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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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ASSESSMENT OF INTERNAL AUDIT FUNCTIONS ON IMPROVEMENT OF FINANCIAL PERFORMANCE A CASE OF PUBLIC INSTITUTIONS IN TANZANIA
(Tanzania Institute of Accountancy, 2024-11) Kassim, A.
ABSTRACT This research report aimed to assess the functions of internal audit on the improvement of the financial performance of Public Institutions in Tanzania. The study employed an exploratory single case study design to assess internal audit functions on the improvement of the financial performance of Public Institutions in Tanzania and used a mixed research approach because the researcher is a novice in the research profession. The sample consisted of 80 respondents, including top management, internal auditors, accounts department personnel, managers, human resources staff, and other employees in the public institutions in Tanzania. Furthermore, a purposive sampling technique was used to select key respondents as the internal audit directly relates to their areas of responsibility. The study used techniques like questionnaires, interviews and documentary analysis to enable the collection of sufficient and correct information regarding the elements influencing the efficiency of the internal audit functions at public institutions in Tanzania. The findings indicate that 60 (or 85.7%) of respondents consider the effectiveness of the internal audit function within the selected public institutions. These results reveal that a substantial number of the respondents agreed with the identified factors that are believed to enhance the internal audit function's effectiveness. Furthermore, the findings revealed that 55 (or 80.3%) of the respondents agreed that the internal audit unit's audit competence and quality contribute to the effectiveness of the internal audit function in the selected public institutions. Finally, the study assess top management support that influences the effectiveness of the Internal audit in selected public institutions. The findings indicate that 62 (or 87.9%) of the respondents agreed that top management supports the internal auditor's practices and value of internal audit for the effectiveness of the internal audit function. The study concluded that, internal auditing plays an indispensable role in promoting institutional accountability, ensuring effective financial management, and upholding organizational integrity within public institutions. However, several critical areas necessitate further exploration and improvement. The study recommends that to improve the effectiveness of the internal audit function in the public sector of selected public institutions, auditors in public sector institutions should have independence within the internal audit function, allowing them to report all critical findings without interference from management. Secondly, governments should promptly upgrade their systems to encourage internal audit staff to use computer-based auditing techniques.
AN ASSESSMENT OF FACTORS AFFECTING THE TIMELY COMPLETION OF PROCUREMENT OF WORKS IN ROAD CONSTRUCTION PROJECTS
(Tanzania Institute of Accountancy, 2024-11) Kuyi, M.
ABSTRACT This study investigated on the factors contributing to delays in road construction projects managed by the Tanzania National Roads Agency (TANROADS), focused on procurement regulatory complexities, bureaucratic procedures, and resource availability. The study’s objectives were to assess the impact of procurement regulatory complexities on project timelines, evaluate the influence of bureaucratic procedures on project delays, and analyze how the availability of procurement resources affects the timely completion of road construction projects. The research employed a quantitative methodology, utilizing a closed-ended questionnaire to collect data from key stakeholders involved in road construction projects. The data were analyzed using ordinal logistic regression, allowing for the identification and quantification of factors that significantly influence project delays. Findings revealed that procurement regulatory complexities, bureaucratic inefficiencies, and resource inadequacies are major contributors to project setbacks, leading to significant time overruns. The study recommends simplifying regulatory frameworks, streamlining bureaucratic procedures, enhancing workforce development, and ensuring better financial planning and resource allocation to improve the efficiency of road construction projects in Tanzania.
THE EFFECT OF BUDGETING PROCESS ON THE FINANCIAL PERFORMANCE OF BANKING INSTITUTIONS IN TANZANIA
(Tanzania Institute of Accountancy, 2024-11) Mutta, E.
ABSTRACT This study focused on the effect of budgeting process on the financial performance of the banking institutions in Tanzania. This study was conducted at CRDB bank plc, because is one of the leading banks in Tanzania with great success in terms of financial performance. The study provides the effect of budgetary participation, budget feedback and budgetary control on the financial performance of the banking institutions. The study employed quantitative approach and random sampling to select 97 staff from CRDB bank. Data were collected by using structured questionnaire in relation to budgetary participation, budget feedback, budgetary control and financial performance. The study used descriptive and multiple regression analysis to analyze data, this was aided by Statistical Package for Social Science (SPSS). The study's results indicate that all three aspects of the budgeting process positively influence the financial performance of banking institutions in Tanzania. Specifically, budgetary participation was found to enhance financial performance by fostering employee commitment and improving resource allocation. Additionally, budget feedback significantly impacted financial performance by enabling informed decision-making and enhancing financial transparency. Furthermore, effective budgetary control was shown to optimize resource allocation and manage operational costs, leading to increased profitability. The study concluded that budgetary participation, budget feedback, and budgetary control significantly enhance the financial performance of banking institutions in Tanzania.
AN ASSESSMENT OF THE SMALL AND MEDIUM ENTERPRISES COMPLIANCE ON THE USE OF ELECTRONIC FISCAL DEVICES IN TANZANIA A CASE OF DAR ES SALAAM CITY
(Tanzania Institute of Accountancy, 2025-12) Mumba, F.R.
ABSTRACT Compliance towards the use of electronic fiscal devices (EFDs) among small and medium enterprises (SMEs) has been a challenge towards response by the enteprises since the enactment of the decision by the government to this day. At first the concerns seemed to be influenced by policy issues such as charges imposed to the machines and the quality of the machines prior to the outputs generated that the government issued reforms in favour of the needs and wants of the enterprises but still complance has been a problem to this day. The study assessed small and medium enterprises (SMEs) compliance on the use of electronic fiscal devices (EFDs) in Tanzania. The central objective of this research is to evaluate the factors affecting SMEs’ adherence to EFDs use for revenue collection in Tanzania. Three specific objectives guided the investigation: first, to analyze the influence of taxpayers’ perceptions on compliance with EFD usage in revenue collection; second, to determine the impact of awareness levels on compliance with EFD usage; and third, to ascertain the effect of monitoring strategies on compliance with EFD usage. The study was informed by the Technology Acceptance Model (TAM) and Forced Compliance Theory, providing theoretical frameworks for the variables under consideration. Employing an explanatory research design, the study utilized causal relationship testing to generate knowledge. Primary data were collected from owners and employees of SMEs, serving as respondents within a purposively selected sample of 100 participants. Data analysis involved descriptive and inferential statistics using SPSS version 23, facilitating the generation of statistical tests, including multiple regression analysis, to define the relationships between study variables. The findings indicate that all three predictor variables taxpayers' perceptions, awareness levels, and monitoring strategies exhibited a statistically significant positive influence on SMEs' compliance, as the dependent variable, with p < 0.05. This suggests that SMEs’ adherence to EFD usage is substantially influenced by taxpayers’ perceptions, their level of awareness, and the monitoring strategies employed.
INVESTIGATING THE DETERMINANTS OF THE FINANCIAL SUSTAINABILITY OF NON-GOVERNMENTAL HEALTH ORGANIZATIONS IN TANZANIA A CASE OF DARE ORGANIZATION
(Tanzania Institute of Accountancy, 2025-12) Kabyazi, E.E
ABSTRACT This study investigated the determinants of financial sustainability among non- governmental health organizations (NGHOs) in Dar es Salaam, Tanzania, guided by the Resource-Based View (RBV). A descriptive cross-sectional quantitative design was employed, with structured questionnaires distributed to 243 targeted respondents, of which 209 were successfully returned, representing a strong response rate of 86%. Data were analyzed using descriptive statistics, correlation, and multiple regression. The findings revealed that both internal capacities such as staff competence and internal control sand external conditions such as government policies, donor support, and macroeconomic factors significantly influenced financial sustainability. Strategic approaches, particularly partnerships and income diversification, were most effective in enhancing resilience, while critical challenges included weak internal revenue generation, high operational costs, and declining donor support. Regression analysis confirmed that the studied factors were statistically significant predictors of financial sustainability, jointly explaining about 22% of the variance (R² = 0.223). Among the sustainability dimensions, financial management capacity (M ≈ 4.07) and budgeting and planning (M ≈ 4.15) were strongest, while revenue diversification (M ≈ 3.89) remained weakest. The study concludes that financial sustainability of NGHOs depends on a balanced mix of internal capacity, external support, and proactive strategies. It contributes to knowledge by extending RBV into the Tanzanian NGO sector and recommends strengthening income diversification, capacity building, and strategic partnerships, alongside enabling policies to reinforce long-term sustainability.