Welcome to TIA Repository

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 IMPACT OF DIGITAL MARKETING IN DEVELOPMENT OF FOOTBALL IN TANZANIA CASE STUDY OF SIMBA SPORTS CLUB
(Tanzania Institute of Accountancy, 2024-11) TEMU, J
ABSTRACT The purpose of this study was to investigate the impact of digital marketing on the development of football in Tanzania, with a case study of Simba Sports Club. The study was geographically scoped in Dar es Salaam, where Simba Sports Club is based, and focused on the marketing department's role in the club's digital marketing strategies. The target population consisted of 50 employees from the marketing department, selected from a total population of 250 employees. The sample size included 20 respondents from the targeted population. A brief review of the literature highlighted the importance of digital marketing in enhancing fan engagement, attracting sponsorships, and contributing to revenue growth in sports. Data were collected using structured questionnaires distributed to employees at Simba Sports Club. The findings showed that digital marketing strategies effectively enhanced fan engagement, attracted and retained sponsorship deals, and contributed to the club's overall revenue growth and brand value over the past three years. According to The citizen reporter (2022), Digital marketing strategies have enabled Simba Sports Club to engage with a broader audience. This growth is attributed to targeted digital campaigns and interactive content that resonate with fans. Results highlighted the vital role digital marketing plays in enhancing Simba Sports Club's sponsorship outcomes, both in terms of attracting new deals and maintaining strong relationships with existing sponsors. This suggests that digital marketing is a powerful tool for boosting the club's financial sustainability through sponsorship. Results suggested that digital marketing has been a key factor in driving both financial success and brand visibility for Simba Sports Club. The unanimous positive responses across all questions emphasize the critical importance of digital marketing in the club’s development strategy. The study concluded that while digital marketing has had a positive impact, some areas, such as data analytics for sponsors and content consistency, need improvement. The recommendations included diversifying digital content, investing in advanced analytics, and improving e-commerce platforms to further boost revenue and brand strength.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM ON SMALL AND MEDIUM ENTERPRISEs PERFORMANCE IN DAR ES SALAAM, TANZANIA
(Tanzania Institute of Accountancy., 2024-11) RUGAITIKA, LAWLENCE R.
ABSTRACT This study examines the adoption and impact of Accounting Information Systems (AIS) on small and medium-sized enterprises (SMEs) in Dar es Salaam, Tanzania, with a focus on how AIS can enhance operational efficiency and foster business growth. The research has three primary objectives: assessing the current level of AIS adoption among SMEs, identifying factors influencing this adoption, and analyzing the impact of AIS on business performance. A cross-sectional research design was employed, utilizing structured questionnaires to collect data on firm characteristics, including size, owner education, market experience, business association membership, and AIS usage. now add some numbers. A total of 200 SMEs were selected using a multistage sampling approach, ensuring diverse representation across various sectors and business sizes. Descriptive statistics were applied to evaluate the level of AIS adoption, while logistic regression analysis was employed to identify the factors influencing this adoption. Additionally, Pearson correlation analysis quantified the relationship between AIS usage and overall SME performance. The findings reveal varied degrees of AIS adoption, with some SMEs fully integrating these systems into their operations, while others face financial and knowledge constraints that limit usage. Larger firms, owners with higher education and experience, and those involved in business associations demonstrated a greater likelihood of adopting AIS. Notably, an inverse relationship was identified between market experience and AIS adoption, suggesting that more experienced owners may be hesitant to transition from traditional practices. Furthermore, the analysis highlighted a positive correlation between AIS adoption and improved business outcomes, including increased profitability, customer satisfaction, and productivity. To mitigate the challenges surrounding AIS adoption, the study recommends targeted training programs, financial support initiatives, awareness campaigns, and the establishment of peer networking opportunities. These strategies aim to facilitate the adoption of AIS, particularly among smaller SMEs, enabling them to harness technology for improved financial management and enhanced competitiveness in an increasingly complex business landscape.
ASSESSMENT OF DEBT COLLECTION STRATEGIES USED BY COMMERCIAL BANKS IN TANZANIA DURING COVID-19
(Tanzania Institute of Accountancy, 2024-11) MVANDA, T
ABSTRACT Commercial banks in Tanzania have used various debt collection techniques designed especially for these exceptional circumstances. Traditional debt collection techniques like letters and phone calls are still widely used; however, they may not always produce the desired results due to poor customer response or borrower financial hardships. Ensuring that all debt collection strategies adhere to legal requirements established by organizations like Tanzania's Central Bank (BOT) is crucial. The study's main goals were to evaluate the effectiveness of the debt collection strategy utilized by commercial banks during COVID-19, the compliance level of the debt collection strategy, and the compatibility of the debt collection strategy. With the use of purposive sampling, participants were chosen. The total population of 1,000 people, including loan officers and bank loan applicants, was represented by a sample size of 91. In addition, the study used both primary and secondary data sources, with the former consisting of questionnaires and interviews as methods of data collection and the latter of official publication documents from the Bank of Tanzania during the COVID-19 pandemic. Tables and figures were used to present the results of the qualitative and quantitative analysis of the acquired data. The results revealed a low level of compliance with the debt collection strategies employed by the commercial bank during Covid 19, as indicated by a p-value of compliance being above 0.1 at a significant level of the study. Additionally, the study found that most people generally agreed that debt collection strategies were compatible, and it also revealed that debt collection strategies were ineffective. As a result, it is advised that financial institutions develop an information technology system and be ready for crises that could impair the bank's functioning.
ASSESSMENT ON THE IMPACT OF PROCUREMENT BEST PRACTICES ON OPERATIONAL EFFICIENCY IN THE TELECOMMUNICATIONS INDUSTRY IN TANZANIA: A CASE STUDY OF TANZANIA TELECOMMUNICATIONS COMPANY LIMITED (TTCL)
(Tanzania Institute of Accountancy, 2024-11) VURUGU, M
ABSTRACT This study investigated the impact of procurement best practices on operational efficiency in the telecommunications industry in Tanzania, focusing on Tanzania Telecommunications Company Limited (TTCL). The study was guided by two key theories: the Resource-Based View (RBV) and Transaction Cost Economics (TCE). It examines three critical areas: supplier selection processes, supplier relationship management (SRM), and compliance with regulatory standards. A quantitative methodology was employed, using structured, closed-ended questionnaires to collect data from a sample of 70 participants, selected through simple random sampling. The findings found that the supplier selection process significantly enhances operational efficiency at TTCL, with clear criteria, supplier diversity, and rigorous evaluation contributing to improved performance. Supplier innovation further supports TTCL’s flexibility and competitiveness. Additionally, Supplier Relationship Management (SRM) also plays a pivotal role in improving operational outcomes. Practices such as mutual trust, effective communication, long-term partnerships, and conflict resolution help foster strong supplier relationships that enhance service quality, cost control, and operational efficiency. Moreover, compliance with regulatory standards, particularly regarding safety, environmental responsibility, and ethical practices, is shown to be essential for mitigating risks, avoiding legal penalties, and ensuring long-term sustainability. Adhering to regulatory standards helps TTCL maintain operational accountability and consistency. Finally, this study extends existing knowledge by highlighting how procurement best practices supplier selection, SRM, and regulatory compliance collectively enhances operational efficiency within the telecommunications sector. Based on these findings, the study recommends that TTCL further improve supplier selection criteria, diversify its supplier base, strengthen SRM practices, and ensure strong compliance with regulatory standards. These measures will optimize operational performance, enabling TTCL to achieve better service delivery and sustained growth.
THE INFLUENCE OF PROCUREMENT PROCESSES ON PUBLIC ORGANIZATION PERFORMANCE IN TANZANIA: A CASE OF TANZANIA AIRPORT AUTHORITY
(Tanzania Institute of Accountancy, 2024-11) Mmasi, Domian J.
ABSTRACT This study investigates the influence of procurement processes on organizational performance within the Tanzania Airport Authority (TAA). The research aimed to evaluate how procurement planning, procurement execution, and post-contract award management impact the efficiency and performance of the Authority. Given the significant role procurement plays in public sector efficiency, this study provides insights into optimizing these processes for improved organizational outcomes. A descriptive research design was employed, utilizing a quantitative approach to collect and analyze data. Primary data were gathered through structured questionnaires distributed to a sample of 79 procurement professionals, managers, and stakeholders within the TAA. The data collection focused on evaluating procurement planning, execution, and post-contract award management practices. Secondary data were also reviewed to complement and validate the findings. Descriptive statistics, including means, standard deviations, and frequencies, were used to summarize the data, while multiple regression analysis examined the relationships between procurement processes and organizational performance. Descriptive statistics showed that procurement planning had a mean score of 4.1 (SD = 0.8), indicating general agreement on its effectiveness, while procurement execution had a mean score of 4.0 (SD = 0.7), reflecting slightly less favorable perceptions. Post-contract award management scored 4.2 (SD = 0.8), highlighting strong agreement on its role in sustaining procurement benefits. The multiple regression analysis demonstrated that procurement planning (β = 0.35, p < 0.01), procurement execution (β = 0.29, p < 0.05), and post-contract award management (β = 0.31, p < 0.01) significantly predicted organizational performance, with the model explaining 72% of the variance. The study concludes that effective procurement planning, execution, and post-contract award management are crucial for enhancing the performance of public organizations like the TAA. Each phase of procurement contributes significantly to improving organizational efficiency and achieving strategic objectives. Based on these findings, the study recommends that the TAA should continue to refine its procurement planning and execution processes to address identified inefficiencies.