Welcome to TIA
The TIA’s Repository is intended to collect, preserve and disseminate electronic copies of research and scholarly works created at TIA. The Repository will serve as a gateway to disseminate similar learning resources created elsewhere. Publications stored in the Repository include conference papers, journal articles, theses and dissertations, working papers and research reports. TIA staff are requested to contribute their research outputs to the Institute repository. Kindly, contact the repository administrator/s for any enquiries at: admin@tia.ac.tz. To deposit your publication (s) in TIA repository, make sure you create an account by registering in the repository or by supplying your email address to admin@tia.ac.tz for the same.
Communities in TIA Repository
Select a community to browse its collections.
- Accounts Community
- Management Studies Community
- Procurement Community
Recent Submissions
Relationship between Working Capital Management and Profitability
(Business, Management and Economics: Research Progress Vol. 3 Relationship between Working Capital Management and Profitability, 2024-08-08) Tago, Gwatako & Ponsian, Ntui
Business is crucial for a country's capital formation and plays a vital role in a
growing economy. So, effective management is essential. Fund managers face
the challenge of procuring and deploying funds for maximum returns. The
purpose of this study is to find out the effect of working capital management on
company profitability. In light of this objective, the study adopted quantitative
approaches to test the research hypotheses. A sample of three (3) manufacturing
companies listed on the Dar es Salaam Stock Exchange (DSE) was used for a
period of ten years (2002-2012) with a total of 30 observations. Annual financial
statements (statement of comprehensive income and statement of financial
position) for the period of ten years from 2002 to 2012 were used to collect data
for this study. The data was analyzed on a quantitative basis using Pearson’s
correlation and Regression analysis (Ordinary Least Square). The main findings
from the study are; Firstly, there exists a positive relationship between the cash
conversion cycle and profitability of the firm. This means if the cash conversion
cycle increases it will lead to an increase in the profitability of the firm, and
managers can create a positive value for the shareholders by increasing the cash
conversion cycle to a reasonable level. Secondly, there is a negative relationship
between liquidity and profitability showing that as liquidity decreases, the
profitability also increases. Thirdly, there exists a highly significant negative
relationship between average collection period and profitability indicating that a
decrease in the number of days a firm receives payment from sales affects the
profitability of the firm positively. Fourthly, there is a highly significant positive
relationship between the average payment period and profitability. This implies
that the longer a firm takes to pay its creditors, the more profitable it is. Fifthly,
there exists a highly significant negative relationship between inventory turnover
Explaining the Adoption of Deterministic Procurement Strategies to Economically Empower Minority Owned Businesses (MOBs)
(African Journal of Accounting and African Studies (AJASSS), 2024-01) Ibrahim, Uswege S.; Manda, Alfred N.
During the financial years 2019/20 and 2020/21, audited public entities did not
set aside the mandatory 30% annual procurement volume for preferential
procurement for minority-owned businesses. Thus, the study investigated the
factors that influence the adoption of preferential procurement by public entities
in Tanzania. The study adopted a descriptive cross-sectional design to explain
the factors that influence the adoption of the preferential procurement scheme.
Data was collected using a questionnaire from 122 procurement practitioners in
public entities. The collected data were quantitatively analyzed. The results show
that all aspects under perceptions of performance ability, internal facilitating
conditions, and legislative framework clarity were significantly [p 0.05]
influencing the adoption of the preferential procurement scheme. In light of the
findings, the study concludes that the country isn’t exploiting the full advantages
of preferential procurement in solving unemployment issues and alleviating
poverty. Thus, public entities must develop a sound internal culture of
commitment to social responsibility as a prerequisite to the effective adoption of
preferential procurement. Also, the quality of legislative frameworks
(Procurement Act, regulations, and implementation guidelines) should be
improved with a focus on clarity on the implementation of preferential
procurement.
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.
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
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.