Business Administration

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Effect of Student Satisfaction on Retention in Higher Learning Institutions: A Case of TIA Mwanza Campus
(African Journal of Accounting and Social Science Studies (AJASSS), 2024-11-30) Odilah, Thomas; Magoma, Anthony; Gasper, Laban
The satisfaction and retention for students in Higher Learning Institutions (HLIs) has attracted significant scholarly interest. In today’s highly competitive and technologically advanced environment, the survival of HLIs hinges on addressing student satisfaction by offering a diverse range of services to combat the issues of attrition. Thus, this study investigates the relationship between student satisfaction and retention rates in HLIs. Tanzania Institute of Accountancy–Mwanza campus was purposively selected for this study. A crosssectional survey strategy was used in gathering data from a sample of 323 students from different academic departments. A structured questionnaire with 23 items helped the collection of quantitative data. Data was analyzed using binary logistic regression in IBM SPSS Statistics Version 29. Results reveal that the quality of instructors, admission process, and mentorship programs positively and significantly influence student retention. These findings imply that HLIs should prioritize strategic investments in streamline admission procedures and implement comprehensive mentorship programs to enhance student satisfaction and retention. From a policy perspective, the study underscores the need for institutional policies that mandate the regular evaluation and improvement of student support services to reduce dropout rates and enhance overall educational experience. These results are crucial in developing various strategies aimed at improving the educational experience of students at TIA and eventually attracting more students in the future by reducing any cases of attrition among the current students.
Female Directors' Expertise in the Audit Committee and Corporate Environmental Disclosure. Evidence from Listed Non-Financial Firms in Kenya
(African Journal of Accounting and Social Science Studies (AJASSS), 2024-11-30) Magoma, Anthony; Mkunde, Beatrice
This study examines the influence of female directors' expertise in the audit committee and corporate environmental disclosure (CED) of listed non-financial firms in the Nairobi Securities Exchange (NSE). Despite growing interest in gender diversity in corporate governance, existing empirical research in Kenya has largely overlooked the specific impact of female audit committee members’ professional expertise, particularly in accounting and finance, on CED. Addressing this gap, the study focuses on two key variables: female audit committee members with accounting/finance backgrounds and those without. Guided by agency theory, resource dependency theory, and stakeholder theory, the study utilized a content analysis approach to manually review and code annual reports of 20 listed non-financial firms from 2016 to 2023, resulting in a balanced panel of 160 firm-year observations. Fixed effect panel regression was used to test the hypotheses, while the Generalized Methods of Moments (GMM) was used to test for robustness. The results revealed that female audit committee members with accounting and finance expertise significantly influenced CED. In contrast, female non-accounting and finance experts in the audit committee exerted a negative and significant influence on CED. The study concludes that accounting and finance expertise among female directors in the audit committee is a key determinant of CED among listed non-financial firms in Kenya. The study recommends that listed non-financial firms should promote gender diversity by appointing females with relevant expertise to audit committees. It also urges policymakers to issue guidelines that emphasize both gender representation and professional competence to enhance CED in emerging economies like Kenya.
Audit committee chair expertise and firm performance: A case study of listed financial firms in Kenya
(African Journal of Accounting and Social Science Studies (AJASSS), 2024-11) Jonathan, Osca; Magoma, Anthony
This study examines the influence of Audit Committee (AC) chair expertise on financial performance, as measured by the return on assets (ROA) of listed financial firms on the Nairobi Securities Exchange (NSE) in Kenya. It specifically focuses on three explanatory variables of AC chair expertise: monitoring expertise, accounting and financial expertise, and experiential expertise. Despite the important governance role played by audit committees, there is limited empirical evidence exploring how the specific expertise of audit committee chairs affects firm performance. The present study seeks to fill the gap by assessing the relationship between AC chair expertise and financial performance. Agency and Human Capital theories were used as the theoretical foundation. A quantitative approach was used to collect secondary data from the annual reports and audited financial statements of 18 listed financial firms at NSE from 2016 to 2022, resulting in a balanced panel of 126 data points. Fixed-effects panel regression model was used to test the hypotheses. The results revealed that AC's experiential expertise significantly influenced the firm’s financial performance. The study concludes that AC’s experiential expertise is the key determinant of financial performance among listed financial firms in Kenya. Furthermore, the study recommends that listed financial firms in Kenya should prioritize the appointment of AC chairs in the audit committees with substantial experience, particularly those with over three years of relevant experience.
The Impact of Mobile Money on Household Livelihood Outcomes in Africa:
(African Journal of Accounting and Social Science Studies (AJASSS), 2024-11-30) Pallangyo, Barakael T.; Akyoo, Elimeleck P.
This systematic review of reviews aimed to explore the impact of mobile money on household livelihood outcomes in Africa. This systematic review of reviews determines and summarizes mobile money research trends, and methodologies and conceptual frameworks used in mobile money research discuss the findings and evidence and then suggest approaches for further research. The study reviewed existing systematic reviews published on mobile money and household livelihood outcomes in African between January 2015 and December 2024. The review of reviews shows that a growing number of mobile money research works have used qualitative research approaches for data collection and analysis. The study noted several attempts to develop and apply models/frameworks over explanatory and predictive theories, most notably in the area of social, sociotechnical, and technical. Nevertheless, there is limited evidence on the long‐term contribution of mobile money use on livelihoods, patterns of economic inequality, human freedom, and well‐being in African countries. This review of reviews synthesizes existing systematic reviews on the contribution of mobile money for household livelihood outcomes than was previously available for African countries. This review has the potential for several stakeholders, including the public and private sector, intermediaries, and nonprofit organizations, to utilize the accumulated evidence from selected systematic reviews to enable/improve the appropriate and sustainable use of mobile money for improving household livelihood outcomes.
Gauging the Ambivalent Influence of Product Signalling on Smartphone Purchase Decision in Mwanza, Tanzania
(African Journal of Accounting and Social Science Studies (AJASSS), 2024-11-30) Tago, Gwatako
Cellular industry has experienced an exponential growth and enormous jumps since its inception. Smartphones are getting smarter and stylish than in their earlier decades when the idea was immature. Consequently, the production of varied brands of mobile phones is rapid and huge. The influx of multitudinous brands of smartphones in the Tanzania market has exposed consumers in this country to choice dilemma. The current study sought to establish the effect of product knowledge on smartphone consumers’ purchasing behaviour. A mixed research approach was deemed appropriate since it entails collection of both numerical and non-numerical data for analysis. The use of Cochran formula led to inclusion of 384 participants. Nevertheless, the non-response of some individuals limited the sample size to 75 participants. Hotelling’s T-squared approach facilitated the analysis of quality mean difference between informed and uninformed customers. Further, field observation was made by a researcher along Lumumba Street in Mwanza. Data analysed by linear regression facilitated the estimation of the respondents ‘attitude differences. The gathered evidence showed that smartphone buyers with adequate information prior to shopping demonstrated higher quality products compared to buyers with limited information prior to shopping. Equally, the collected evidence showed that the price of smartphones increased with its quality, implying consumers paid extra cash on smartphones of higher quality. Moreover, the findings showed that preinformed customers rarely considered buying low quality phones sold at low prices. The conclusion drawn from the collected evidence is that there is high correlation between product signalling and consumers’ purchase decision for smartphones. The study recommends that, the Tanzania Communication Regulatory Authority (through TCRA), together with the Tanzania Bureau of Standards (TBS) closely monitor brands, specifications and quality of imported smartphones in the country. Further, sharing product online reviews by smartphone manufacturers/vendors is likely to improve consumers’ purchase decisions. Lastly, the study is useful to smartphone vendors to develop their marketing approaches based on customers’ preferences.
The impact of small holder commercialisation of organic crops on food consumption patterns in KwaZulu-Natal, South Africa
(AgEcon Search, 2006-08-12) Sheryl L Hendriks; Mark M Msaki
The impact of smallholder commercialisation on food consumption patterns in a rural community of South Africa was investigated. The consumption patterns, dietary diversity and nutrient intakes of certified and partially certified members of an organic farmers' organisation were compared to data from a random sample of non-member households. Two consecutive survey rounds (n = 200) conducted in November 2004 and March 2005 enabled comparison of dietary diversity, nutrient adequacy (in terms of per household adult female equivalents for energy, iron, and vitamin A) and expenditure elasticities between seasons. Households with members engaged in certified comm ercial organic farming enjoyed greater dietary diversity, improved nutrient intakes com pared to households with members in conversion to organic production and households not engaged in commercial organic farming. Farm and non-farm income strongly and positively influenced nutritional adequacy for households of partially certified and certified members of the organisation. Marked differences in expenditure elasticities were found between the three groups. The results suggested that commercialisation of small holder agriculture has potential to improve food consumption patterns and food quality directly through income generated and indirectly through increased labour opportunities that result in wages and inkind food transfers. While commerciali sation of small holder agriculture shows potential for improving nutrition, caution should be exercised before claiming that such commercialisation can alleviate food insecurity and solve hunger in South Africa.
Knowledge, Attitude and Practice (KAP) Towards Modern Contraceptives Among Married Women of Reproductive Age in Mpwapwa District, Central Tanzania
(Maxwell Scientific Organization,, 2012-05-10) James Lwelamira; Gasper Mnyamagola; Mark M. Msaki
This study was undertaken in Mpwapwa District in Central Zone of Tanzania between July toAugust, 2009 to assess knowledge, attitude and practice towards modern contraceptives among married womenof reproductive age (15-49 years). Specific objectives of the study were to ascertain knowledge and attitudetowards modern contraceptives, to determine the extent of use of modern contraceptives and identify factorsassociated with current use of modern contraceptive in the study population. Study design involved a cross-sectional survey that involved 160 women randomly selected from eight villages with nearly equal number ofrespondents per village. Data from respondents were collected using a pre-tested semi-structured questionnaire.Furthermore, eight Focus Groups Discussions (FGDs), with one FGD per village were also carried out to collectqualitative information. Statistical Package for Social Sciences (SPSS) program version 12 was used to analysequantitative data. Qualitative data were analysed using Content Analysis (CA). Results of this study revealedknowledge of modern contraceptives in a study population to be high. Furthermore, findings of this studyindicated substantial proportion of respondents to have positive attitude towards modern contraceptives andhence more room for increasing modern contraceptive use in a study population. For example, half (50%) ofrespondent that were aware of modern contraceptives thought that benefits of modern contraceptives outweighnegative effects and 42% agreed that they could recommend use of modern contraceptive to a friend. However,despite presence of positive attitude towards modern contraceptives by a good number of women in a studypopulation, negative attitude of husband towards modern contraceptives can be one of the obstacles for thesuccess of campaigns to increase modern contraceptive use in the study area. Two- third (65.8%) of studyparticipants indicated that their husband doesn’t approve modern contraceptives. Regarding contraceptiveprevalence rate in the target group (i.e., proportion currently use modern contraceptives), although there wassome improvement compared to the past national averages, however, the obtained figure (25%) was far (toolow) from the desired national target of 60%. Results for Binary Multiple Logistic Regression Analysisindicated that Likelihood (chances) of being current user of modern contraceptives by a woman increasedsignificantly by having secondary education and higher (Odds ratio (OR) = 15.18, p<0.05), having highernumber of living children (i.e., 4 and above) (OR = 19.68, p<0.01), spousal communication on moderncontraceptives (OR = 1.84, p<0.05), woman participation in decision making regarding fertility in a family (OR= 19.40, p<0.05) , husband approval of modern contraceptives (OR = 18.46, p<0.01) and having positiveattitudes towards modern contraceptives (OR = 8.50, p<0.05) (i.e., thinking that benefits of moderncontraceptives outweighs negative effects) compared to the counterparts. The Odds (chances) of being currentuser of modern contraceptive by a woman decreased by living more than 5 km from nearest health facility (OR= 0.67, p<0.05) and if had ever encountered side effects (OR = 0.44, p<0.05). Based on these findingsrecommendations for improving modern contraceptive use in a study population have been indicated.
The Use of Contraceptives among Female Students in State University of Zanzibar
(Food and Public Health, 2020) Provident J. Dimoso; Mark M. Msaki; Mwanajuma A. Suleiman
Worldwide, university students fall in the youth group which is prone to unattended sexual risk behaviors that may lead to unwanted pregnancies. With respect to their exposure to family planning aspects, female students at the State University of Zanzibar were anticipated to make use of the family planning facilities available at the university. Simple random sampling was used to obtain 86 female university students involved in the study. Strong belief in Islam religion has been the factor caused almost a half of female university students not to be engaged in sexual intercourse. The majority of students who used contraceptives decided to use tradition contraceptives and not modern contraceptives. Almost all the students who made use of contraceptives had consent of their partners. To make use of contraceptives successful, countrywide promotion to contraceptives should target both males and females. Still a research is required to find out factors that led to reduced adolescent pregnancies in Zanzibar.
Climate Change Adaptation in Semi-Arid Areas
(International Journal of Ecosystem, 2014) Venance Kalumanga; Mark M. Msaki; Fadhili Bwagalilo
At current, the world is struggling to mitigate the impacts of Climate Change to the involved communities. Due to their climatic behaviours, Semi-Arids are among the most vulnerable areas to Climate Change. Adaption to Climate Change has been suggested to lessen the impacts in different areas. However, the adaption is relative to a specific area’s social-economic, physical as well as cultural set up. For this fact, it is a matter that in some areas, culture happens to side-line women in decision making and implementation while adapting for Climate Change. Therefore, the study was carried out at Chololo Eco - Village, in Dodoma Municipality. The aim of the study was to assess the existing climate change adaptation strategies or technologies and the involvement of Gender in Addressing Climate Change Adaptation Technologies. A total of 110 respondents were interviewed. The research revealed that among the proportion 36%, 29%, 35%, 32%, and 59% of female respondents attended transfer of innovation sessions for Agriculture, Water Management and Conservation, Afforestation, Food Security and Economic Adaptation. More men attended sessions for transfer of innovations as compared to women. Tradition, culture and household chores impended women not to involve much in such sessions. Fortunately, women not attending in such session did not connote not adapting to Climate Change. Roles occupied in the community and household chores had been the factor for women to decide whether to participate or not participate in the training sessions. Women struggled to attend transfer sessions which seemed to be critical such as Economic Adaptation. Fruitfully women were found to be more involved in Income Generating Activities (IGAs) introduced by Chololo Eco – Village. Deliberate efforts should be carried to ensure that women attend technology transfer sessions to become the first beneficiaries of such innovations.
CEREAL BANK AS A NECESSARY RURAL LIVELIHOOD INSTITUTE IN ARID LAND, MAKOJA VILLAGE, DODOMA-TANZANIA
(Asian Economic and Financial Review, 2013) Mark M Msaki; Michael I Mwenda; Irene J Regnard
In 2012, the study was carried at Makoja Village, in Semi-Arid region of Dodoma. The aim of the conducted study was to assess the importance of Cereal Bank to livelihood of farming households. A total of 80 respondents were interviewed. Data were analyzed using SPSS 16.0 computer program. The major findings of the study revealed that, almost all of the households (96.2 %) were poor, while more than a half of the sampled population was chronically food insecure. Income and expenditure analysis revealed that households had no opportunity to manage savings. Further analysis on expenditure revealed that despite being farming households, the later spent large proportion of their income in purchasing food for households. Cereal bank has been potential to provide food at the time of less, storage facility, seed stocking facility and a business opportunity. Cereal banks should be purposively promoted to improve livelihood and assure food security in the rural areas.
Performance of the Constituency Development Catalyst Fund in Kishapu Constituency in Shinyanga Region, Tanzania
(Rural Planning Journal, 2016) M.J. Nhembo; M.M. Msaki
This study was conducted in Kishapu district in the year 2015 to assess the performance of development catalyst funds. Specifically the study intended to identify Constituency Development Catalyst Fund (CDTF) projects and to examine the performance of the CDCF projects. The study sampled 116 respondents and used questionnaire, focused group discussion and interview schedule to collect data. Data were analyzed through descriptive and inferential statistics using Statistical Package of Social Science (SPSS) and STATA. Results showed that, a number of projects were funded by CDCF. In general, the study found good performance of Constituency development catalyst Funds. The study, therefore recommended that local community should be involved in identification of the projects and also funds should be focused on few and big projects that bring tangible impact in reducing poverty.
Cereal Banks or Seed Banks? An Experience from Makoja Arid Village, Dodoma, Tanzania
(International Knowledge sharing, 2015) Mark M Msaki; Irene Regnard; Michael I Mwenda
Cereal Banks, though important, have failed to become sustainable. The banks have always been requiring close monitoring support or subsidies from an outside agency, but collapse when outside monitoring and subsidies end. Such trend has brought worries and made Cereal Banks labeled negative. Failing to become self-sustaining has called for an inventory to analyze the Cereal Bank benefits realized by the communities. In 2012, a cross section study was done involving 80 households in Makoja Village, Dodoma Region. Makoja Village communities are poor, living in arid land and are chronically food insecure. Surprisingly, significant proportion (89 %) of the respondents acknowledges the Community Cereal Bank as the source of seeds to next season. Poor Makoja Community views the Cereal Bank as the Seed Bank to ensure availability of seeds hence food availability. Cereal banks are essentially not failed attempts but rather require continuing support to ensure production and food security of engaged community. The international development community should explore various outputs realised as benefits by engaged communties before terming them unsuccessful. However, there is a need to increase a pace to promote Community Seed Production Systems to assure improved crop production and household food security.
The impact of smallholder commercialisation of organic crops on food consumption patterns, dietary diversity and consumption elasticities
(AgEcon Search, 2009) Hendriks, Sheryl L; Msaki, Mark M.
The impact of smallholder commercialisation on food consumption patterns in a rural community of South Africa was investigated. The dietary diversity, nutrient intakes and consumption patterns of certified, partially certified and non-members of an organic farmers’ organisation were compared. Engagement in certified commercial organic farming promoted comparatively greater dietary diversity and improved nutrient intakes. While smallholder agriculture commercialisation has the potential to improve food consumption patterns and food quality through increased income and labour opportunities, caution should be exercised before claiming that such commercialisation can alleviate food insecurity and solve hunger in rural South Africa.
Cereal Bank as a Necessary Rural Livelihood Institute in Arid Land, Makoja Village, Dodoma-Tanzania
(Asian Economic and Financial Review, 2013) Msaki, Mark M.; Mwenda, Michael I.; Regnard, Irene J.
In 2012, the study was carried at Makoja Village, in Semi-Arid region of Dodoma. The aim of the conducted study was to assess the importance of Cereal Bank to livelihood of farming households. A total of 80 respondents were interviewed. Data were analyzed using SPSS 16.0 computer program. The major findings of the study revealed that, almost all of the households (96.2 %) were poor, while more than a half of the sampled population was chronically food insecure. Income and expenditure analysis revealed that households had no opportunity to manage savings. Further analysis on expenditure revealed that despite being farming households, the later spent large proportion of their income in purchasing food for households. Cereal bank has been potential to provide food at the time of less, storage facility, seed stocking facility and a business opportunity. Cereal banks should be purposively promoted to improve livelihood and assure food security in the rural areas.
Climate Change Adaptation in Semi-Arid Areas: A Gender Perspective
(International Journal of Ecosystem, 2014) Msaki, Mark M.; Kalumanga, Venance.; Bwagalilo, Fadhili.
At current, the world is struggling to mitigate the impacts of Climate Change to the involved communities. Due to their climatic behaviours, Semi-Arids are among the most vulnerable areas to Climate Change. Adaption to Climate Change has been suggested to lessen the impacts in different areas. However, the adaption is relative to a specific area’s social-economic, physical as well as cultural set up. For this fact, it is a matter that in some areas, culture happens to side-line women in decision making and implementation while adapting for Climate Change. Therefore, the study was carried out at Chololo Eco - Village, in Dodoma Municipality. The aim of the study was to assess the existing climate change adaptation strategies or technologies and the involvement of Gender in Addressing Climate Change Adaptation Technologies. A total of 110 respondents were interviewed. The research revealed that among the proportion 36%, 29%, 35%, 32%, and 59% of female respondents attended transfer of innovation sessions for Agriculture, Water Management and Conservation, Afforestation, Food Security and Economic Adaptation. More men attended sessions for transfer of innovations as compared to women. Tradition, culture and household chores impended women not to involve much in such sessions. Fortunately, women not attending in such session did not connote not adapting to Climate Change. Roles occupied in the community and household chores had been the factor for women to decide whether to participate or not participate in the training sessions. Women struggled to attend transfer sessions which seemed to be critical such as Economic Adaptation. Fruitfully women were found to be more involved in Income Generating Activities (IGAs) introduced by Chololo Eco – Village. Deliberate efforts should be carried to ensure that women attend technology transfer sessions to become the first beneficiaries of such innovations.
The Impact of Smallholder Commercialisation of Organic Crops on Food Consumption Patterns, Dietary Diversity and Consumption Elasticities
(Agricultural Economics Research, Policy and Practice in Southern Africa (Agrekon), 2010-05-07) Msaki, Mark M; Hendriks, Sheryl L
The impact of smallholder commercialisation on food consumption patterns in a rural community of South Africa was investigated. The dietary diversity, nutrient intakes and consumption patterns of certified, partially certified and non-members of an organic farmers' organisation were compared. Engagement in certified commercial organic farming promoted comparatively greater dietary diversity and improved nutrient intakes. While smallholder agriculture commercialisation has the potential to improve food consumption patterns and food quality through increased income and labour opportunities, caution should be exercised before claiming that such commercialisation can alleviate food insecurity and solve hunger in rural South Africa.
Measuring Household Food Security Using Food Intake Indicators in Rural Kwazulu Natal, South Africa
(Ecology of Food and Nutrition, 2014-04-24) Msaki, Mark M.; Hendriks, Sheryl L.
Estimation of micronutrients intake in food consumption surveys has generally been ignored. Focusing on similar households, a household food consumption survey (n = 200) was carried out in November 2004 (period of less) and March 2005 (period of plenty) in rural KwaZulu Natal, South Africa. Diet diversity, energy, protein and micronutrient intakes were proxies of household food security. Principal Component Analysis was used to estimate household food adequacy and strength of the variables (nutrients) in determining household intake variation amongst the community. On average, variation in household intake was contributed by energy (62.8%), iron (20.2%), protein (11.8%), vitamin E (3.8%), vitamin A (1.0%), and dietary diversity (0.3%). Linking food intake to household variables can generate plausible variables for measuring household food security.
Do Food Quality and Food Quantity Talk the Same? Lesson From Household Food Security Study in Embo, South Africa
(Journal of the American College of Nutrition, 2013-07-25) Msaki, Mark M.; Hendriks, Sheryl L.
Objectives: Relating food diversity, quality, and intake is one of the key aspects in understanding household food security. This paper aimed at marying food intake and quality, both being measurement for food security. Methods: A household food consumption survey (n = 200) exploring food diversity, quality of foods, and their relation to food intake in Embo, a poor farming community in rural KwaZulu-Natal was carried out in November 2004 (period of insufficiency) and repeated in March 2005 (period of plenty). Household food intake strata were developed using matrices obtained from the Household Food Intake Index and nutritional adequacy ratios. Food quality was measured using food count and later using 5 food groups, namely, starches, vegetables and fruits, animal sourced foods, fats, and legumes. Results: Single food count showed dietary diversity to be significantly different across households with different food intake during the period of plenty (P ≤ 0.000). During the period of plenty, vegetable and fruits contributed significantly different proportions of energy (P ≤ 0.000), protein (P ≤ 0.006), iron (P ≤ 0.020), and vitamin E (P ≤ 0.006) to household food intake strata. Intake of vitamin A was more elastic as its intake variation from legumes, fats, and animal sourced foods was (P ≤ 0.000), from starches (P ≤ 0.008) and from vegetable and fruits (P ≤ 0.064) during the second round. Starches are the most important food group to the community, whereas fats and animal sourced food groups are less important. Conclusions: The current study has been able to include food quality in food security studies. Seasonality accounts for variation in food quality. The South African food-based dietary guidelines are relevant to the Embo community.
Local Government Reform Policy Implementation on Fiscal Transparency and Secondary Education Service Delivery in Tanzania: The Case of Kinondoni Municipal Councils (KMC)
(World Academic Journal of Management, 2023-06-30) Mtasigazya, Paul; Matonya, Iman
Secondary education service delivery has been identified as a key service in Local Government Authorities (LGAs) in Tanzania and can be improved if the financial transparency is exhibited by LGAs. However, the factors which undermine financial transparency and secondary education service delivery in LGAs remain an empirical challenge, and extant literature in developing countries is still sparse. The purpose of this study was to explore why, after a decade of fiscal transparency reform programs, many developing countries in particular Tanzania is still lagging behind in secondary education service in LGAs and fiscal transparency mainly KMC. To that end, this study adds knowledge on the factors which undermine fiscal transparency and secondary education service delivery in LGAs and the ways forward in Tanzania. This study used a case study research design, purposive sampling was used to select 86 respondents and the methods of data collection were interview and documentary review while data were analyzed through content analysis. The findings indicate that the level of education and the embezzlement of public funds and, weak oversight of the citizens negatively affect secondary education service delivery in LGAs. It is therefore concluded that KMC financial transparency process should be part and parcel of KMC so that citizens may trust their government after being furnished with the financial information and improved secondary education service delivery in LGAs in Tanzania. This study recommends that KMC should make sure that relevant financial information about the finances and other local government services should be made public timely on request including to the public, media, civil society organization, and citizens
Livelihood Levels of Green Banana Actors along the Value Chain in Moshi and Meru Districts, Tanzania
(African Journal of Accounting and Social Science Studies (AJASS), 2023-12) Kinisa, Gipson R.O.
The study explored the livelihood levels of green banana actors along the value chain in Moshi and Meru Districts in Tanzania. Descriptive statistics (means, percentages, frequencies, and tables) were used to analyse the actors’ capital sources, activities, capabilities, and assets owned. Binary logistics regression was used to compare the relationships between actors’ capabilities and assets owned. A convenient sampling technique was used to select samples of green banana producers, collectors, processors, wholesalers, and retailers. The sample size of Farmers was 118, Collectors 96, Processors 46, Wholesalers 112, and Retailers 88 for the two districts. Semi-structured questionnaires were used to interview banana value chain actors to obtain primary data. The study found that the actors have different sources of capital. 94 out of 407 respondents (23.10%) relied on banks for their capital needs. A significant majority of respondents, 288 out of 407 (70.76%), relied on their assets as a capital source. The findings of livelihood capabilities show that the majority of households (69.53%) fall under the "Low" income level. On average, the surveyed households own 1 house with an average value of 18,300,000 TZS. Again, each surveyed household owns 8 acres of land with an average combined value of 89,900,000 TZS to assets owned by banana value chain actors. In conclusion, it was found that there are several areas where livelihood capabilities can be enhanced. The study recommends that the actors should be assisted by Local Government Authorities to have different sources of capital. Most of them sell their personal savings, investments, or other tangible assets to fund their ventures. The study also recommends that the actors should focus more on livestock and land ownership since they are significant in both communication and business running capabilities.

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