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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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FACTORS INFLUENCING FINANCIAL RECORD-KEEPING PRACTICES AMONG MEDIUM ENTERPRISES IN TANZANIA: A CASE OF KARIAKOO MARKET
(Tanzania Institute of Accountancy, 2025-11) RAJABU, M.
ABSTRACT This study aimed to assess the factors influencing financial record-keeping practice among medium enterprises (MEs), using Kariakoo Market in Dar es Salaam, Tanzania. The study adopted a quantitative research approach, relying on structured questionnaires with closed-ended questions measured on a 5-point Likert scale. The target population consisted of 103 respondents, using Yamane’s formula, a sample size of 81 respondents was drawn through simple random sampling to ensure unbiased representation. Data were collected through primary sources using questionnaires and supplemented with secondary data through document reviews. The analysis was conducted using SPSS, starting with descriptive statistics, followed by multiple linear regression analysis to determine the influence of the selected factors on financial record-keeping. The findings revealed that all three variables financial literacy, business size and regulatory compliance significantly influence financial record-keeping practices. The study concludes that effective financial record-keeping among MEs dependent on external enforcement mechanisms. It recommends integrated efforts by government agencies, training institutions and financial service providers to promote financial literacy, facilitate regulatory adherence and support technological access.
ASSESSMENT OF INFLUENCE OF ORGANIZATIONAL RESOURCE FACTORS ON OPERATIONAL PERFORMANCE OF SEAPORTS IN TANZANIA: A CASE STUDY OF TANGA PORT
(Tanzania Institute of Accountancy, 2025-11) KASSIAN, R. A.
ABSTRACT Inefficient port operations remain a critical challenge for Tanzania’s maritime sector, limiting cargo handling efficiency, throughput, and competitiveness. This study investigated the influence of organizational resource factors on operational performance of Tanga Port, specifically examining the influence of port management systems, port infrastructure and resource management. The study was guided by the Resource-Based View (RBV) theory. A descriptive research design was employed targeting 150 respondents including port management staff, operations personnel and port users. A total of 109 respondents were sampled with 104 completing questionnaires and 14 participating in interviews. The data were collected using structured questionnaires and interviews and analyzed through descriptive statistics to summarize central tendencies, multiple linear regression to assess relationships between independent variables and operational performance, and qualitative content analysis for interview data. The findings revealed that the port management system significantly enhanced operational performance (p = 0.001<0.05) by improving staff coordination, implementing digital cargo tracking, and optimizing scheduling. Port infrastructure, including berths, cranes, storage facilities, and road and rail connections, positively influenced efficiency (p = 0.000<0.05) by facilitating smooth cargo flow, reducing congestion, and increasing throughput capacity. Effective resource management, encompassing workforce allocation, equipment maintenance, and financial oversight, also significantly contributed to improved cargo handling, reduced delays, and enhanced service quality (p = 0.027<0.05). These results indicate that internal resources when strategically managed, act as valuable and inimitable capabilities that provide sustainable competitive advantage, consistent with RBV theory. Based on the findings, the study recommends strengthening management systems through staff training and process optimization, investing in modern infrastructure to expand capacity and adopting strategic resource allocation practices to maximize efficiency. Additionally, future studies should explore the effect of foreign direct investment or international partnerships on port performance with a focus on infrastructure development, operational efficiency, and broader economic contributions.
FACTORS AFFECTING PROFESSIONALISM PRACTICES IN PUBLIC PROCUREMENT IN TANZANIA: A CASE OF KIGAMBONI MUNICIPALITY
(Tanzania Institute of Accountancy, 2025-11) MSEAN, M.
ABSTRACT In Tanzania, the enactment of the Public Procurement Act and its Regulations was a significant reform aimed at promoting efficiency, effectiveness, accountability, and value for money in public procurement. However, persistent irregularities such as poor specification of goods, the availability of counterfeit items, and a lack of coordination have led to delays in service delivery, highlighting a lack of compliance with professionalism requirements. This study therefore sought to assess the factors affecting professionalism practices in public procurement, specifically examining the effect of staff competency, the legislative framework, and management support. The study, guided by institutional theory and a mixed-methods approach, was conducted at the Kigamboni Municipal Council. A stratified sampling technique was used to select a sample of 200 respondents, with 193 completing the questionnaires. Data were collected through questionnaires and interviews, and analysed using descriptive analysis, multiple linear regression, and content analysis. The findings revealed that staff competency, the legislative framework, and management support all have a significant positive influence on professionalism. Management support was identified as the most critical factor, holding the strongest influence on the outcome. The study concluded that while a robust legislative framework exists, its full potential is constrained by a lack of consistent enforcement of sanctions for non-compliance. The recommendations, therefore, advocate for strengthened management support, a formal policy for continuous staff development, and more rigorous enforcement of procurement regulations to enhance professionalism and mitigate irregularities.
ROLE OF PROJECT MANAGEMENT IN THE PERFORMANCE OF PUBLIC SECTOR PROJECTS: A CASE OF DART PROJECT AT TEMEKE MUNICIPAL
(Tanzania Institute of Accountancy, 2025-11) Sharifu, L. S.
ABSTRACT This study looks into how project management shapes the success of public sector projects, particularly within the Temeke Municipal area. Public sector initiatives often struggle with a range of obstacles such as tight budgets, political pressures, and operational bottlenecks, any of which can obstruct their progress. The general objective of the study was to assess the role of project management in the performance of public sector projects a case study DART project at Temeke Municipal Council. Specific objectives were; to investigate key project management components that enhances the performance of DART; to assess the effects of project management on the success of DART and; to examine the challenges in implementing effective project management of DART public sector project at Temeke Municipal Council. The study was conducted by using a descriptive method. The target population made up of project managers, team members, government officials as well as stakeholders who are involved in public sector projects (DART), within Temeke Municipal Council, the sample size was 134. The study employed stratified random sampling and purposive sampling techniques. Structured questionnaire was used to collect data with the support of interview. Descriptive statistics, including frequency, means, and percentages, were employed to analyze quantitative data gathered through surveys, while regression analysis employs inferential statistics to examine the associations between variables. The research findings revealed that the way projects are planned, monitored and evaluated has a significant and positive effect on how well DART Temeke project succeeds. The research concluded that the sharing of information, quick feedback, collaboration, mixing talents, and sharing knowledge significantly enhance the performance of DART Temeke project. The research suggests that there's a need for an increased number of individuals skilled in technical areas, particularly in information systems for the purposes of monitoring and assessment. The public projects are advised to ensure comprehensive planning for the monitoring and evaluation of projects, including the allocation of resources and the involvement of stakeholders in both the creation, execution of the monitoring and evaluation framework.
THE INFLUENCE OF INFRASTRUCTURE ON AVOCADO EXPORTATION PERFOMANCE FROM TANZANIA TO INTERNATIONAL MARKETS: A CASE STUDY AT PARACHICHI FRESH PRODUCT LTD IN NJOMBE REGION
(Tanzania Institute of Accountancy, 2025-11) NGAIRO, B. N.
ABSTRACT This quantitative study investigated the influence of infrastructure on avocado exportation performance from Tanzania to international markets, focusing on Parachichi Fresh Product Ltd in the Njombe Region. Specifically, the study examined the effects of storage facilities, logistic services, and ICT infrastructure on export performance. A positivism philosophy and a descriptive research design were employed. Out of a sample of 171, data were collected from 158 respondents, including managers, operational staff, and logistics personnel, using structured questionnaires. Descriptive statistics were used to examine central tendencies, while multiple linear regression analysis was conducted using IBM SPSS Version 29 to assess the relationships between variables. The findings revealed that storage facilities significantly influence export performance (mean = 4.293, SD = 0.803; p = 0.000), ensuring quality maintenance, reduced post-harvest losses, and timely delivery. Logistic services also had a strong positive effect (mean = 4.318, SD = 0.778; p = 0.001), highlighting the importance of reliable transport, route optimization, and efficient customs processes. Furthermore, ICT infrastructure significantly enhanced coordination, real-time monitoring, and market responsiveness (mean = 4.320, SD = 0.770; p = 0.012). The study concluded that strategic improvements in storage, logistics, and ICT systems are critical for enhancing the competitiveness of Tanzanian avocado exports. Recommendations include policy reforms to strengthen infrastructure, streamline logistics, promote ICT integration, and ensure adherence to international quality standards. These findings provide practical guidance for exporters, policy makers, and future researchers aiming to improve export efficiency and market performance. Further quantitative research is recommended to deepen the understanding of factors influencing avocado exportation performance across Tanzania, with an expanded sample including multiple exporters from different regions.