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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 INFLUENCE OF SALES PROMOTION ON CUSTOMER PURCHASE INTENTION OF HOME APPLIANCE PRODUCTS: A CASE OF GSM MALL DAR ES SALAAM.
(Tanzania Institute of Accountancy, 2024-11) KORONGO, Crispin.
ABSTRACT This study examines the factors influencing customer purchase intentions during sales promotions at GSM Mall, focusing on three key constructs: customer attitudes, subjective norms, and perceived behavioral control. Specifically, the research seeks to (1) evaluate the effect of customer attitudes on purchase intentions, (2) assess the impact of subjective norms on purchase intentions, and (3) analyze the role of perceived behavioral control in shaping purchase intentions during sales promotions. The research is anchored in the Theory of Planned Behavior (TPB), which identifies attitudes, subjective norms, and perceived behavioral control as primary predictors of behavioral intentions. A quantitative approach was adopted, using structured questionnaires to gather data from customers at GSM Mall. The survey instrument measured variables related to customer attitudes toward sales promotions, the influence of social norms, and perceived behavioral control in purchasing decisions. Data analysis was conducted through descriptive statistics and multiple regression analysis to identify the relationships between the variables. The results indicate that customer attitudes, subjective norms, and perceived behavioral control significantly influence purchase intentions. Among these factors, perceived behavioral control emerged as the most substantial determinant, highlighting that consumers are more inclined to take advantage of sales promotions when they feel confident and empowered in their purchasing decisions.The study concludes that customer attitudes, subjective norms, and perceived behavioral control are critical to purchase intentions during sales promotions. The study recommends that retailers develop promotions that are clear, straightforward, and easily accessible to enhance consumer confidence and perceived control. Additionally, leveraging social influences through peer endorsements, customer testimonials, and trend-based marketing can strengthen subjective norms and encourage purchasing behaviour. Policymakers should consider establishing guidelines to protect consumers through transparent retail advertising practices. Future research could explore moderating variables such as demographic factors, the role of digital marketing in shaping purchase intentions, and the long-term impact of sales promotions on customer loyalty and brand perception.
THE INFLUENCE OF PATRIOTIC BUSINESS PRACTICES ON THE PROCUREMENT PERFORMANCE OF CONSTRUCTION PROJECTS: A CASE OF NATIONAL HOUSING CORPORATION (NHC)
(Tanzania Institute of Accountancy, 2024-11) SEBERE, Chacha D.
ABSTRACT This study investigates the influence of patriotic business practices on the procurement performance of construction projects at the National Housing Corporation (NHC). The research focuses on three key objectives: assessing the impact of patriotic transfer of knowledge, patriotic margin of preference, and patriotic Corporate Social Responsibility (CSR) practices on procurement performance. A deductive research approach was employed, starting with the theory that patriotism significantly impacts procurement performance. The study utilized quantitative research methods, collecting and analyzing numerical data to test this theory and assess relationships between patriotic practices and procurement outcomes. The findings reveal that the patriotic transfer of knowledge significantly enhances procurement performance by fostering knowledge sharing, innovation, and adaptability among local contractors and suppliers. The patriotic margin of preference was found to improve procurement outcomes by prioritizing local suppliers, leading to better contract negotiations, cost control, and quality assurance, while promoting local economic development. Furthermore, patriotic CSR practices, including environmental sustainability, ethical procurement, and legal compliance, were shown to align procurement processes with national development goals, promoting transparency and social impact. The study concludes that patriotic business practices are essential drivers of procurement success and contribute to the broader objectives of national economic growth and societal development. Key recommendations include establishing knowledge-sharing platforms, enforcing the margin of preference, and mandating the integration of CSR practices into procurement policies. These findings provide valuable insights for policymakers and procurement professionals seeking to optimize procurement performance while supporting national interests.
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.
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.
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, ANDREW
In 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 public