (IBM SPSS) version 26. The findings of the study discovered that the Kinondoni Municipal Council uses the integrated system (MUSE) as the sole accounting and financial reporting system. The results of the study revealed that 62% of respondents agreed that MUSE improved job performance, 20% of respondents agreed that MUSE increased productivity, 12% of respondents agreed that MUSE enhanced job effectiveness while 6% of respondents agreed that MUSE had benefits to its users. Also, 73 of the respondents agreed that the system was easy to use, 9% of respondents agreed that the system was clear and understandable, 4% of respondents agreed that the use of MUSE did not require mental effort and 14% of respondents agreed that the system was easy to control. Similarly, the findings of the study conveyed that the respondents agreed that MUSE was efficient and produced the desired quality financial reports. 70% of the respondents agreed that daily use of MUSE. The results implied that respondents were using MUSE monthly, quarterly, and annually for accounting activities and producing financial reports. 30% of respondents agreed that they used MUSE once a day, weekly, once a week, monthly, and once a month. Furthermore, the findings indicated that there was a relationship between system usage and financial reporting quality. It was concluded that the adoption and implementation of technology affect positively accounting activities and increase financial reporting quality in public sectors including LGAs. The study recommended that the Local Government Authorities (LGAs) should fully adopt and integrate the FMIS with other systems that will support accounting procedures, preparation of quality financial reports as well as management of public funds.
ASSESSING SOCIO - ECONOMIC FACTORS INFLUENCING ADOPTION AND USE INTENSITY OF E-PAYMENT SYSTEM IN TANZANIA: THE CASE STUDY OF ILALA CITY COUNCIL
(Tanzania Institute of Accounts, 2024-11) NYANGILI, GEORGE NGHABI
ABSTRACT This research thus sought to assess socio-economic factors influencing e-payment system adoption and usage intensity at the Ilala City Council in Tanzania. The study examined the adoption and usage intensity of e-payment systems based on the respondents' education level, income, and employment status. The study used a descriptive research design based on the Technology Acceptance Model (TAM). The sample size involved 200 agents involved in systems like Swift, digital wallets, EFT, debit and credit cards, TISS, and mobile phone money. Data analysis was done using STATA software version 17 and Microsoft Excel. The study findings established a high significance level between the respondents' education level, income level, and employment status and the intensity with which e-payment systems were adopted and used. This implies that the frequency of E-payment usage was influenced by factors such as education level, income, and mode of income as sample persons who had attended more education, had a higher income, and were employed had a high-frequency usage of e-payment systems. The study finally concluded that more extensive awareness-raising initiatives should be initiated to enhance the willingness of those with lower incomes and levels of education to engage in digital activities. In this regard, the study suggested preventive measures such as sensitization programs, seminars, web tirades, and organizing people to embrace e-payment solutions to enhance financial inclusion.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM ON SMALL AND MEDIUM ENTERPRISEs PERFORMANCE IN DAR ES SALAAM, TANZANIA
(Tanzania Institute of Accountancy., 2024-11) RUGAITIKA, LAWLENCE R.
ABSTRACT This study examines the adoption and impact of Accounting Information Systems (AIS) on small and medium-sized enterprises (SMEs) in Dar es Salaam, Tanzania, with a focus on how AIS can enhance operational efficiency and foster business growth. The research has three primary objectives: assessing the current level of AIS adoption among SMEs, identifying factors influencing this adoption, and analyzing the impact of AIS on business performance. A cross-sectional research design was employed, utilizing structured questionnaires to collect data on firm characteristics, including size, owner education, market experience, business association membership, and AIS usage. now add some numbers. A total of 200 SMEs were selected using a multistage sampling approach, ensuring diverse representation across various sectors and business sizes. Descriptive statistics were applied to evaluate the level of AIS adoption, while logistic regression analysis was employed to identify the factors influencing this adoption. Additionally, Pearson correlation analysis quantified the relationship between AIS usage and overall SME performance. The findings reveal varied degrees of AIS adoption, with some SMEs fully integrating these systems into their operations, while others face financial and knowledge constraints that limit usage. Larger firms, owners with higher education and experience, and those involved in business associations demonstrated a greater likelihood of adopting AIS. Notably, an inverse relationship was identified between market experience and AIS adoption, suggesting that more experienced owners may be hesitant to transition from traditional practices. Furthermore, the analysis highlighted a positive correlation between AIS adoption and improved business outcomes, including increased profitability, customer satisfaction, and productivity. To mitigate the challenges surrounding AIS adoption, the study recommends targeted training programs, financial support initiatives, awareness campaigns, and the establishment of peer networking opportunities. These strategies aim to facilitate the adoption of AIS, particularly among smaller SMEs, enabling them to harness technology for improved financial management and enhanced competitiveness in an increasingly complex business landscape.
Socio-economic Determinants for Maize Smallholder Farmers’ Adoption of Purdue Improved Crop Storage in Mbozi District, Tanzania
(TIA, 2019-12-31) Akyoo, Elimeleck P.; Sitima, Florence W.
Post-harvest handling technologies like Purdue Improved Crop Storage (PICS) bags are so effective in reducing post-harvest losses and improve food security. Despite the potential of PICS bags in reducing post-harvest losses, the adoption of PICS bags is still low and a good fraction of Sub-Saharan Africa (SSA) farmers continue to practice their traditional methods. The current study aimed at exploring socio-economic determinants of maize smallholder farmers’ adoption of PICS bags in Mbozi District. The data on which the paper is based were collected from four villages of Mbozi District using a mixed research approach. A cross-sectional research design was adopted whereby data were collected at once. Quantitative data were collected using a structured questionnaire with 120 respondents who were selected using simple random sampling. Qualitative data were collected using Focus Group Discussion (FGDs) and Key Informants Interviews (KIIs) and analysed using content analysis. Quantitative data were analysed using the Statistical Packages for Social Science (SPSS), whereby descriptive statistics such as frequency, mean, standard deviation, and percentages were determined. In addition, a binary logistic regression model was used to determine association of some key socio-economic factors and adoption of Purdue Crop Storage (PICS) bags., The results from the logisticregression show that, gender of the household head, education of the household head, maize farming experience of the household head, access of the household to credit, and access of the household head to training on PICS were found to be important predictors of household adoption of PICS (p < 0.05). Therefore, the paper recommends that, the Local Government and other stakeholders should train smallholder farmers on PICS and creates awareness in order to help to increase understanding of PICS bags among more maize farmers. There is a need for more advocacy initiatives by stakeholders on subsidizing the costs of PICS bags in order to improve the adoption of PICS bags by farmers.
When Diversity Meets Experience: Unpacking the Tension between Board Diversity and CEO Experience in East African Listed Firms
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-07-25) Mshana, Peter D.; Dendula, James M.; Marwa, Alex R.
Corporate governance is essential for the achievement of a company’s objectives as a way of mitigating agency problems. This study explored the influence of board diversity on the financial performance of East African listed companies and the moderating role of CEO Experience. Our study utilized secondary data from the East African stock exchange markets: the Nairobi Stock Exchange, the Dar es Salaam Stock Exchange, the Uganda Stock Exchange, and the Rwanda Stock Exchange. Our sample included 36 listed nonfinancial companies in East Africa, making a total of 325 observations. We employed fixed-effects regression analysis to investigate the relationship. Our primary finding shows that board diversity positively and significantly influences the financial performance of East Africa-listed companies. Additional analysis reveals that a CEO with prior experience weakens the influence of diversity on financial performance. Our findings are robust to alternative measures of diversity. More female directors improve the influence of diversity on financial performance. However, it should not exceed 30 percent of the board members. This study contributes theoretically to corporate governance literature and informs policymakers on the crucial role of diversity on the board in East Africa.
Unveiling Corporate Environmental Disclosure: The Effects of Gender Diversity in Boardrooms and Audit Committees
(African Journal of Accounting and African Studies (AJASSS), 2024-01) Magoma, A; Kimario, H; Kasheshi, E
This study focuses on examining the impact of board gender diversity in the boardroom and audit committees and the level of corporate environmental disclosures (CED) of listed manufacturing firms at the Dar es Salaam Stock of Exchange (DSE) in Tanzania and Nairobi Security Exchanges (NSE) in Kenya. The study employed stakeholder theory as the theoretical foundation. Fixed effect panel regression was used to analyze a balanced sample of 13 companies for seven years (2016 to 2022) resulting in 91 listed firm-years. The findings reveal that women in the audit committee exerted a positive and significant influence on CED while women directors exhibited a negative and insignificant impact on CED. This study focuses on manufacturing firms to increase the internal validity due to this selection it limits generalization of the findings to other industries. Furthermore, this study contributes to the body of knowledge of corporate governance-related topics of listed manufacturing firms in Kenya and Tanzania.
High frequency volatility spillover between oil and non‑energy commodities during crisis and tranquil periods
(SN Business & Economics, 2023-03-29) Marobhe, Isaack,M; Kansheba, Peter,J.M
In this article, we scrutinize volatility spillover between oil and individual nonenergy commodities during crisis and non-crisis periods. We use high-frequency data to capture the effects of both the global financial crisis (2008) and the COVID-19 pandemic between 2008 and 2022. To this end, we utilize wavelet coherence analysis to diagnose the magnitudes of dynamic co-movements and lead-lag effects between commodities. Our results provide evidence of strong coherence between oil and the majority of individual non-energy commodities during both crises. Precious metals were generally found to exhibit heightened levels of co-movement with oil as opposed to other non-energy commodities. On the other hand, weak co-movements were found between oil and a few commodities, namely soy, wheat, zinc, and tin. The lead-lag effects of oil on agricultural commodities, base metals, and precious metals were evident, especially during crisis periods. However, aluminum and precious metals, especially gold, silver, and palladium, also had a lead-lag effect on oil at different points in time, including during the pandemic. We further utilize dynamic frequency-domain connectedness for capturing pairwise volatility spillover indices, with the results providing evidence of heightened volatility spillovers during turbulent times. Our findings have significant implications for retail investors, portfolio managers, and policymakers.
Airlines and climate policy uncertainty: Are the sector’s stocks soaring or stalling?
(Elsevier, 2024-01-02) Marobhe, Isaack, M; Kansheba, Mukiza, J
The present study examines the impact of uncertainties around climate policy on the stock returns of eight US airlines between 2007 and 2023. To examine how climate policies impact daily airline stock volatility through the long-run component of total volatility, the monthly climate policy uncertainty index is utilized. Using full sample and out-of-sample estimations, we investigate the problem using the Generalized Autoregressive Conditional Heteroscedasticity-Mixed Data Sampling model. To further assess forecasting accuracy, the Diebold and Mariano as well as Superior Predictive Ability methodologies are applied. According to the full-sample estimation results, just two airlines showed a significant relationship with climate policy uncertainty. Meanwhile, six airlines including three of the “big four” airlines were significantly affected by the former, according to the out of-sample data. Forecasting results indicate that the climate policy uncertainty-based model outperforms the other models in projecting airline returns. The results have significant theoretical and applied ramifications for comprehending sectoral asset valuations in the context of uncertain climate policy.
Does Internal Audit Functions Effectiveness influence External Auditors’ Reliance on Internal Audit Work?
(TIA, 2022-12-31) Mapuli, John S.
This study examines the influence of internal audit function effectiveness on the extent to which external auditors rely on internal audit function work. A sample of 100 senior external auditors of Tanzanian-listed companies was purposively selected to provide the data. A questionnaire was employed to collect the data which were then analysed using a Partial Least Square Structural Equation Modelling. The result shows that internal audit function effectiveness has a significant positive effect on the extent of external auditors’ reliance on internal audit function work. This suggests that external auditors adjust their audit efforts in response to the effectiveness of the internal audit function, consistent with the audit risk model. The result contributes a new dimension, the internal audit function effectiveness and reliance, to the audit risk model. The result has practical implications for clients and external auditors looking to obtain a cost-effective audit of financial statements, by recognising the impact of internal audit functions on external audits.
Performance of Vat System in Tanzania Since Enactment of The Vat Act in 2014
(TIA, 2022-12-31) Nguvava, Heriel E.; Athanas, Noah N.
The 2014 Value Added Tax (VAT) reforms focused on reduction of the base alterations and broadening the tax base and also dealt with several legal drafting issues to enhance the effectiveness of the new VAT law with hopes of enhancing revenue collection. The objective of this article is to assess the performance of VAT system in Tanzania in terms of tax payer’s registration and collection efficiencies. This study adopted a quantitative paradigm whereby data were analysed quantitatively through descriptive statistics and ratio analysis for efficiency measurement. Only secondary data were used in this study. The sources of data were reports from the Tanzania Revenue Authority (TRA), the National Bureau of Statistics (NBS), the World Bank (WB), IMF and peer-reviewed journal articles on relevant subject matters. The study revealed a total of 4,575 taxpayers who were eligible to be registered for VAT but who were not captured by the VAT tax system by January 2022. As a result, the government is estimated to have lost about TZS 23,350.09 billion during that period. Furthermore, it was found that the contribution of VAT to GDP is 3.6 per cent which is below the country’s expectation threshold of 6 per cent annually and is below the East African Community member states’ average of 4.4 per cent. Both the VAT Efficiency and C-efficiency ratios were not performing well; their averages were 21.9 and 20.7 per cent respectively, below the EAC regional average of 25 per cent. It is recommended to the government to increase VAT registration threshold and reduce the VAT rate. TRA is urged to decentralize the registration of VAT taxpayers to regions so as to improve compliance and administrative efficiency. The study further recommends to TRA to audit the 4,575 taxpayers whose turnovers are above TZS 100 million but are not yet registered and captured within the VAT tax net.
Effect of Audit Opinions and Entity's Characteristics on Audit Committees' Effectiveness in Government Entities in Tanzania
(TIA, 2022-12-01) Mwombeki, Frank A.
This paper examines the influence of audit opinions and entity characteristics on audit committee effectiveness (ACE) in government entities. Using a large sample of government entities in Tanzania as a reference, the paper adopted the resource dependency theory to explain the theme. Data were collected from 230 government entities' financial statements and Controller and Auditor General (CAG) reports from 2014/15 to 2019/20. The ordinary least square (OLS) technique was utilised to obtain regression results. The results show that disclaimer opinion negatively affects Audit Committee (AC) effectiveness. Qualified Opinion and Adverse Opinion were found to be insignificant though they had a negative relationship the same as disclaimer opinion. Specifically, unqualified opinion is a significant positive aspect related to AC effectiveness. Furthermore, entity structure, size, and location significantly and positively influenced AC effectiveness. On the other hand, firm age had statistically insignificant effect. The study findings imply that an entity should have experienced/competent audit committee members in accountancy. Also, the audit committee must be well-composed and have sufficient resources to obtain a clean report. Therefore, the paper recommends inviting the national audit office to every audit committee meeting. The board and management should emphasise on the budget for the training AC members. Further, the President's Office - TAMISEMI and the ministry responsible for finance should insist on the establishment and activeness of AC in all government entities in Tanzania. As per the author's knowledge, this paper adds new empirical knowledge by utilising CAG reports to link the effectiveness of AC with audit opinions and entity characteristics in Tanzania.
The Role of Service Quality Influence on Students’ Satisfaction in Tanzanian Higher Learning Institutions: A Preliminary Investigation
(2023-02-15) Bwachele, Victor
Abstract From a student’s perspective, the essential functions of a higher learning institution (HLI) include providing students with the teaching and learning infrastructures lodgings, assigning experts to sharpen students' theoretical and applied knowledge and critical thinking skills, and offering social, cultural, and athletic activities. However, as public financial support is shared among many HLIs in Tanzania, the HLI needs to increase its monetary fund through tuition collection. Quality services that meet the student’s expectations increase the student’s satisfaction which in turn encourages the enrollment of future students through the spread of positive word of mouth about the HLI. In analysing how the HLIs students have defined service quality dimensions and satisfaction, the researcher collected qualitative data from 15 final-year students from science, social science, and business disciplines. They were analysed using content analysis. The result shows that researchers can use additional items to measure specific service quality dimensions: perceived transparency and trust in an institution on top of the conventional (service quality, (SERVQUAL)) items measured by past researchers. In addition, the researcher identifies two additional service quality dimensions: perceived transparency and trust in an institution. This article explains how researchers can use service quality dimensions pertinent to the study environment to find more systematic to enhance the literature on service quality.
The Impact of Board Gender Diversity on Financial Performance of Listed Firms in Tanzania: A Panel Analysis
(INTERNATIONAL JOURNAL OF RESEARCH IN BUSINESS AND SOCIAL SCIENCE, 2023-04-24) Magoma, A; Ernest, Enid
This study seeks to determine whether gender diversity in the boardroom improves the financial performance of listed firms in Tanzania by examining theoretical and empirical findings and using 90 firm-year observations of 15 listed firms over six years from 2016–2021 from firms listed at the Dar es Salaam Stock Exchange (DSE). Return on equity (ROE) and Return on asset (ROA) were used as financial performance metrics. This study uses a balanced panel data analysis. The results showed that there was no statistically significant relationship between the percentages of women directors on boards or in executive roles and the financial performance of listed firms in Tanzania as measured by ROA and ROE. The results are inconsistent with theories of agency and resource dependence. The study is restricted to a sample of listed firms from DSE in Tanzania. The scope of future studies should be expanded to include listed firms across the East African region and more explanatory variables such as the Blau index in measuring boardroom gender diversity.
The Impact of Covid-19 Pandemic, Liquidity and Proftability: Experience from Selected Banks in Tanzania
(African Journal of Accounting and social science (AJASSS), 2022-06-30) Magoma, A
This study aimed to examine the eﬀects of COVID 19 pandemic on the liquidity and proftability of the Tanzanian banks that are listed in the Dar es Salaam Stock Exchange. The study realised the objective by comparing the proftability and liquidity trend before and after the emergence of COVID-19. The diﬀerences between these values were then statistically examined to evaluate the impact of COVID 19 on the trends before and after the outbreak. The secondary data on the six selected banks were derived from the audited fnancial accounts for the six-year period (2016 to 2021), which included the three years prior to and three years after the COVID 19 outbreak. The results showed that liquidity positions of most banks had deteriorated. Regarding proftability, the results indicate that small sized banks experienced more declining proftability than was the case with big banks. Furthermore, the statistical diﬀerence between the means of liquidity (proxy by liquidity ratio) and proftability (ROA) before and after COVID 19 were statistically insignifcant at a 5 per cent level of signifcance. This implies that the impact of COVID 19 on liquidity and proftability of the selected banks was minimal. The study provided an insight on the evidence that to a great extent the selected listed banks managed to mitigate the impact of COVID-19 pandemic as they were not severely aﬀected resulting from the bailout strategy devised by the Central Bank of Tanzania (BOT).
Factors Inﬂuencing Bank Lending Behaviour in Tanzania A Case of Listed Banks in Tanzania
(African Journal of Accounting and Social Science Studies (AJASSS), 2022-06-30) Magoma, A
The study looked at bank and industry-specifc factors that inﬂuence listed commercial banks’ lending behaviour in Tanzania for the fve-year period from 2016 to 2020. Asset quality, capital adequacy, liquidity, and bank size were employed as bank-specifc factors, whereas Gross Domestic Product and inﬂation rate were used as industry-specifc factors. To establish the cause and eﬀect relationship between the response and explanatory variables, the study used an explanatory research design. Secondary data were extracted from seven listed commercial banks’ audited fnancial statements for a fveyear period, totalling 35 data points. After performing pre-regression analysis (multicollinearity test), correlation and linear analysis were conducted. From 2016 to 2020, the study discovered that capital adequacy and bank size have the biggest impact on Tanzanian listed commercial banks’ lending behaviour. At 5 per cent level, other explanatory variables such as asset quality, liquidity, GDP growth rate, and inﬂation rate were insignifcant. Thus, the study concludes that capital adequacy and bank size inﬂuence the lending behaviour of the listed commercial banks in Tanzania from 2016 to 2020. The research was limited to seven Tanzanian listed commercial banks from 2016 to 2020. Regardless of their capital adequacy or size, the banks should lend cautiously. This is because, in today’s intensely competitive business, if larger banks with massive capital lend irresponsibly, they are likely to collapse. Finally, the study results demonstrated that the bank size and capital adequacy inﬂuence the lending behaviour of the listed commercial banks’ in Tanzania
Determinants of Corporate Environmental Disclosures: A case of selected Listed Manufacturing Firms in Tanzania
(African Journal of Accounting and Social Science Studies (AJASSS), 2022-06) Magoma, A;
This study looks into the factors that inﬂuence corporate environmental disclosure on the Tanzanian listed manufacturing frms. The study employs legitimacy theory as a theoretical foundation. For this study, the explanatory variables were proftability, frm size, fnancial leverage, and board size. From 2013 to 2020, data were extracted from the annual reports of fve listed manufacturing frms for eight years totalling 40 data points. A regression analysis model was used to analyse data from all of the listed manufacturing frms. According to legitimacy theory, proftability and board size are signifcant parameters that positively inﬂuence environmental disclosure. Other factors, such as fnancial leverage and frm size, appear to positively inﬂuence environmental disclosure, though the impact is insignifcant. The study recommends that listed manufacturing frms should improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to assess. The study recommends for public traded manufacturing frms to improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to access.
Nexus between Covid-19 pandemic, liquidity and profitability of listed banks in Tanzania
(The Second Business and Economic Development Conference, 2021) Magoma, A
Abstract This study intends to explore the relationship between COVID 19 pandemic, liquidity and profitability of selected listed banks at the Dar es Salaam Stock of exchange (DSE) in Tanzania. Causal comparative design (Ex post Facto Design) was fully applied in order to compare the profitability and liquidity of the listed banks at the DSE pre-COVID 19 period of quarter 1 and 2 of 2019 financial statements and post-COVID-19 period of quarter 1 and 2 of 2020. This was done to examine the impact of COVID-19 pandemic on liquidity and profitability of purposively selected two (2) listed banks at DSE. The statistical test of parameter estimates was conducted by Wilcoxon statistical test tool from SPSS-20 version where Liquidity position of the selected banks were analyzed based on comparison of cash position through the liquidity ratios of cash ratio and operating cash flow ratio in the pre-COVID-19 period of quarter 1 and 2 of 2019 financial statements and post-COVID-19 period of quarter 1 and 2 of 2020 and return of equity (ROE) was used as the measure of performance of the mentioned banks. The findings reveal that COVID-19 pandemic has significantly affected the liquidity and profitability position of two selected banks at DSE in Tanzania at 5% level o significance though the effect was not massive.

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