Business Administration
Permanent URI for this collectionhttp://repository.tia.ac.tz/handle/123456789/7
Browse
Recent Submissions
Item type: Item , INFLUENCE OF TEAMWORK APPROACH ON ROAD CONSTRUCTION PROJECT PERFORMANCE: A CASE OF RAPID BUS TRANSIT(BRT) PHASE I IN DAR ES SALAAM, TANZANIA.(Tanzania Institute of Accountancy, 2024-11) MOHAMED, Ramadhani.ABSTRACT Road construction projects are crucial for infrastructure development, but their success often hinges on various factors such as team dynamics, leadership, and organizational practices. This study aimed to assess the influence of team trust, team leadership, team spirit, and recognition/reward on the performance of road construction projects in Tanzania. A quantitative research approach was adopted, utilizing regression analysis to assess the relationship between the independent variables (team trust, team leadership, team spirit, and recognition/reward) and the dependent variable (project performance). Data were collected from a sample of professionals involved in road construction projects through structured questionnaires. Statistical analysis was performed using SPSS to derive regression coefficients, test hypotheses, and evaluate the significance of the predictors. The findings showed that teamwork has been encouraged in road construction projects; however, effort is still required to improve the initiative and ensure that teamwork is fully implemented in construction projects. The findings revealed that all independent variables significantly influenced project performance. Team trust (β = 0.271, p < 0.001), team leadership (β = 0.259, p < 0.001), and team spirit (β = 0.338, p < 0.001) were positively associated with improved project performance. The regression model explained 58.8% of the variance in project performance (R² = 0.588). The results indicate that fostering trust, strengthening leadership, and encouraging a collaborative team environment are crucial for the success of road construction projects. The study concluded that team trust, leadership, and spirit are essential factors in enhancing the performance of road construction projects. Organizations should invest in building trust within teams, promoting effective leadership, and fostering a positive team environment to improve project outcomes. Further research is recommended to explore the role of recognition/reward systems in influencing project success and to extend these findings to other sectors of construction. Implementing strategies to strengthen these team dynamics can lead to more efficient, cost-effective, and successful road construction projects in Tanzania.Item type: Item , ASSESSING THE EFFECT OF PERCEIVED USEFULNESS AND SYSTEM INTEGRATION ON SERVICE DELIVERY QUALITY OF THE E-PASSPORT SYSTEM IN TANZANIA IMMIGRATION DEPARTMENT(Tanzania Institute of Accountancy, 2025-11) TANTI, Samwel.This study assessed how perceived usefulness and system integration influence on Service Delivery Quality of Tanzania’s e-passport system within the Immigration Department, anchoring analysis in TAM2, Layne & Lee’s e-Government stages, and ICAO MRTD guidance. A mixed methods design was employed: a quantitative survey of 420 e-passport applicants and qualitative interviews with 50 immigration officers provided triangulated evidence on user perceptions, operational realities, and integration outcomes. Quantitatively, perceived usefulness (PU) correlated positively with ease of use (r = .612), system integration (r = .547), and accessibility (r = .498), all p < .01, indicating that usability and back end linkages jointly shape perceived value. A multiple regression model explained 46.4% of the variance in PU (R² = .464), with ease of use the strongest predictor (β = .412), followed by system integration (β = .331) and accessibility (β = .229), p < .001. Demographic analyses showed significant associations between PU and age, education, and occupation, while gender and residence were not significant, underscoring the roles of digital familiarity and formal employment contexts. Qualitatively, officers highlighted that improved database linkages especially with NIDA enhanced verification, fraud reduction, and transparency; however, network downtime, data mismatches, and limited staff training constrained performance and user experience. Overall, findings across objectives converge on three points: usefulness is driven by ease of use and integration; adoption depends on both technical design and perceived service quality; and integration most directly lifts service delivery quality, though infrastructural constraints temper impact. The study contributes context specific evidence for Tanzania’s digital governance agenda and offers actionable guidance: sustain ICT investment (network stability, data harmonization), strengthen inter agency coordination (deepening NIDA integration), and expand capacity building for frontline officers. These implications align with e-government maturity models and international interoperability standards, reinforcing that back end integration and user centric design are pivotal to durable adoption.Item type: Item , ASSESSING THE IMPACT OF PROCUREMENT PRACTICES ON THE IMPLEMENTATION OF HOUSING PROJECTS: A CASE OF SAMIA HOUSING SCHEME(Tanzania Institute of Accountancy, 2025-11) LAMBWE, ANDREWIn rapidly urbanizing contexts such as Tanzania, the demand for affordable housing far outpaces supply, making the effective performance of housing projects vital to national socio-economic development. The National Housing Corporation (NHC), through large-scale initiatives such as the Samia Housing Scheme, plays a central role in alleviating the housing deficit. However, persistent problems including procurement delays, cost overruns, and weak contract management have raised concerns over the efficiency of procurement practices in public housing delivery. This study examined the impact of procurement practices on the implementation of housing projects in the Samia Housing Scheme, focusing on three key areas: the effectiveness of procurement practices, the influence of financial procurement processes on project delays, and the role of operational procurement activities in ensuring timely and high-quality delivery. The research design was not purely descriptive but largely mixed-method in that it gave a very detailed consideration of procurement practices and their effects on performance of projects. Collection of quantitative data was made possible through structured questionnaires, 136 respondents selected from 207 stakeholders comprising project managers, procurement officers, contractors, and regulatory representatives. It was discovered that there were significant weaknesses in the areas of procurement planning, financial disbursement, and contract management which together resulted in delays and inefficiencies in the implementation of those projects. The conclusion is that strengthening procurement planning, modernizing financial approval procedures, investing in staff capacity-building, and improving monitoring and evaluation frameworks will enhance project delivery. However, the findings better inform the current knowledge base on the management of publicItem type: Item , ASSESSING THE INFLUENCE OF M&E PRACTICES ON THE PERFORMANCE OF ROAD CONSTRUCTION PROJECTS: A CASE STUDY OF TARURA IN TEMEKE MUNICIPAL COUNCIL, DAR ES SALAAM(Tanzania Institute of Accountancy, 2024-11) Mathei, zachayoABSTRACT This study aimed to explore how monitoring and evaluation (M&E) practices influence the performance of road construction projects in Temeke Municipal Council, Dar es Salaam. The study focused on three main objectives: assessing the impact of capacity building, budget allocations, and stakeholder participation on project outcomes. A mixed-methods approach was employed, incorporating both qualitative and quantitative data collection. Structured questionnaires gathered quantitative data on M&E practices, while face-to-face interviews provided qualitative insights from stakeholders involved in road construction projects. Data were analyzed using SPSS for descriptive statistics and regression analysis, while qualitative data from interviews were examined using thematic analysis in Nvivo. The findings revealed a significant positive influence of M&E capacity building, with 87.5% of participants affirming its importance in enhancing project performance. Adequate budget allocations were also deemed crucial, with 83.3% of respondents recognizing the role of sufficient funding in improving project outcomes. Stakeholder participation emerged as another key factor, promoting transparency, community support, and overall project success. Regression analysis confirmed strong correlations between M&E practices and project performance, reinforcing the importance of capacity building, proper budget management, and stakeholder involvement. The study concludes that these factors are essential in ensuring the success of road construction projects and recommends prioritizing capacity building, ensuring adequate budgets, and involving stakeholders throughout the project life cycle. Further research is encouraged to address specific challenges and optimize M&E effectiveness in various project contexts.Item type: Item , ON THE INFLUENCE OF PORTFOLIO AT RISK ON FINANCIAL STABILITY IN FINANCIAL INSTITUTIONS: THE MODERATING ROLE OF THE CENTRAL BANK A CASE STUDY OF COMMERCIAL BANKS, FINANCIAL ISTITUTIONS AND CLOSED BANKS CRISIS OF 2018(Tanzania Institute of Accountancy, 2024-11) MFUNDO, DangiloABSTRACT Portfolio at Risk (PAR) is a vital metric for assessing financial institution health, yet existing research often neglects its cumulative impact on financial stability and the effectiveness of central bank interventions in developing economies. This study addressed these gaps by investigating factors influencing PAR, its effects on financial stability, and the moderating role of central banks, guided by Modern Portfolio Theory (MPT), Agency Theory, and Financial Intermediation Theory. Using a cross-sectional mixed-methods approach, quantitative data were collected from 150 stakeholders in financial institutions, while qualitative insights were gathered from 12 key informants. The findings revealed that Loan Default Rates (B = 0.412, p = 0.000), Credit Risk Exposure (B = 0.305, p = 0.001), and Loan Loss Provisions (B = 0.325, p = 0.000) significantly increased PAR, while high Asset Quality (B = -0.220, p = 0.008) reduced it. Additionally, Economic Downturns (B = 0.187, p = 0.010) and Delinquency Rates (B = 0.307, p = 0.000) exacerbated PAR, impacting financial stability by lowering capital adequacy ratios, increasing non-performing loan ratios, and reducing returns on assets and equity. Respondents emphasized the importance of central bank interventions, such as regulatory adjustments and liquidity support, in mitigating these risks. For instance, monetary policy changes and supervisory measures were noted to strengthen risk management and stabilize institutions during economic downturns. The study concludes that effective PAR management is crucial for financial stability and recommends that financial institutions enhance risk assessment frameworks, adopt real-time loan monitoring, and maintain robust capital buffers. Central banks should enforce stricter regulatory measures and provide targeted liquidity support in times of economic distress. Future research should explore the long-term impact of such interventions across diverse financial systemsItem type: Item , THE EFFECT OF INFORMATION TECHNOLOGY ON ORGANIZATION PERFORMANCE: A CASE OF THE NATIONAL INSURANCE CORPORATION OF TANZANIA(Tanzania Institute of Accountancy, 2024-11) SANZI, Rajabu R.ABSTRACT In the era of digital transformation and rapid technological advancement, integrating information technology systems into organizational processes is crucial for enhancing performance, sustaining competitiveness in business operations, and coping with market demands. This study investigates the effect of information technology on organizational performance, specifically the operational efficiency of the National Insurance Corporation of Tanzania, focusing on the perceived usefulness of IT, the perceived ease of use of IT, and actual system usage of IT across underwriting, claims processing, actuarial services, policy serving, and risk management. Using a stratified random sampling technique, data were gathered from 89 respondents of the NIC employees through structured survey questionnaires and analyzed using SPSS IBM version 26 to perform descriptive and inferential statistics, and regression analysis. The findings revealed that while the perceived usefulness of IT has a negative but not statistically significant effect on operational efficiency, both the perceived ease of use and actual system usage of IT have a positive and significant effect on operational efficiency as the results of optimizing organization performance at NIC. Recommendations include implementing regular IT training programs, strengthening internal communication strategies, encouraging investments in advanced IT systems, and developing robust data governance policies. Future research should consider longitudinal studies to examine the long-term effects of IT on organizational performance and comparative analyses across different industries to identify best practices.Item type: Item , THE INFLUENCE OF EMPLOYEE PARTICIPATION IN DECISION-MAKING ON THEIR WORKPLACE PERFORMANCE: A CASE OF TEMEKE DISTRICT COUNCIL(Tanzania Institute of Accountancy, 2024-11) MURO, Collins G.ABSTRACT Employee participation in decision-making is a critical aspect of organizational dynamics, impacting job performance and overall effectiveness. While extensive research exists on the relationship between participation and performance in various contexts, there is a research gap concerning this relationship within the specific domain of public sector organizations, such as municipal councils The study aims to examine the relationship between employee participation in decision-making and job performance. It explores the challenges and effective methods for enhancing participation and offers recommendations for improving the work environment at the council. Data for this study were collected using a survey questionnaire administered to a diverse sample of 50 employees within Temeke Municipal Council. Data were analysed using SPSS 26 where, Descriptive statistics were used to summarize the responses and provide an overview of the study's variables. Logistic regression analysis was employed to investigate the impact of employee participation on job performance while controlling for relevant demographic characteristics. Descriptive statistics revealed that 70% of participants viewed communication with supervisors favorably. In terms of employee involvement in decision-making, 60% of participants agreed. Regarding empowerment for decision-making, 60% felt empowered while 40% expressed disagreement. Trust in employees' judgment during decision-making was high, with 64% agreeing (30%). Only 16% remained neutral, and 20% expressed disagreement. Concerning staff involvement in setting work goals, a significant majority (64%) perceived encouragement, with 38% agreeing and 26% strongly agreeing. Only 2% strongly disagreed, while 20% expressed disagreement. The logistic regression analysis demonstrated statistical significance (χ² = 18.52, p < 0.001), indicating the model's ability to predict job performance based on employee participation. For each unit increase in employee participation, the odds of high performance increased by 1.27 times (adjusted odds ratio = 1.27, 95% CI [1.06-1.52]). To enhance participation and performance, recommendations include promoting inclusive decision-making, streamlining bureaucracy, creating a safe environment for employee voice, implementing effective change management, allocating adequate time and resources, and investing in training. Further research is recommended to explore the complexity of this relationship in diverse contexts.Item type: Item , EVALUATING THE INFLUENCE OF TOTAL QUALITY MANAGEMENT ELEMENTS ON ROAD CONSTRUCTION PROJECT PERFORMANCE. A CASE STUDY OF THE DAR ES SALAAM CITY BUS RAPID TRANSIT AGENCY (BRT).(Tanzania Institute of Accountancy, 2024-11) Mbabaye,Azaria D.ABSTRACT The successful performance of road construction projects is crucial for urban infrastructure and public transportation systems. In Tanzania, the Dar es Salaam City Bus Rapid Transit Agency (BRT) manages key road construction projects aimed at improving urban transport efficiency. However, challenges impacting project outcomes highlight the importance of Total Quality Management (TQM) elements; particularly leadership commitment, strategic planning, customer focus, and workforce focus—as essential drivers of project success. This study examined how these TQM elements influence the performance of road construction projects managed by the BRT.A descriptive cross-sectional design was adopted, targeting BRT project stakeholders, including project managers, team leaders, and operational staff, with a of 185. Data were gathered through structured questionnaires and analyzed using SPSS version 25. Descriptive statistics summarized respondents' perceptions, while multiple regression analysis tested the relationship between TQM elements and project performance. The regression analysis showed significant positive relationships between all examined TQM elements and project performance. Leadership commitment explained 20% of the variance in project performance, with a standardized beta coefficient of 0.672 (p < 0.05). Strategic planning and customer focus contributed 25% to project performance, with a beta coefficient of 0.918 (p < 0.05), emphasizing the importance of clear goals and meeting stakeholder needs. Workforce focus explained 18% of the performance variance, with a beta coefficient of 1.201 (p < 0.05), underlining the role of training, motivation, and engagement in improving project outcomes. These findings conclude that enhanced leadership commitment, strategic planning, customer focus, and workforce focus are vital to project success. It is recommended that the BRT prioritize leadership qualities that promote accountability, adopt comprehensive strategic planning processes incorporating stakeholder feedback, and invest in workforce training and development, and implement recognition programs to enhance morale. Further research should explore additional factors such as technology and external influences on project performance, employing qualitative methods to gain deeper insights into stakeholder perspectives.Item type: Item , FACTORS DRIVING THE SURGE IN COCA-COLA'S SALES REVENUE: A CASE STUDY OF COCA-COLA COMPANY IN DAR ES SALAAM(Tanzania Institute of Accountancy, 2024-11) Mruma, Nicholaus E.ABSTRACT Coca-Cola has consistently led in product innovation, responding to changing consumer preferences and market trends. This study evaluates the impact of Coca-Cola’s product innovations on sales revenue growth in Dar es Salaam. The main objective was to assess how new flavors, packaging, and limited-edition products influence Coca-Cola’s sales and consumer engagement. A cross-sectional study design with a mixed-methods approach was used, involving 384 participants from Dar es Salaam. Quantitative data were collected through structured questionnaires focusing on consumer preferences, product variety, communication effectiveness, and purchasing behavior, while qualitative data were gathered through interviews to provide deeper insights into consumer perceptions. Descriptive statistics were used for quantitative analysis, and thematic analysis was applied to the qualitative data. The results revealed that Coca-Cola’s marketing strategies, pricing, and product innovations significantly contributed to sales growth in Dar es Salaam. Over 62% of participants recognized the effectiveness of Coca-Cola’s communication about new products, with 45.8% preferring newly introduced or modified items, underscoring the success of marketing campaigns. 56.2% of respondents acknowledged price as the influence on their purchasing decisions, indicating the importance of competitive pricing, especially for price-sensitive consumers. Product innovations, such as new flavors and limited-edition packaging, were key drivers of sales, with 51.6% of participants purchasing products due to their novelty. Additionally, 35.9% valued product variety, and 35.9% had a positive view of Coca-Cola’s incorporation of consumer feedback into product development, further enhancing its market appeal.Item type: Item , THE INFLUENCE OF DONOR FUNDS ON IMPLEMENTATION OF EDUCATION PROJECTS IN TANZANIA: A CASE STUDY OF PRIMARY SCHOOLS IN BUKOBA(Tanzania Institute of Accountancy, 2024-11) Anthony, Getrude.ABSTRACT This study examines the role of donor funds in enhancing educational outcomes and infrastructure development in primary schools in Bukoba, Tanzania. The research focuses on three key objectives: assessing the impact of donor fund management practices on academic success, evaluating the contribution of donor funds to students’ academic performance and retention, and identifying challenges faced in the implementation of education infrastructure projects. Using a mixed-methods approach, the study employed both regression analysis and descriptive statistics to analyse data from 165 respondents, including education officers, head teachers, teachers, and community members. The findings revealed that effective donor fund management practices, characterized by accountability, strategic allocation, and stakeholder involvement, significantly influence academic success. Academic performance (AP) and retention rate (RR) emerged as the most substantial predictors of educational outcomes, aligning with theoretical frameworks such as Tinto’s (1993) academic integration model. However, variables like access to learning materials and school attendance showed minimal direct impact, emphasizing the complexity of factors affecting educational success. The analysis also highlighted critical challenges in infrastructure projects, such as bureaucratic delays, resource misallocation, and inadequate monitoring and evaluation. The study concludes that while donor funding plays a vital role in promoting academic achievement and school retention, its effectiveness depends on efficient management practices and integrated support systems. Recommendations include enhancing financial oversight, community engagement, and capacity-building efforts, alongside streamlined policies to reduce bureaucratic barriers. The research contributes to the understanding of educational funding in developing regions and provides practical insights for policymakers and educational stakeholders to optimize donor investments for sustainable academic improvements.Item type: Item , THE INFLUENCE OF SHORT-TERM EMPLOYMENT CONTRACTS ON EMPLOYEE A CASE STUDY OF THE TANZANIA PORT AUTHORITY (TPA)(Tanzania Institute of Accountancy, 2024-11) Lwesya, Lupyana.ABSTRACT The purpose of this research was to examine the influence of short-term employment contracts on employee motivation within the Tanzania Port Authority (TPA). Short-term contracts, while offering flexibility, may pose challenges such as job insecurity, limited career advancement, and lower motivation, impacting overall organizational productivity. This study aims to evaluate employees' perceptions of short-term contracts, analyze the effects of these contracts on employee motivation, and identify strategies to enhance staff motivation in this context. A mixed-methods approach was employed, involving surveys and interviews with TPA employees on short-term contracts. Quantitative data was analyzed using SPSS, while qualitative insights were gathered and analyzed through NVivo software. Findings reveal that the majority of employees perceive short-term contracts negatively, associating them with job insecurity and limited growth prospects. Additionally, there is a correlation between short-term contracts and reduced motivation, which adversely affects employee productivity. The study recommends TPA develop strategies to address the negative impacts of short-term contracts by offering more career advancement opportunities, clear communication regarding contract renewal, and motivation-enhancing initiatives. These findings may provide insights for TPA and similar organizations, enabling them to make more informed policy decisions that enhance employee well-being and organizational effectiveness.Item type: Item , THE IMPACT OF PROJECT MANAGEMENT TRIANGLE ON PERFORMANCE AT THE TANZANIA NATIONAL ROADS AGENCY (TANROADS)(Tanzania Institute of Accounts, 2024-11) HOKORORO, JUMAABSTRACT This study investigates the relationships between the Project Performance Index (PPI), Cost Performance Index (CPI), Schedule Performance Index (SPI), and Scope Index specifically within the context of TANROADS projects. The primary objectives are to determine the significance of these indices concerning project performance, with a particular focus on understanding how cost and schedule performance affect PPI while assessing the role of scope. The study involved a sample size of 49 active construction and maintenance projects of trunk and regional roads, as documented by TANROADS. A purposive sampling approach was utilized to deliberately select projects that ensured that only ongoing projects, initiated between 2012 and 2021, were considered, focusing on those that could provide insights into project performance constraints related to scope, cost, and time. Quantitative data were collected using structured questionnaires. The data were analyzed using SPSS, beginning with reliability assessment through Cronbach’s alpha, followed by multiple regression analysis to evaluate the relationships between changes in project variables and management performance, testing hypotheses at a significance level of p < 0.05. The theoretical framework employed was the Monitoring and Evaluation Theory (MET) which served as pivotal to this study rounded in established project management literature, utilizing regression analysis to model the relationships among the indices as encapsulated in the equation: PPI = -0.001 + 0.499 CPI + 0.501 SPI + 0.000 Scope Index. The methodology involved quantitative data collection from project performance metrics, followed by regression analysis to interpret the impact of CPI, SPI, and Scope Index on PPI. Key findings indicate that both CPI and SPI have statistically significant positive relationships with PPI, rejecting the null hypotheses for H1 and H2. Specifically, for each unit increase in CPI, PPI increases by 0.499 units, while a unit increase in SPI corresponds to a 0.501 unit increase in PPI. These results suggest that effective management of costs and schedules is crucial for enhancing overall project performance, corroborating existing literature emphasizing stakeholder engagement and organizational culture's role in performance outcomes. Conversely, the finding for Scope Index reveals no significant impact on PPI, leading to the acceptance of H3. Therefore, the study recommends implementing robust cost and schedule management practices to improve project performance while advocating for further research to explore the potential indirect influences of scope management on performance metrics. In conclusion, the research underscores the critical roles of cost and schedule efficiency in achieving project success, while also highlighting a potential gap in understanding the Scope Index’s influence, which merits additional investigation to enhance project management frameworks in the future.Item type: Item , THE EFFECT OF SOCIO-CULTURAL FACTORS ON DART SYSTEM PERFORMANCE IN TANZANIA: A CASE OF DAR ES SALAAM(Tanzania Institute of Accountancy., 2024-11) Makenga, Mbaraka.ABSTRACT This study investigates the performance of the Dar Rapid Transit (DART) system in Dar es Salaam, Tanzania, by analyzing the influence of social norms and values, communication styles, and behavioral practices. The primary purpose is to evaluate how these factors affect the overall performance of the DART system and to provide actionable recommendations for improvement. A quantitative research approach was employed, utilizing both descriptive statistics and multiple regression analysis to comprehensively assess the data collected from 79 respondents. Descriptive statistics revealed that the DART system aligns moderately well with traditional commuting practices and community values, with a mean score of 3.50 for alignment with traditional practices and 3.45 for reflecting community values. Public perception of the DART system’s benefits was favorable, with a mean score of 3.75. The analysis also indicated that communication about the DART system is perceived as reasonably clear and effective, with a mean score of 3.70 for clarity of communication. Behavioral practices, including adaptation to new commuting behaviors, had a mean score of 3.65, suggesting a positive adjustment by users. Multiple regression analysis demonstrated significant impacts of the independent variables on the DART system’s performance. The results indicated that social norms and values (B = 0.35, p < 0.001), communication styles (B = 0.30, p < 0.001), and behavioral practices (B = 0.25, p = 0.007) positively influence the performance of the DART system. Among these, social norms and values had the strongest impact, highlighting their critical role in shaping system effectiveness. The model summary showed an R² value of 0.58, indicating that the independent variables account for 58% of the variance in the DART system’s performance. In conclusion, the study underscores the importance of aligning the DART system with local cultural norms and values, improving communication strategies, and adapting to users' behavioral practices to enhance system performance. Recommendations include enhancing alignment with social norms and values, increasing the clarity and consistency of communication, and making adjustments to better fit users' commuting behaviors. These actions are expected to improve user satisfaction and system efficiency, contributing to the overall effectiveness of the DART system.Item type: Item , THE EFFECT OF SOCIO-CULTURAL FACTORS ON DART SYSTEM PERFORMANCE IN TANZANIA: A CASE OF DAR ES SALAAM(Tanzania Institute of Accountancy, 2024-11) MAKENGA, Mbaraka.ABSTRACT This study investigates the performance of the Dar Rapid Transit (DART) system in Dar es Salaam, Tanzania, by analyzing the influence of social norms and values, communication styles, and behavioral practices. The primary purpose is to evaluate how these factors affect the overall performance of the DART system and to provide actionable recommendations for improvement. A quantitative research approach was employed, utilizing both descriptive statistics and multiple regression analysis to comprehensively assess the data collected from 79 respondents. Descriptive statistics revealed that the DART system aligns moderately well with traditional commuting practices and community values, with a mean score of 3.50 for alignment with traditional practices and 3.45 for reflecting community values. Public perception of the DART system’s benefits was favorable, with a mean score of 3.75. The analysis also indicated that communication about the DART system is perceived as reasonably clear and effective, with a mean score of 3.70 for clarity of communication. Behavioral practices, including adaptation to new commuting behaviors, had a mean score of 3.65, suggesting a positive adjustment by users. Multiple regression analysis demonstrated significant impacts of the independent variables on the DART system’s performance. The results indicated that social norms and values (B = 0.35, p < 0.001), communication styles (B = 0.30, p < 0.001), and behavioral practices (B = 0.25, p = 0.007) positively influence the performance of the DART system. Among these, social norms and values had the strongest impact, highlighting their critical role in shaping system effectiveness. The model summary showed an R² value of 0.58, indicating that the independent variables account for 58% of the variance in the DART system’s performance. In conclusion, the study underscores the importance of aligning the DART system with local cultural norms and values, improving communication strategies, and adapting to users' behavioral practices to enhance system performance. Recommendations include enhancing alignment with social norms and values, increasing the clarity and consistency of communication, and making adjustments to better fit users' commuting behaviors. These actions are expected to improve user satisfaction and system efficiency, contributing to the overall effectiveness of the DART system.Item type: Item , THE EFFECT OF DREDGING ENTRANCE CHANNEL PROJECT ON PORT PERFORMANCE A CASE OF DAR ES SALAAM PORT(Tanzania Institute of Accountancy, 2024-11) MALOGO, Burton M.ABSTRACT This research evaluates the impact of the dredging entrance channel project on the performance of the Port of Dar es Salaam, emphasizing the aspects of dredging frequency, depth, and width. Utilizing a mixed-methods framework, the study combines both quantitative and qualitative data to thoroughly examine the connection between dredging activities and port performance. The study uses interview, questionaires and documentary review as data collection methodology and a total of 52 participants, including port officials, engineers, and maritime specialists, were surveyed to assess how dredging influences critical operational indicators such as vessel accessibility, safety, congestion, and cargo handling efficiency. The results reveal a strong agreement among respondents regarding the beneficial effects of dredging on various dimensions of port performance. Statistical evaluations indicate significant correlations between dredging activities and enhancements in port accessibility, reductions in vessel delays, improvements in safety, and increases in operational efficiency. The data presents high mean values, low standard deviations, elevated t-values, and highly significant p-values <0.05, confirming the statistical significance of these relationships. Additionally, the study underscores the vital importance of dredging depth in accommodating larger vessels and minimizing delays, with mean scores ranging from 4.00 to 4.15 and similarly significant t-values (15.10–18.30). Moreover, dredging width is identified as a crucial element in alleviating congestion, enhancing vessel safety, and increasing operational flexibility. The findings suggest that widening entrance channels yields substantial advantages for port performance, as indicated by mean scores of 3.96–4.18 and significant t-values (10.65–12.35). These outcomes align with previous studies, emphasizing the necessity of regular and appropriately measured dredging operations to maintain efficient port functions and bolster competitiveness.Item type: Item , ASSESSMENT OF DEBT COLLECTION STRATEGIES USED BY COMMERCIAL BANKS IN TANZANIA DURING COVID-19(Tanzania Institute of Accountancy, 2024-11) MVANDA, TABSTRACT Commercial banks in Tanzania have used various debt collection techniques designed especially for these exceptional circumstances. Traditional debt collection techniques like letters and phone calls are still widely used; however, they may not always produce the desired results due to poor customer response or borrower financial hardships. Ensuring that all debt collection strategies adhere to legal requirements established by organizations like Tanzania's Central Bank (BOT) is crucial. The study's main goals were to evaluate the effectiveness of the debt collection strategy utilized by commercial banks during COVID-19, the compliance level of the debt collection strategy, and the compatibility of the debt collection strategy. With the use of purposive sampling, participants were chosen. The total population of 1,000 people, including loan officers and bank loan applicants, was represented by a sample size of 91. In addition, the study used both primary and secondary data sources, with the former consisting of questionnaires and interviews as methods of data collection and the latter of official publication documents from the Bank of Tanzania during the COVID-19 pandemic. Tables and figures were used to present the results of the qualitative and quantitative analysis of the acquired data. The results revealed a low level of compliance with the debt collection strategies employed by the commercial bank during Covid 19, as indicated by a p-value of compliance being above 0.1 at a significant level of the study. Additionally, the study found that most people generally agreed that debt collection strategies were compatible, and it also revealed that debt collection strategies were ineffective. As a result, it is advised that financial institutions develop an information technology system and be ready for crises that could impair the bank's functioning.Item type: Item , THE INFLUENCE OF PROCUREMENT PROCESSES ON PUBLIC ORGANIZATION PERFORMANCE IN TANZANIA: A CASE OF TANZANIA AIRPORT AUTHORITY(Tanzania Institute of Accountancy, 2024-11) Mmasi, Domian J.ABSTRACT This study investigates the influence of procurement processes on organizational performance within the Tanzania Airport Authority (TAA). The research aimed to evaluate how procurement planning, procurement execution, and post-contract award management impact the efficiency and performance of the Authority. Given the significant role procurement plays in public sector efficiency, this study provides insights into optimizing these processes for improved organizational outcomes. A descriptive research design was employed, utilizing a quantitative approach to collect and analyze data. Primary data were gathered through structured questionnaires distributed to a sample of 79 procurement professionals, managers, and stakeholders within the TAA. The data collection focused on evaluating procurement planning, execution, and post-contract award management practices. Secondary data were also reviewed to complement and validate the findings. Descriptive statistics, including means, standard deviations, and frequencies, were used to summarize the data, while multiple regression analysis examined the relationships between procurement processes and organizational performance. Descriptive statistics showed that procurement planning had a mean score of 4.1 (SD = 0.8), indicating general agreement on its effectiveness, while procurement execution had a mean score of 4.0 (SD = 0.7), reflecting slightly less favorable perceptions. Post-contract award management scored 4.2 (SD = 0.8), highlighting strong agreement on its role in sustaining procurement benefits. The multiple regression analysis demonstrated that procurement planning (β = 0.35, p < 0.01), procurement execution (β = 0.29, p < 0.05), and post-contract award management (β = 0.31, p < 0.01) significantly predicted organizational performance, with the model explaining 72% of the variance. The study concludes that effective procurement planning, execution, and post-contract award management are crucial for enhancing the performance of public organizations like the TAA. Each phase of procurement contributes significantly to improving organizational efficiency and achieving strategic objectives. Based on these findings, the study recommends that the TAA should continue to refine its procurement planning and execution processes to address identified inefficiencies.Item type: Item , THE EFFECT OF NON-COMPLIANCE WITH PROJECT MANAGEMENT PRINCIPLES AND PRACTICES IN CONSTRUCTION PROJECTS: A CASE STUDY OF THE STANDARD GAUGE RAILWAY AT THE TANZANIA RAILWAY CORPORATION(Tanzania Institute of Accountancy, 2024-11) Juma,Ramadhan B.ABSTRACT Non-compliance with project management principles and practices poses serious risks to the success of large-scale infrastructure projects particularly within Tanzania’s Standard Gauge Railway (SGR) project which aims to improve national connectivity and economic development. While project management resources such as seminars, training, and research articles are readily available to help stakeholders understand and implement effective project management, ensuring consistent adherence to these principles in complex projects remains a significant challenge. This study assesses the effect of non-compliance with project management principles and practices in construction projects in Tanzania, focusing on the SGR project at Tanzania Railway Corporation, seeking to clarify how such non-compliance may lead to project delays, budget overruns, and quality issues. A quantitative research approach was employed, gathering data from 109 respondents, including project managers, engineers, contractors, and consultants, using structured questionnaires. Data analysis was conducted using IBM SPSS version 26, employing descriptive and inferential statistical techniques, including multiple linear regression. The findings indicate that strict adherence to project management principles has a positive and statistically significant effect on project performance, contributing to timely completion, budget management, and overall project quality. Conversely, non-compliance alone was not found to have a significant statistical effect on project performance, suggesting it may contribute indirectly to other challenges but does not independently predict success or failure. Additionally, risk identification and mitigation were shown to positively influence on project outcomes, underscoring the importance of proactive risk management in enhancing compliance and achieving project goals. These findings provide important insights for policymakers and stakeholders, highlighting the critical role of structured project management and risk mitigation in ensuring the successful completion of large-scale projects. Practical recommendations for improving compliance and training project teams are suggested to support better project outcomes in Tanzania’s construction sector, ultimately contributing to sustainable development.Item type: Item , ASSESSING THE ROLE OF MICROFINANCE BANKS TO ENHANCE ENTREPRENEURSHIP OPPORTUNITIES FOR WOMEN IN TANZANIA.A CASE OF NMBPLC, FINCA, BRAC, AND TPB IN ILALA MUNICIPAL COUNCIL DAR ES SALAAM.(Tanzania Institute of Accountancy, 2023-11) Mwayole, Jacqueline D.ABSTRACT The main objective of this study is to assess the role performed by Microfinance banks to enhance entrepreneurship opportunities of women in Tanzania NMB, BRAC, FINCA, and TPB. In contrast, Ilala Municipal was used as the case study. The research reviewed different studies on microfinance institutions’ role in enhancing entrepreneurship opportunities for women. A case study research design was employed in this study. The study used a sample of 100 respondents who fall under the women entrepreneurship and bank employees categories. Questionnaires, Interviews, document reviews, and observation were used as data collection methods that the researcher was interested in using in the field. The researcher collected data, Processed them, and analyzed them by using statistical software (SPSS). The study revealed that more than 36.46% of respondents said that Microfinance banks played a significant role in providing financial opportunities to women entrepreneurs where the provision of loans, training of financial and business skills, and grace period offered by those banks seem to advance the business of women entrepreneurs in Ilala Municipal. The average loan taken is 50,000Tsh to 75,000,000Tsh. The opportunities offered by Microfinance banks have impacted the living standard of women, enabling them to buy household assets, buy food, increase income, and increase employment among women entrepreneurs compared to before joining Microfinance. The study recommends that the government, in collaboration with financial sectors, amend the banking system and accommodate the reduction of interest rates, more free training on financial skills, reduction of prior application charges, and regular visits to the women entrepreneurs, which were help to improve both Microfinance bank and women entrepreneurs performing better in their business and achieve social economical as well as to enable them to access them and use the financial opportunity they provide.Item type: Item , ASSESSMENT OF THE COMPLIANCE ISSUES IN THE COMPLETION OF CONSTRUCTION PROJECTS UNDER FORCE ACCOUNT: A CASE OF MKURANGA DISTRICT COUNCIL(Tanzania Institute of Accountancy, 2024-11) Msuya, Iddi B.ABSTRACT This study assessed compliance issues in the completion of construction projects under the force account method within Mkuranga District Council. Compliance in such projects is crucial for effective resource utilization and timely completion, yet several challenges persist. The primary objectives were to analyze factors contributing to non-compliance, evaluate the role of competent manpower, and examine budgetary compliance in force account projects. A mixed-methods approach was employed to comprehensively assess compliance issues in construction projects under the force account method. The study utilized both qualitative and quantitative data collection techniques, including structured questionnaires and semi-structured interviews with key stakeholders such as project managers, site supervisors, and council officials. The questionnaires aimed to quantify perceptions and experiences related to compliance factors, while the interviews provided deeper insights into the challenges faced during project execution. A sample of 60 respondents was selected from various departments within the Mkuranga District Council, ensuring a diverse representation of perspectives. Data were analyzed using SPSS 25 for quantitative results and thematic analysis for qualitative responses, allowing for a robust understanding of the underlying issues impacting project compliance. The findings highlighted significant barriers to compliance, revealing that inadequate project planning (65%), insufficient training of personnel (58%), and lack of effective supervision (49%) were primary contributors to non-compliance. Despite 72% of respondents expressing confidence in the workforce's relevant experience, 60% acknowledged critical gaps in technical skills and knowledge of modern construction practices. Additionally, the analysis of budgetary compliance indicated that 68% of respondents reported challenges due to delayed fund disbursements, while 55% identified misallocation of resources as a frequent issue. The study concluded that enhancing compliance requires comprehensive training programs for personnel, stringent financial monitoring systems, and clear project planning guidelines. Implementing these strategies could improve the efficiency and effectiveness of force account construction projects, ultimately leading to better project outcomes and resource utilization in the construction sector.