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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: library@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 library@tia.ac.tz for the same.

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Recent Submissions

THE FACTORS AFFECTING THE IMPLEMENTATION OF THE PROCUREMENT PLAN IN PUBLIC ORGANIZATION IN TANZANIA: A CASE STUDY OF DAR ES SALAAM PORT
(Tanzania Institute of Accountancy, 2024-11) MAGESA, SARAH
ABSTRACT The efficient implementation of procurement plans was crucial for effective governance and service delivery in public organizations. This study investigated the factors influencing the implementation of procurement plans at Dar es Salaam port, Tanzania. A mixed-methods approach, combining quantitative and qualitative interviews, was employed to collect comprehensive data. The critical factors explored included compliance with legal and regulatory requirements, organizational structure, procurement expertise, and information technology infrastructure. The findings revealed that while the procurement plan was generally aligned with legal requirements, challenges such as insufficient resources, poor coordination, and inconsistent support from management hindered its effective implementation. Strong leadership, clear communication, and improved IT infrastructure were critical enablers of successful procurement plan execution. Based on these findings, the study concluded that addressing resource constraints, enhancing internal coordination, and providing ongoing training for procurement staff were essential for improving procurement plan implementation at Dar es Salaam port. The study recommended that management prioritize these areas and strengthen compliance mechanisms to ensure greater transparency, efficiency, and accountability in the procurement process, ultimately leading to improved service delivery in the public sector in Tanzania.
RESEARCH DISSERTATION ON ASSESSMENT OF DETERMINANTS OF MAIZE VALUE CHAINS SUSTAINABILITY; A STUDY IN KATAVI REGION
(Tanzania Institute of Accountancy, 2024-11) YUSUPH, Rashid
ABSTRACT The study is to asses the determinants that affect the maize value chain sustainability in Katavi region of Tanzania. The research was motivated by a gap in existing knowledge regarding how specific factors, such as agricultural inputs, market access, and agronomic practices, affects sustainability in this region. The objectives were to asses the influence of inputs on maize value chain sustainability, evaluate the role of market access, and analyze the impact of agronomic practices. The study aimed to address gaps in understanding in focusing specifically on the Katavi region, which presented unique challenges and opportunities compared to other areas. A mixed-methods approach was adopted, integrating both qualitative and quantitative data collection methods to ensure a comprehensive understanding of the issue. Quantitative data were gathered through surveys, while qualitative data were collected via interviews and focus group discussions. This methodological approach allowed for a nuanced exploration of the research objectives. The quantitative analysis examined how variables such as seed quality, fertilizer use, market access, and agronomic practices affected sustainability. The research model incorporated dependent variables as sustainability and independent variables as agricultural inputs, market access, and agronomic practices. The qualitative data underscored the importance of stakeholder collaboration in overcoming region-specific challenges, providing insights into the interactions among different actors in the value chain. This comprehensive data analysis presented a clear factors that affecting sustainability in the Katavi region. The study concluded that improving inputs, market access, and agronomic practices is essential for enhancing sustainability in Katavi. It recommended region-specific policies and interventions for stakeholders, aiming to strengthen the resilience and sustainability of the maize value chain, with potential benefits for local communities and Tanzania’s broader economy.
THE ROLE OF TRAINING NEEDS ASSESSMENT IN DEVELOPING EFFECTIVE TRAINING PROGRAMS IN TANZANIAN LOCAL GOVERNMENT AUTHORITIES: A CASE OF KIGAMBONI MUNICIPAL COUNCIL
(Tanzania Institute of Accountancy, 2025-11) John, Memmy
ABSTRACT This research assessed the role of training needs assessment in developing effective training programs within Local Government Authorities (LGAs) in Tanzania, with a case of Kigamboni Municipal Council. The study adopted Human Capital Theory that helps to assess the role of TNA on developing effective training programs, to identify challenges of TNA execution and suggest techniques to improve TNA process. A mixed research approach was adopted that included quantitative and qualitative methods. Data were collected from 341 respondents, including training manager, heads of department and other employees using documents review, interview and questionnaire. Data analysis was conducted through Statistical Package for Social Science (SPSS) and thematic analysis. The findings from the study revealed that TNA is very essential in strengthening the effectiveness of training programs, aligning training with organizations objectives and identifying the skill gap as well as improving the performance of employees. Nevertheless, there are some challenges that hinder the effectiveness of TNA process such as resources limitations, time limit, lack of stakeholder’s involvement, poor methodology of collecting data and employee’s resistance. The study revealed some techniques to improve the TNA process such as allocating adequate resources, adopting suitable data collection techniques and increasing stakeholders’ involvement. The study concluded that effective TNA is very essential for creating training programs that influences service delivery and workforce competence in LGAs. The study recommends for investing in capacity building for TNA, structures TNA practices and to consider TNA as primary condition for developing effective training programs. Furthermore, these findings provide a proper insight for LGA administrators, policymakers and human resource officers who aim to strengthen public service delivery and improve workforce competences.
ASSESSING STAKEHOLDERS’ PERCEPTIONS AND POLICY INTEGRATION IN E-PROCUREMENT SYSTEMS: A CASE OF THE PRESIDENT’S OFFICE ETHICS SECRETARIAT
(Tanzania Institute of Accountancy, 2025-11) BOMA, Mwanamkuu
ABSTRACT In the current landscape of accelerated digital evolution, governmental bodies are progressively integrating electronic procurement (e-procurement) platforms to reinforce openness, responsibility, and operational effectiveness. The successful deployment of these platforms, however, relies not only on technological preparedness but also on the harmonization of stakeholder viewpoints and the unification of consistent organizational regulations. This investigation examines stakeholders' perspectives and the degree of regulatory unification in the implementation and efficacy of the National e-Procurement System of Tanzania (NeST) at the President’s Office Ethics Secretariat (POES). Framed by the Technology Acceptance Model (TAM), the research employs a convergent mixed-methods strategy, incorporating quantitative questionnaires and qualitative conversations to evaluate stakeholders’ comprehension, experiences with platform usability and technical assistance, and alignment of e-procurement procedures with established regulations. A total of 109 participants, encompassing purchasing agents, IT specialists, and regulatory enforcers, were selected via purposeful and uncomplicated random sampling methodologies. Quantitative information was analyzed employing descriptive statistics and multiple linear regressions within SPSS, while qualitative data were scrutinized through thematic assessment to capture thorough insights from principal sources. The regression outcomes indicated that stakeholders’ comprehension of the NeST platform (β₁ = 0.42, p < 0.01), experience with assistance technologies (β₂ = 0.35, p < 0.05), and regulatory unification (β₄ = 0.39, p < 0.01) exerted a positive and significant influence on perceived platform effectiveness, jointly accounting for 62% of the variation (R² = 0.62, F = 28.43, p < 0.001). Qualitative discoveries validated these outcomes, emphasizing that thorough awareness, readily available technological assistance, and suitably aligned regulations are vital for prosperous platform adoption. The study concludes that the effectiveness of NeST is governed by a confluence of stakeholder comprehension, intuitive technological assistance, and integrated regulatory structures. These discoveries highlight the significance of ongoing education, improved technological assistance, and regulatory synchronization to maximize the adoption and operational efficiency of e-procurement platforms.
IMPACT OF MACROECONOMIC VARIABLES ON FOREIGN DIRECT INVESTMENT IN TANZANIA'S AGRICULTURAL SECTOR
(Tanzania Institute of Accountancy, 2025-11) MOHAMMED, Haruna A.
ABSTRACT Foreign direct investment (FDI) coming into a country is affected by the overall economic climate and is closely tied to actual economic activity. However, Tanzania's farming industry has traditionally struggled to attract enough FDI, even though it has great potential for growth. This is partly due to unstable economic conditions and a lack of trust from investors. This study investigated how key economic indicators, such as economic growth, borrowing costs, currency values and price increases, influence FDI flowing into Tanzania's farming sector. The study used a numerical research method with an approach designed to explain the relationships between these factors. Existing data covering 33 years (1990–2023) were gathered from various official sources, including the National Bureau of Statistics, the World Bank, the OECD, and the IMF. Basic statistical measures were used to summarize the data. Tests to check if the data was stationary over time (Augmented Dickey-Fuller and Phillips-Perron tests) were also performed. An analysis of how the variables move together over time (Johansen co-integration test) showed that there was a long-term connection between the economic indicators and FDI inflows. Following this, a specific statistical model (Error Correction Model or ECM) was used to determine both the long-term and short-term impacts of these indicators. The results indicated that economic growth, borrowing costs, and currency values were important factors in determining FDI levels. Price increases, on the other hand, had little to no significant impact. Economic growth proved to be the most important driver, suggesting that consistent economic expansion improves market size, infrastructure development, and investor confidence. Higher borrowing costs surprisingly had a positive effect on FDI, suggesting that investors are prepared to pay more for financing if they anticipate good returns. In contrast, a weaker currency discouraged FDI by increasing the costs of doing business and creating currency risks. The study concludes that fundamental economic factors, especially economic growth, access to financing, and stable currency values, are crucial in attracting FDI into Tanzania’s farming sector. It is recommended that government officials concentrate on maintaining a stable economy, encouraging economic growth, and putting in place financial policies that are appealing to investors in order to attract and maintain higher levels of FDI. The findings offer valuable information for government officials, investors, and researchers who are looking to increase FDI and improve agricultural development in developing countries