Marketing and Public Relations

Permanent URI for this collectionhttp://repository.tia.ac.tz/handle/123456789/9

Browse

Now showing 1 - 20 of 43

AN ASSESSMENT OF FACTORS AFFECTING THE TIMELY COMPLETION OF PROCUREMENT OF WORKS IN ROAD CONSTRUCTION PROJECTS: A CASE STUDY OF TANZANIA ROADS AGENCY (TANROADS) – DAR ES SALAAM
(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.
INFLUENCE OF SERVICE QUALITY ON PERFORMANCE OF ISSUING BUSINESS LICENSE IN TANZANIA: A CASE OF TEMEKE MUNICIPAL COUNCIL.
(Tanzania Institute of Accountancy, 2024-11) ASUKILE, Godfrey E.
ABSTRACT The study assesses the influence of service quality on performance of issuing business license in Tanzania. The study used a descriptive research design and both qualitative and quantitative research approaches. The study used 50 respondents selected purposively and randomly. Questionnaire and interview were used to collect data with confidentiality and anonymity. Cronbach’s alpha was used to measure the reliability of data. The study used descriptive and regression analysis to analyze data with the help of Statistical package for social science (SPSS) and data were presented in frequencies and tables. The study revealed that the adjusted R2 value 0.343 of workers’ expertise of service quality and adjusted R2 value 0.387 of impediments in implementing services quality and adjusted R2 value 0.410 of customer satisfaction level of service quality affect positively performance of issuing business license. The study concluded that customer needs, critical resource availability and job experience of service quality generally have positive correlation on performance of issuing business license. The study recommends that Government and management should create policies in regards to customer needs, critical resource availability and job experience of a service quality on performance of issuing business license.
THE EFFECT OF SOCIAL MEDIA ON LOCAL GOVERNMENT PERFORMANCE: A CASE OF TEMEKE MUNICIPAL COUNCIL, DAR ES SALAAM REGION
(Tanzania Institute of Accountancy, 2024-11) Mngazija, Ruth E.
ABSTRACT This study investigated the effects of social media on local government performance, focusing on the Temeke Municipal Council in Dar es Salaam Region-Tanzania. The objectives of this study were to analyse the effects of social media on citizen engagement with local government, to examine the role of social media in promoting civic awareness and mobilising community action and to explore the challenges associated with integrating social media into local government operations. A mixed-methods approach was employed, using quantitative and qualitative data from 115 respondents, including municipal officials and community stakeholders. Quantitative data were gathered through structured questionnaires, which included Likert-scale items to assess perceptions regarding social media's impact on local government performance. Qualitative data were obtained through interviews with selected stakeholders to gain deeper insights into the implications of social media usage in local governance. The results indicate that social media significantly empowers citizens, enhances communication, and increases accountability. Descriptive statistics revealed that 74.8% of respondents agreed that social media facilitates citizen engagement, with a mean score of 4.4 (SD = 0.77). Additionally, the multiple regression analysis identified significant predictors of local government performance. The model demonstrated an R² of 0.67, indicating that 67% of the variance in local government performance could be explained by social media engagement, accountability, and civic awareness. Citizens voicing their opinions and increasing accountability to LGAs were among the findings of objective one, while the rise of civic awareness and creation of a network for civic collaboration were among the findings for objective two, privacy concerns hinder citizen engagement and security risks to local government authority were findings for objective three among others. The study recommends that Local governments develop comprehensive social media strategies that prioritise citizen engagement. The study also recommends that Local governments provide training and resources for staff to effectively manage social media interactions. This study also proposes future research could focus on the long-term impacts of social media on local government performance and citizen engagement, providing insights into how these dynamics evolve.
EFFECT OF CELEBRITY ENDORSEMENT ON SUCCESSFUL PRODUCT LAUNCH CAMPAIGN IN TANZANIA: CASE OF AIRTEL TELECOMMUNICATION COMPANY
(Tanzania Institute of Accountancy, 2024-11) Emmanuel, Jeremiah.
ABSTRACT This study investigates the impact of celebrity endorsement on the effectiveness of product launch campaigns in Tanzania, focusing on Airtel Telecommunication Company. The primary aimed to assess how brand awareness, consumer trust, and emotional connection influence successful product launches. A pragmatic research philosophy underpins the quantitative approach, employing a descriptive research design to collect data from a sample of 204 respondents, comprising Airtel employees and customers. Data were gathered through structured questionnaires and analyzed using tool Statistical Package for the Social Sciences (SPSS). The results indicated that there is a moderate emotional bond with Airtel's brand; however, this emotional attachment does not strongly correlate with the success of product launch campaigns. In contrast, it is consumer trust that significantly impacts the effectiveness of these campaigns and plays a vital role in shaping purchase intentions. Additionally, while brand awareness reflects a generally positive view of Airtel’s marketing initiatives, the findings also suggest that increased brand awareness does not automatically translate into successful outcomes. While each factor contributes to campaign success, prioritizing consumer trust and further cultivating emotional connections are vital strategies for enhancing product launch outcomes. Recommendations include the implementation of emotionally resonant advertising, transparent communication regarding product claims, and fostering ongoing engagement through interactive marketing. Future research should explore the effectiveness of varying celebrity endorsements across different demographic segments and investigate innovative engagement strategies in product launches. Overall, enhancing brand strategies that encompass these dimensions can significantly elevate Airtel's marketing effectiveness in Tanzania's competitive telecommunications sector.
THE INFLUENCE OF SERVICE QUALITY ON CUSTOMER SATISFACTION. A CASE OF THE TANZANIA RAILWAY CORPORATION STANDARD GAUGE RAILWAY
(Tanzania Institute of Accountancy, 2024-11) Mariki, Cosmas W.
ABSTRACT This study investigated the effect of the service quality dimension’s reliability, tangibility, empathy, responsiveness, and assurance on customer satisfaction with the Tanzania Railway Corporation’s (TRC) Standard Gauge Railway (SGR) services. Given the rising demand for reliable and high-quality public transportation, the research aimed to evaluate the contribution of each dimension to overall customer satisfaction. A quantitative research design was employed, utilizing structured questionnaires to collect data from TRC customers. The analysis involved descriptive statistics and multiple regression techniques to assess the relationship between service quality dimensions and customer satisfaction. Using a Likert scale, the study captured respondents’ perceptions of each dimension, enabling a detailed examination of customer experiences and satisfaction levels. The findings reveal that all five service quality dimensions significantly influence customer satisfaction, though their impact varies. Reliability emerged as a pivotal factor, underscoring the need for consistent and dependable service delivery. Tangibility also proved important, with clean and well-maintained facilities positively shaping customer perceptions. Empathy, reflected in attentive and understanding interactions with staff, enhanced the overall customer experience. Responsiveness, defined as the prompt handling of customer inquiries and complaints, was essential for maintaining satisfaction. Lastly, assurance, driven by skilled and courteous staff, fostered trust and confidence among passengers, further reinforcing satisfaction levels. In conclusion, the study highlights the importance of an integrated approach to service quality for enhancing customer satisfaction with TRC’s SGR services. Each dimension uniquely shapes the customer experience, emphasizing the need for TRC to address all areas of service quality comprehensively. The study recommends that TRC focus on maintaining consistent service schedules, improving the physical environment of its facilities, and implementing targeted customer service training to foster empathy. Enhancing responsiveness through adopting technology and reinforcing assurance by upholding high safety and service standards are also crucial. These measures will enable TRC to meet and exceed customer expectations, fostering trust, satisfaction, and long-term loyalty.
ASSESSMENT OF BUYER'S PERCEPTION TOWARDS ONLINE SHOPPING: EVIDENCE FROM THE SELECTED HIGHER LEARNING INSTITUTIONS IN TANZANIA
(Tanzania Institute of Accountancy, 2023-11) LUKONGE, ASTERIA
ABSTRACT The general purpose of the study was to assess buyers perception towards online shopping among the higher learning institutions taking Tanzania Institute of Accountancy and University of Dar es Salaam as a case study, also the factors that influences the behavior of customers in purchasing online but more significantly how the customers vary in making decisions when buying different products which is necessary for the business to know how they can operate in a way that would make majority of the customers prefer the products and the overall purchasing services. The Specific Objectives were to examine awareness of students from Tanzania Higher LearningInstitutionin online shopping, to determine the adoption rate of online shopping by students of Tanzania Higher Learning Institutions, to identify factors influencing online shopping at Tanzania High learning Institutions and to determine the challenges for the adoption of online shopping and suggesting way forward. Research design used was cross sectional design as it involved a onetime interaction with the participants with a sample size of 250 respondents who were the students of the higher learning institutions that was TIA and UDSM. The study findings revealed that online shopping is becoming common in today’s life as majority of respondents confirmed to have adopted the online shopping. It was further revealed that customersbelieved that online shopping has become the best option thantraditional physical shopping. The challenge remains on infrastructure underdevelopment including digital gates, unreliable and expensive internet costs which limit fully fledged online shopping adoption in Tanzania. The study recommends optimization for mobile devices and improved digital infrastructures to accommodate the growing number of customers who shop on smartphones and tablets. There should be in place a user friendly website which ensuring online store has a clean and easy way to navigate website. It also recommends quality product image to make a customer make informed purchased decision, showing detailed product description to enhance customer understanding, transparentpricing, secure payment options, offer multiple secure payment methods to ensure financial security, social proof by using social media and influencers for a positive brand reputation.
THE CONTRIBUTION OF WAREHOUSE RECEIPT SYSTEM IN MARKET PERFORMANCE OF CASHEW NUT: A CASE STUDY OF MKURANGA DISTRICT COUNCIL
(Tanzania Institute of Accountancy, 2022-06) MOHAMED, H
The general objective of the study was to assess the contribution of the warehouse receipt system to the market performance of cashew nuts at Mkuranga District Council, and its specific objectives were to assess how farmers’ loans in the warehouse receipt system affect the market performance of cashew nuts, assess the impact of the crop levy imposed on farmers in the warehouse receipt system on the market performance of cashew nuts, and investigate the loss of crops in the warehouse receipt system on the market performance of cashew nuts in Mkuranga District Council. The study was guided by Liquidity Preference Theory. In this study, a descriptive research design was used. The study adopted the purposive sampling technique to select the sample from farmers, financial institutions, and AMCOS leaders at Mkuranga District Council. Primary data was collected through questionnaires, while secondary data was gathered through interviews and documentary review as a supplement. The collected data was analyzed using qualitative techniques using descriptive statistics, represented by the use of frequencies, percentages, tables, and figures, and analyzed using the Statistical Package for Social Science version 26 and Microsoft Excel. The study revealed the following findings: the Cashew Nut Board of Tanzania was not willing to help the farmers reduce their loan interest rate; the crop levy imposed by the district council was unreasonable; and cashew nuts farmers were not involved by the government in crop levy setting. The study concluded that Mkuranga District Council should reduce the crop levy imposed so that it is realistic for agriculturists and attracts more farmers to engage in agricultural sectors as a backbone of Tanzania's economy. Finally, the study recommended that the management of Muranga District Council obtain the general view of the agriculturalists before introducing a crop levy to the farmers in order to charge a reasonable crop levy. This helped encourage more people to engage in agriculture activities.
THE ROLE OF CORPORATE IDENTITY IN BUILDING CORPORATE IMAGE: A CASE OF TANZANIA REVENUE AUTHORITY
(Tanzania Institute of Accountancy, 2024-11) DAUD, IRENE, R
This study investigated the influence of corporate identity on the corporate image of the Tanzania Revenue Authority (TRA), focusing on three key dimensions: projected, perceived, and ideal corporate identity. The study employed a quantitative research approach, data were gathered from a randomly selected sample of TRA stakeholders. The analysis utilized multiple regressions to evaluate the effect of each identity dimension on TRA’s corporate image, providing nuanced insights into how each component shapes public perception. The findings for the first specific research objective, which assessed the role of projected corporate identity, indicate a positive effect on corporate image. TRA’s strategic communication efforts and visual branding contribute to a cohesive, trustworthy image, suggested that a consistently managed projected identity reinforces the organization’s image by aligning outward communications with its core values. Similarly, for the second objective, which examined the influence of perceived corporate identity, results show positive impact on corporate image. Stakeholders’ perceptions of TRA’s behavior and ethical standards play a crucial role in shaping its image, emphasizing the importance of aligning corporate conduct with stakeholder expectations to build public trust and reinforce credibility. The results for the third objective, focused on ideal corporate identity, reveal impact on corporate image. TRA’s aspirational identity—its vision of how it intends to be perceived by the public—proves central in shaping corporate reputation. In conclusion, the study demonstrates that projected, perceived, and ideal corporate identity dimensions each play a significant role in enhancing TRA’s corporate image. To strengthen its public reputation, it is recommended that TRA adopt a multi-faceted approach: maintain consistent messaging across all communication channels, actively engage stakeholders to manage perceptions, and align its aspirational identity with its internal values and ethical standards. Notably, the study’s limitations include its exclusive focus on TRA and reliance on a quantitative approach; future research could expand these findings by investigating corporate identity across various public sector organizations and employing qualitative methods to gain deeper insights into stakeholder perceptions.
THE INFLUENCE OF SOCIAL MEDIA MARKETING STRATEGIES ON SMALL BUSINESSES PERFORMANCE IN DAR ES SALAAM – TANZANIA: A CASE OF ILALA CITY COUNCIL
(Tanzania Institute of Accountancy, 2024-11) KERENGE, Marieta M.
ABSTRACT Social media promotion is a process where by individuals and businesses use digital platforms in online social networks to promote their products or services which enable them to reach and connect with larger targeted audience or market than what traditional advertising methods offers (Gulavan& Kulkarni, 2022). Small businesses have been contributing to reducing unemployment and growth of Gross Domestic Product (GDP). The effectiveness of social media in promoting small businesses has garnered considerable attention worldwide due to the widespread adoption of social media platforms and their potential for business growth.). Limited access to reliable internet infrastructure in rural areas, coupled with low digital literacy levels among business owners, hinders the widespread adoption of social media marketing strategies (Kombo et al., 2021). This study aimed to assess how different social media marketing strategies influence the performance of small businesses in Tanzania, Ilala Municipal Council in Dar es Salaam region. The research design for this study employed a mixed-method approach, combining both qualitative and quantitative data collection methods to comprehensively investigate the effectiveness of social media marketing for small businesses in Ilala Municipal Council, Dar es Salaam. The study involved business respondents from different industries. Before the commencement of the study, research proposal approval was sought from respective review board of our institute. Using SPSS v24.0 all data were strictly collected, entered, cleaned and summarized in tables and figures and results established correlation using regression analysis. However, taking all the other independent variables at zero, then an increase in Attention towards social media usage will lead to a 0.212 (21.2%) increase in unit small businesses performance; a unit increase in Interest towards social media strategies increases businesses performance by 0.167(16.7%); an increase in Desire towards social media strategy usage enhances small businesses performance by 0.206 (20.6%) and an increase in action towards social media marketing strategies usage enhances business performanceby0.458 (45.8%). This infers that all the AIDA model marketing strategies studied do have a positive and significant influence on the marketing performance of small businesses in Dar es salaam - Tanzania.
THE INFLUENCE OF SOCIAL MEDIA MARKETING PLATFORMS ON CUSTOMERS’ PURCHASE DECISION OF TV DECODER: A CASE STUDY OF AZAM MEDIA LIMITED.
(Tanzania Institute of Accountancy, 2024-11) ARON, Josephat J.
ABSTRACT In today’s digital landscape, social media plays an influential role in consumer behavior, particularly in the electronics market. With the growing presence of social media platforms, brands like Azam TV are exploring how these platforms can impact the purchasing decisions of customers. Understanding the extent to which social media influences different stages of the buying process, attention, interest, desire, and action, is essential to maximizing customer engagement and driving sales. This study investigated the impact of social media on consumer purchasing decisions for Azam TV decoders, focusing on four stages of the decision-making process: attention, interest, desire, and action. Using a quantitative approach, data were gathered from Azam TV customers who engage with social media, and regression analysis was employed to test the hypotheses. The results for attention (H1) revealed a significant positive effect, with a regression coefficient of 0.582 (p = 0.020), indicating that social media successfully captures customer attention, sparking potential interest in the decoder. Similarly, for interest (H2), a positive relationship was identified (coefficient of 0.510, p = 0.038), showing that engaging social media content fosters customer interest in the product. Further analysis confirmed that social media significantly influences customers' desire (H3) to purchase, with a positive effect (coefficient of 0.480, p = 0.045), suggesting that strategic marketing on social platforms effectively converts interest into desire. Finally, the study found that social media also impacts customers' actions (H4) in the purchasing decision, with a coefficient of 0.530 (p = 0.025), supporting the role of social platforms in encouraging purchases. The study concludes that social media platforms are powerful tools in guiding customers through each stage of the purchasing decision process for Azam TV decoders. Social media’s influence on attention, interest, desire, and action emphasizes the need for Azam TV to maintain an engaging and informative social media presence. Recommendations include leveraging targeted social media campaigns, optimizing content for different customer stages, and enhancing customer interactions to reinforce purchasing actions. Further research could explore long-term customer retention through social media engagement and the impact of specific social media features on consumer behavior. SociL
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.
ASSESSMENT OF THE EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY ON ORGANIZATIONAL REPUTATION OF TPA; A CASE OF DAR ES SALAAM PORT
(Tanzania Institute of Accountancy, 2023-11) Makhafudhi, Rabia S.
ABSTRACT This study intended to assess the Effect of Corporate Social Responsibility on Organizational Reputation of TPA, a case of Dar es Salaam Port. The research had four specific objectives which were; to identify Corporate Social Responsibility activities carried out by TPA to the society; to assess the contribution of CSR on the social economic welfare of the community; to identify the challenges encountered by TPA in providing CSR to the society; and to evaluate the strategies put forward by TPA in tackling the challenges hindering effective CSR. The study was guided by descriptive research design; data was collected from 275 respondents through questionnaires and interview guide. The data was collected through questionnaires and interviews. The data was analyzed by using SPSS. The results indicate that TPA has been implementing various CSR as the strategy to improve its performance but also to return back to the community and to be responsible company the revealed strategies. Furthermore, the results indicate that TPA is highly performing its planning and implementation of CSR strategies whereby there is a policy which guide issues of CSR and its engagement to the community. Moreover, the results indicate that the outcome of the implemented strategies is noticeable to the community where by TPA has supported access to public service such improving secondary schools’ infrastructures, donation to enable access to health services and improvement of health centers facilities and others. Also, the results indicate that implementation of CSR activities has a positive impact to TPA’s reputation whereby has been benchmarked as highest social performer by the respondents and also the results show the targeted objective of the activities been attained whereby targeted beneficiaries has been reached. The study recommends that, communication about investment in CSR should be made to clients and to the general public, which will help society better understand the contributions the organization to society. Also, organizations should invest in CSR because improving CSR practices can increase reputation. The study provides guidance on the formulation of policy guidelines that create harmony between companies and different stakeholders through CSR and also justifies the allocation of CSR budgets in organizations. LIST OF ABBREVIATION CR Corporate reputation CSR Corporate Social Responsibility SPSS Statistical Package for Social Science TBL Triple Bottom Line TPA Tanzania Port Authority
Prevalence and Causes of Stress among Employees in Tanzanian Local Government Authorities: An Experience from Chemba District Council
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-06-30) Mtawa, Hezbon; Kipwata, Bihadija; Lameck Wilfred
Workplace stress has increasingly been reported to be an issue of concern in the global, regional and local workforce. Several studies have contributed to knowledge on stress especially on effects of stress in several specific sectors leaving prevalence level and causes of stress with scanty information. This paper applied Conservation of Resources (COR) theory to address two study objectives mainly; to determine the prevalence of stress among employees and to examine the causes of stress among employees at Chemba District Council. The study employed a Cross-sectional research design and collected data from 14 key informants and from 60 respondents through interview and questionnaire methods respectively. The study collected both qualitative data and quantitative data which were analysed by content analysis method and descriptive statistics method respectively. The findings reveal that a good number of employees accounting to 80% have at least experienced stress whereby, huge workload, work deadlines, family challenges, financial challenges and job insecurity are significantly causing stress among employees at Chemba District Council. It is concluded that, the revealed prevalence of stress among employees as a result of several stressors needs supportive policies and mental health initiatives to address adverse effects. It is recommended that Chemba District Council should implement stress management programs like workshops, mindfulness training and relaxation techniques to help employees cope with stress.
Board Structure and Risk-taking in the Extractive Industry in Kenya
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-06-30) Sumawe, Sadiki; Tago, Gwatako
The purpose of this paper is to investigate the relation between board structure and firm risk-taking in a sample of 8 extractive firms listed on the Nairobi Securities Exchange (NSE). The agency theory provided the theoretical foundation for this study. The study adopted a descriptive research design. It employed a purposive sampling technique to determine the sample size of extractive firms on the NSE from 2019-2023. The data was retrieved from annual reports of sampled firms. Further, Fixed Effect Model and Two-stage Least Squares (2SLS) methods supported data analysis and reliability check, respectively. Using 5 years of balanced panel data, the results show that board size and female gender diversity are statistically significant, negatively and positively associated with firm risk-taking (z-score), respectively. Additionally, evidence indicates that the interaction between independent directors and female gender terms is positively related to the z-score. In contrast, the findings on the relationship between independent directors and risk-taking are considerably mixed. Besides, the study highlights practical implications for policy reforms that require more extractive firms to list on stock exchanges and mandate female board representation. Finally, the study offers a literature review on the linkage between risk-taking and board structure in the extractive industry.
Determinants of Working Capital Requirements Listed Companies in East Africa: An Empirical Study Using Generalised Method of Movements
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-06-30) Sumawe, Sadiki; Magoti, Lucas
Effective working capital management is essential to a company’s survival. Working capital management helps managers in the value creation of the company and prevents the possibility of insolvency. This leads managers and researchers to make an effort to identify variables that affect working capital management. The main focus of this study is to examine the determinants of working capital requirements of non-financial firms listed in East African stock markets. Working capital requirement as a dependent variable was presented by the ratio of current assets less current liabilities over total assets and cash conversion cycle. However, the independent variable was represented by return on assets, sales growth, firm size, leverage and operating cash flow, while the country's gross domestic product growth rate was used as a control variable. For the company to be financially successful, it depends much on how financial managers use their skills to ensure that management of working capital is maintained at an optimal balance. The study used both a descriptive and a quantitative research design. Listed non-financial companies in East Africa, covering the period of 8 years from 2016 to 2023, were selected to represent the sample. Data analysis was done by eView12 using the panel generalised method of movement to establish the relationship between dependent and independent variables. This study concluded that there is a significant positive influence of return on assets, growth, firm size and operating cash flow on working capital requirement. This indicates that if the firm wants to grow and improve profitability it must increase the level of working capital. Furthermore, leverage and firm size were revealed to have a negative and significant influence on working capital requirement. Then, if the firm is highly geared, it leads to a reduction in the level of working capital. Moreover, GDP growth rate impacts working capital requirement positively, meaning that when the country's GDP increases, the company demands more cash to finance their working capital.
Exploring the Causal Effect of Cash Conversion Cycle Signals on Profitability of Tanzanian Manufacturing Firms
(International Journal of Economics, Finance and Management Sciences, 2024-10-31) Tago, Gwatako; Sumawe, Sadiki
Management of Cash Conversion Cycle (CCC) components is piercing for firms’ profitability. Financial Managers world-wide, adopts cash conversion cycle in measuring and estimating the level of risks and return of their firms for profit and wealth maximization. As a result, managers keep an eye on the drivers and derailers of profitability. The study focused on establishing the causal effect of cash conversion cycle on profitability while exploring whether single or double digit indicators matter for profitability determination of manufacturing firms. Theoretical and extant empirical literature reviewed guided the scholar foundations for gap identification. The findings were elicited from annual audited financial statements of companies enrolled on DSE from 2008 to 2022 with a sample of 8 manufacturing firms for 15 years, aggregating to a total of 120 observations. Profit was estimated using Profit-After Tax (PAT) and the Cash Conversion Cycle was measured through Inventory Turnover Days (ITD), Debt Collection Days (DCD) and Credit Payment Days (CPD). In model selection, Hausman test was adopted to pick between fixed effect and random effect model while Panel Regression was favored in estimating the causal effect of CCC and profitability. Based on regression analysis, Inventory Turnover Days (ITD) has a negative impact on firms’ profitability and Debt Collection Days (DCD) revealed an insignificant positive relationship between DCD and profitability. Furthermore, the study found a negative relationship between Credit Payment Days (CPD) and profitability. On the other hand, the research found that profitability of most firms with double digit cash conversion cycle proved to be higher than those firms with single or triple cash conversion cycle. The research findings unveiled that CCC correlates positively with profitability and significantly impacts manufacturing firms’ profitability. So, for DSE firms to increase their profitability and firm value under modern competitive era, concentration on double digit cash conversion cycle is paramount ought to the nature of business and assets invested in. Therefore, we conclude that there is a significant causal-relationship of cash conversion cycle on profitability for firms in Tanzania, indicating the necessity of managing appropriately the CCC components.
The Influence of Mathematical Skills on Entrepreneurship Success in Tanzania: A Case of Petty Traders in Mwanza City Council
(African Journal of Accounting and Social Science Studies (AJASSS), 2024-11) Katabwa, Johnson N.; Kalemile, Dorence M.
The need of mathematical proficiency remains as standing tool in promoting newly growing technology and entrepreneurship. The role of mathematics on the entrepreneurship in enhancing business operations, decision-making processes, and overall business management in today’s competitive market can’t be ignored. By recognizing that, the current study intended to assess the influence of Mathematical skills on entrepreneurship success among petty traders in Mwanza city council. Through exploratory design the study adopted crosssectional survey design approach. 80 small scale shop retailers were structured interviewed using questionnaire sheet. Qualitative insights from petty traders were quantitively measured by Likert scale and analyzed by binary logistic model through SPSS package. The findings revealed a significant influence of mathematical skills on improving entrepreneurial outcomes, such as increased profitability, better cash flow management, and enhanced risk and business planning skills. At 0.05 confidence interval Mathematical skills and other factors such as Capital, experience and gender were observed to be significant determinants which can predict the success of any business. The study highlighted the importance of mathematics and entrepreneurship education in empowering petty traders and recommended that, proper policy interventions can develop the quality of mathematics education for Petty traders, implement community-based trainings towards mathematical implications on financial management. Furthermore, financial institutions should stand on promoting students in mathematics performance to all levels of education so to prepare the well-trained future entrepreneurs.
A Systematic Literature Review on Tourist Experience of People with Disabilities in the Hospitality and Tourism Sector
(African Journal of Accounting and Social Science Studies (AJASS), 2023-12) Kara, Nasra
The issue of tourist experience for disabled travelers has been given little attention compared to that given to able-bodied persons. This study assessed a systematic review of 13 peer-reviewed scholarly articles on the tourist experience of disabled travelers available on Google Scholar. Quantitative analysis of the literature was performed using an Excel spreadsheet. The results indicated that a significant proportion of articles published focused on addressing tourists’ overall past experience, while few have focused on specific contexts. Mobility impaired visitors especially wheelchair users were mainly covered. Most of the studies were conducted in Portugal, New Zealand, Australia, and Indonesia and a few were done in countries such as the UK, Spain, and China. In those studies, semi-structured in-depth interview and purposive sampling strategies were mainly employed. Over 90% of all the published works were qualitative in nature and published in journals of hospitality and tourism management. The review concludes with the practical implications of the study as well as the future research agenda.
Pathways to Prosperity: Analysing the Dilemma of Choosing between Official Development Assistance and Foreign Direct Investment in Tanzania
(African Journal of Accounting and Social Science Studies (AJASS), 2023-12) Miku, Benjamine G.; Joseph, Emmanuel S.; Mpojota, Amour S.; Nyaborogo, Happiness P.; Mligo, Gerald
This paper explores the complex-decision decision-making process faced by policymakers in Tanzania when selecting between Official Development Assistance (ODA) and Foreign Direct Investment (FDI) for driving economic prosperity. It employs the Vector Error Correction Model (VECM) to capture dynamic interrelationships among long-run co-integrated variables. Analysing yearly time series data from 1980 to 2021, the study reveals that variables used in the analysis exhibit a co-integrating relationship and that they have a long-term equilibrium relationship. Official Development Assistance per capita lagged to one period and is significantly and negatively related to the growth rate of Gross Domestic Product (GDP). Furthermore, ODA per capita lagged to two periods is significantly and negatively related to the growth rate of GDP, and ODA lagged to three periods is negatively related to the growth rate of GDP. Additionally, FDI per capita lagged to one period and is negatively related to GDP. The paper highlights the complexity of the decision-making process and recommends that policymakers assess financing strategies, explore factors hindering positive contributions of FDI and ODA and prioritize domestic investment to foster self-reliance and reduce dependence on external funding sources
The Mediation Effect of Business Environment on How Firm Characteristics Relate to Environmental Disclosure in Tanzania's Extractive Industry
(TIA, 2022-12-31) Ponsian, Ntui.
This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.

The United Republic of Tanzania

Tanzania Institute of Accountancy

Repository

Marketing and Public Relations

Browse

Browse

Recent Submissions