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Unveiling Corporate Environmental Disclosure: The Effects of Gender Diversity in Boardrooms and Audit Committees
(African Journal of Accounting and African Studies (AJASSS), 2024-01) Magoma, A; Kimario, H; Kasheshi, E
This study focuses on examining the impact of board gender diversity in the boardroom and audit committees and the level of corporate environmental disclosures (CED) of listed manufacturing firms at the Dar es Salaam Stock of Exchange (DSE) in Tanzania and Nairobi Security Exchanges (NSE) in Kenya. The study employed stakeholder theory as the theoretical foundation. Fixed effect panel regression was used to analyze a balanced sample of 13 companies for seven years (2016 to 2022) resulting in 91 listed firm-years. The findings reveal that women in the audit committee exerted a positive and significant influence on CED while women directors exhibited a negative and insignificant impact on CED. This study focuses on manufacturing firms to increase the internal validity due to this selection it limits generalization of the findings to other industries. Furthermore, this study contributes to the body of knowledge of corporate governance-related topics of listed manufacturing firms in Kenya and Tanzania.
High frequency volatility spillover between oil and non‑energy commodities during crisis and tranquil periods
(SN Business & Economics, 2023-03-29) Marobhe, Isaack,M; Kansheba, Peter,J.M
In this article, we scrutinize volatility spillover between oil and individual nonenergy commodities during crisis and non-crisis periods. We use high-frequency data to capture the effects of both the global financial crisis (2008) and the COVID-19 pandemic between 2008 and 2022. To this end, we utilize wavelet coherence analysis to diagnose the magnitudes of dynamic co-movements and lead-lag effects between commodities. Our results provide evidence of strong coherence between oil and the majority of individual non-energy commodities during both crises. Precious metals were generally found to exhibit heightened levels of co-movement with oil as opposed to other non-energy commodities. On the other hand, weak co-movements were found between oil and a few commodities, namely soy, wheat, zinc, and tin. The lead-lag effects of oil on agricultural commodities, base metals, and precious metals were evident, especially during crisis periods. However, aluminum and precious metals, especially gold, silver, and palladium, also had a lead-lag effect on oil at different points in time, including during the pandemic. We further utilize dynamic frequency-domain connectedness for capturing pairwise volatility spillover indices, with the results providing evidence of heightened volatility spillovers during turbulent times. Our findings have significant implications for retail investors, portfolio managers, and policymakers.
Airlines and climate policy uncertainty: Are the sector’s stocks soaring or stalling?
(Elsevier, 2024-01-02) Marobhe, Isaack, M; Kansheba, Mukiza, J
The present study examines the impact of uncertainties around climate policy on the stock returns of eight US airlines between 2007 and 2023. To examine how climate policies impact daily airline stock volatility through the long-run component of total volatility, the monthly climate policy uncertainty index is utilized. Using full sample and out-of-sample estimations, we investigate the problem using the Generalized Autoregressive Conditional Heteroscedasticity-Mixed Data Sampling model. To further assess forecasting accuracy, the Diebold and Mariano as well as Superior Predictive Ability methodologies are applied. According to the full-sample estimation results, just two airlines showed a significant relationship with climate policy uncertainty. Meanwhile, six airlines including three of the “big four” airlines were significantly affected by the former, according to the out of-sample data. Forecasting results indicate that the climate policy uncertainty-based model outperforms the other models in projecting airline returns. The results have significant theoretical and applied ramifications for comprehending sectoral asset valuations in the context of uncertain climate policy.
Does Internal Audit Functions Effectiveness influence External Auditors’ Reliance on Internal Audit Work?
(TIA, 2022-12-31) Mapuli, John S.
This study examines the influence of internal audit function effectiveness on the extent to which external auditors rely on internal audit function work. A sample of 100 senior external auditors of Tanzanian-listed companies was purposively selected to provide the data. A questionnaire was employed to collect the data which were then analysed using a Partial Least Square Structural Equation Modelling. The result shows that internal audit function effectiveness has a significant positive effect on the extent of external auditors’ reliance on internal audit function work. This suggests that external auditors adjust their audit efforts in response to the effectiveness of the internal audit function, consistent with the audit risk model. The result contributes a new dimension, the internal audit function effectiveness and reliance, to the audit risk model. The result has practical implications for clients and external auditors looking to obtain a cost-effective audit of financial statements, by recognising the impact of internal audit functions on external audits.
Performance of Vat System in Tanzania Since Enactment of The Vat Act in 2014
(TIA, 2022-12-31) Nguvava, Heriel E.; Athanas, Noah N.
The 2014 Value Added Tax (VAT) reforms focused on reduction of the base alterations and broadening the tax base and also dealt with several legal drafting issues to enhance the effectiveness of the new VAT law with hopes of enhancing revenue collection. The objective of this article is to assess the performance of VAT system in Tanzania in terms of tax payer’s registration and collection efficiencies. This study adopted a quantitative paradigm whereby data were analysed quantitatively through descriptive statistics and ratio analysis for efficiency measurement. Only secondary data were used in this study. The sources of data were reports from the Tanzania Revenue Authority (TRA), the National Bureau of Statistics (NBS), the World Bank (WB), IMF and peer-reviewed journal articles on relevant subject matters. The study revealed a total of 4,575 taxpayers who were eligible to be registered for VAT but who were not captured by the VAT tax system by January 2022. As a result, the government is estimated to have lost about TZS 23,350.09 billion during that period. Furthermore, it was found that the contribution of VAT to GDP is 3.6 per cent which is below the country’s expectation threshold of 6 per cent annually and is below the East African Community member states’ average of 4.4 per cent. Both the VAT Efficiency and C-efficiency ratios were not performing well; their averages were 21.9 and 20.7 per cent respectively, below the EAC regional average of 25 per cent. It is recommended to the government to increase VAT registration threshold and reduce the VAT rate. TRA is urged to decentralize the registration of VAT taxpayers to regions so as to improve compliance and administrative efficiency. The study further recommends to TRA to audit the 4,575 taxpayers whose turnovers are above TZS 100 million but are not yet registered and captured within the VAT tax net.
Effect of Audit Opinions and Entity's Characteristics on Audit Committees' Effectiveness in Government Entities in Tanzania
(TIA, 2022-12-01) Mwombeki, Frank A.
This paper examines the influence of audit opinions and entity characteristics on audit committee effectiveness (ACE) in government entities. Using a large sample of government entities in Tanzania as a reference, the paper adopted the resource dependency theory to explain the theme. Data were collected from 230 government entities' financial statements and Controller and Auditor General (CAG) reports from 2014/15 to 2019/20. The ordinary least square (OLS) technique was utilised to obtain regression results. The results show that disclaimer opinion negatively affects Audit Committee (AC) effectiveness. Qualified Opinion and Adverse Opinion were found to be insignificant though they had a negative relationship the same as disclaimer opinion. Specifically, unqualified opinion is a significant positive aspect related to AC effectiveness. Furthermore, entity structure, size, and location significantly and positively influenced AC effectiveness. On the other hand, firm age had statistically insignificant effect. The study findings imply that an entity should have experienced/competent audit committee members in accountancy. Also, the audit committee must be well-composed and have sufficient resources to obtain a clean report. Therefore, the paper recommends inviting the national audit office to every audit committee meeting. The board and management should emphasise on the budget for the training AC members. Further, the President's Office - TAMISEMI and the ministry responsible for finance should insist on the establishment and activeness of AC in all government entities in Tanzania. As per the author's knowledge, this paper adds new empirical knowledge by utilising CAG reports to link the effectiveness of AC with audit opinions and entity characteristics in Tanzania.
The Role of Service Quality Influence on Students’ Satisfaction in Tanzanian Higher Learning Institutions: A Preliminary Investigation
(2023-02-15) Bwachele, Victor
Abstract From a student’s perspective, the essential functions of a higher learning institution (HLI) include providing students with the teaching and learning infrastructures lodgings, assigning experts to sharpen students' theoretical and applied knowledge and critical thinking skills, and offering social, cultural, and athletic activities. However, as public financial support is shared among many HLIs in Tanzania, the HLI needs to increase its monetary fund through tuition collection. Quality services that meet the student’s expectations increase the student’s satisfaction which in turn encourages the enrollment of future students through the spread of positive word of mouth about the HLI. In analysing how the HLIs students have defined service quality dimensions and satisfaction, the researcher collected qualitative data from 15 final-year students from science, social science, and business disciplines. They were analysed using content analysis. The result shows that researchers can use additional items to measure specific service quality dimensions: perceived transparency and trust in an institution on top of the conventional (service quality, (SERVQUAL)) items measured by past researchers. In addition, the researcher identifies two additional service quality dimensions: perceived transparency and trust in an institution. This article explains how researchers can use service quality dimensions pertinent to the study environment to find more systematic to enhance the literature on service quality.
The Impact of Board Gender Diversity on Financial Performance of Listed Firms in Tanzania: A Panel Analysis
(INTERNATIONAL JOURNAL OF RESEARCH IN BUSINESS AND SOCIAL SCIENCE, 2023-04-24) Magoma, A; Ernest, Enid
This study seeks to determine whether gender diversity in the boardroom improves the financial performance of listed firms in Tanzania by examining theoretical and empirical findings and using 90 firm-year observations of 15 listed firms over six years from 2016–2021 from firms listed at the Dar es Salaam Stock Exchange (DSE). Return on equity (ROE) and Return on asset (ROA) were used as financial performance metrics. This study uses a balanced panel data analysis. The results showed that there was no statistically significant relationship between the percentages of women directors on boards or in executive roles and the financial performance of listed firms in Tanzania as measured by ROA and ROE. The results are inconsistent with theories of agency and resource dependence. The study is restricted to a sample of listed firms from DSE in Tanzania. The scope of future studies should be expanded to include listed firms across the East African region and more explanatory variables such as the Blau index in measuring boardroom gender diversity.
The Impact of Covid-19 Pandemic, Liquidity and Proftability: Experience from Selected Banks in Tanzania
(African Journal of Accounting and social science (AJASSS), 2022-06-30) Magoma, A
This study aimed to examine the eﬀects of COVID 19 pandemic on the liquidity and proftability of the Tanzanian banks that are listed in the Dar es Salaam Stock Exchange. The study realised the objective by comparing the proftability and liquidity trend before and after the emergence of COVID-19. The diﬀerences between these values were then statistically examined to evaluate the impact of COVID 19 on the trends before and after the outbreak. The secondary data on the six selected banks were derived from the audited fnancial accounts for the six-year period (2016 to 2021), which included the three years prior to and three years after the COVID 19 outbreak. The results showed that liquidity positions of most banks had deteriorated. Regarding proftability, the results indicate that small sized banks experienced more declining proftability than was the case with big banks. Furthermore, the statistical diﬀerence between the means of liquidity (proxy by liquidity ratio) and proftability (ROA) before and after COVID 19 were statistically insignifcant at a 5 per cent level of signifcance. This implies that the impact of COVID 19 on liquidity and proftability of the selected banks was minimal. The study provided an insight on the evidence that to a great extent the selected listed banks managed to mitigate the impact of COVID-19 pandemic as they were not severely aﬀected resulting from the bailout strategy devised by the Central Bank of Tanzania (BOT).
Factors Inﬂuencing Bank Lending Behaviour in Tanzania A Case of Listed Banks in Tanzania
(African Journal of Accounting and Social Science Studies (AJASSS), 2022-06-30) Magoma, A
The study looked at bank and industry-specifc factors that inﬂuence listed commercial banks’ lending behaviour in Tanzania for the fve-year period from 2016 to 2020. Asset quality, capital adequacy, liquidity, and bank size were employed as bank-specifc factors, whereas Gross Domestic Product and inﬂation rate were used as industry-specifc factors. To establish the cause and eﬀect relationship between the response and explanatory variables, the study used an explanatory research design. Secondary data were extracted from seven listed commercial banks’ audited fnancial statements for a fveyear period, totalling 35 data points. After performing pre-regression analysis (multicollinearity test), correlation and linear analysis were conducted. From 2016 to 2020, the study discovered that capital adequacy and bank size have the biggest impact on Tanzanian listed commercial banks’ lending behaviour. At 5 per cent level, other explanatory variables such as asset quality, liquidity, GDP growth rate, and inﬂation rate were insignifcant. Thus, the study concludes that capital adequacy and bank size inﬂuence the lending behaviour of the listed commercial banks in Tanzania from 2016 to 2020. The research was limited to seven Tanzanian listed commercial banks from 2016 to 2020. Regardless of their capital adequacy or size, the banks should lend cautiously. This is because, in today’s intensely competitive business, if larger banks with massive capital lend irresponsibly, they are likely to collapse. Finally, the study results demonstrated that the bank size and capital adequacy inﬂuence the lending behaviour of the listed commercial banks’ in Tanzania
Determinants of Corporate Environmental Disclosures: A case of selected Listed Manufacturing Firms in Tanzania
(African Journal of Accounting and Social Science Studies (AJASSS), 2022-06) Magoma, A;
This study looks into the factors that inﬂuence corporate environmental disclosure on the Tanzanian listed manufacturing frms. The study employs legitimacy theory as a theoretical foundation. For this study, the explanatory variables were proftability, frm size, fnancial leverage, and board size. From 2013 to 2020, data were extracted from the annual reports of fve listed manufacturing frms for eight years totalling 40 data points. A regression analysis model was used to analyse data from all of the listed manufacturing frms. According to legitimacy theory, proftability and board size are signifcant parameters that positively inﬂuence environmental disclosure. Other factors, such as fnancial leverage and frm size, appear to positively inﬂuence environmental disclosure, though the impact is insignifcant. The study recommends that listed manufacturing frms should improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to assess. The study recommends for public traded manufacturing frms to improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to access.
Nexus between Covid-19 pandemic, liquidity and profitability of listed banks in Tanzania
(The Second Business and Economic Development Conference, 2021) Magoma, A
Abstract This study intends to explore the relationship between COVID 19 pandemic, liquidity and profitability of selected listed banks at the Dar es Salaam Stock of exchange (DSE) in Tanzania. Causal comparative design (Ex post Facto Design) was fully applied in order to compare the profitability and liquidity of the listed banks at the DSE pre-COVID 19 period of quarter 1 and 2 of 2019 financial statements and post-COVID-19 period of quarter 1 and 2 of 2020. This was done to examine the impact of COVID-19 pandemic on liquidity and profitability of purposively selected two (2) listed banks at DSE. The statistical test of parameter estimates was conducted by Wilcoxon statistical test tool from SPSS-20 version where Liquidity position of the selected banks were analyzed based on comparison of cash position through the liquidity ratios of cash ratio and operating cash flow ratio in the pre-COVID-19 period of quarter 1 and 2 of 2019 financial statements and post-COVID-19 period of quarter 1 and 2 of 2020 and return of equity (ROE) was used as the measure of performance of the mentioned banks. The findings reveal that COVID-19 pandemic has significantly affected the liquidity and profitability position of two selected banks at DSE in Tanzania at 5% level o significance though the effect was not massive.
The Nexus Between Capital Structure and Bank’s Specific Factors a Case Of Listed Banks in Tanzania
(International Journal of Multidisciplinary Research and Growth Evaluation, 2022-07-17) Magoma, A
This study aims to examine the influence of bank-specific factors namely taxation, asset tangibility, profitability, and bank size on listed banks capital structure in Tanzania from 2016 to 2020. The study used an explanatory research design to determine the cause and effect relationship between the response variable and the four explanatory variables of Tanzanian listed banks. The study's population included all of the DSE's listed banks, with the researcher sampling seven of them. The test of multiple linear regression was carried out and findings revealed the capital structure of listed banks in Tanzania are affected by asset tangibility and tax as these two explanatory variables were significant at 5% level. However, the study reveals that profitability and bank size has no statistically significant impact on the capital structure of listed banks in Tanzania. This study is limited to seven listed banks at the Dar es Salaam Stock of Exchange (DSE) over a five-year period (2016 to 2020). The researcher makes several recommendations based on this premise. First, additional research should be conducted on other banks that are not listed at DSE. Second, other explanatory variables such as liquidity position, bank age, and sales growth potentials, to name a few, can be used. Third, the scope of the study can be expanded in terms of sampled units and time period covered. Lastly, listed banks should give consideration to tax and asset tangibility when in determining their optimal capital structure.
Climate Change Induced Extreme Flood Disaster in Bangladesh: Implications on People's Livelihoods in the Char Village and their Coping Mechanisms
(Progress in Disaster Science, 2020) Ryakitimbo, C.M
This study is an attempt to explore the impacts of floods on the livelihoods of people in Char Village, particularly on the income, occupation, and also explores their coping strategies. Data have been collected from three villages in Fulchari Upazila (sub-district). The study is predominantly qualitative. At the same time, quantitative data have also been used. As a result, a mixed approach has been followed to make this research meaningful, where respectively quantitative and qualitative data have been collected through a household survey, and focus group discussions (FGD), in-depth interviews, and ethnography observation. The results disclosed that floods make individuals more vulnerable, as such char land people face work loss, two-thirds of their earnings is decreased, which bounds their competences of preparedness, response, and recovery to posterior flood. In regard to this people deal with the situation by taking a sizable loans from various Organizations and loss of valuables assets. These outcomes would be of significant importance for the disaster policy-makers and civil society delegates.
Financial Literacy, Investment and Savings Decisions Among Government Institutions’ Workers in Mwanza, Tanzania
(African Journal of Applied Research, 2022-03-08) Magoma, A
Purpose: The study focused on examining how financial literacy influences the savings and investment decisions of government workers in Mwanza Tanzania. Design/methodology/approach: A cross-sectional design approach was adopted and specifically a multistage sampling technique was fully applied to select 271 government workers from different government institutions in Mwanza-Tanzania. Primary data was collected through the use of questionnaires and analysis of the sourced data was done through a logistic regression model which was binary in nature since this study had two dependent variables namely savings and investment. Findings: Findings of this study reveals that both financial attitude and financial knowledge were significant at a 5% level and had an impact on making sound investment and savings decisions among government workers. Research limitation/Implications: The study used only a selected sample of government employees in Mwanza. Further studies should focus on including other non-governmental employees and the scope should be broadened to have more robust results. Practical implications: From the study findings it is clear that most financially literate government workers stand a better chance of making prudent decisions when it comes to savings and investments which ultimately makes them better off in their financial and economic well being. Social Implications: Financial intermediaries and policymakers should devise a platform suited enough to equip government workers with the knowledge to make prudent savings and investment decisions. Originality / Value: The study revealed that attitude and knowledge are the determinants of savings and investment decisions of government employees.
Nexus Between Entrepreneurial Motivation and Entrepreneurial Intention
(African Journal of Applied Research, 2022-03-17) Magoma, A
Purpose: This study evaluates the link between entrepreneurial motivation and entrepreneurial intent of students from the College of Business Education in Tanzania. Design/Methodology/ Approach: Based on the research objectives and the hypothesis formulated the study opted for a cross-sectional research design. A sample of 55 Diploma students was purposively selected. The eligibility criteria of this selection were based on those students who were fortunate enough to be trained in an entrepreneurial mindset transformation course that was done for three months in collaboration with Small Industry Development Organization (SIDO). A questionnaire was administered to obtain data for the analysis whereby a multiple regression model was used and six hypotheses were tested to assess the empirical relationship among variables. Findings: The study revealed that the students’ attitude, perceived control behaviours, job security and innovativeness toward entrepreneurial related issues were significant at a 5% level on students' intentions to take part in entrepreneurial activities. Research Limitation/Implication: This study was restricted to a small selected sample of students who undertook the entrepreneurial mindset transformation training at the college of business education. Practical Implication: This particular study catalyzes colleges and universities to inculcate entrepreneurial mindset shift through training, funding of start-ups and exposure to practical business environment settings that will eventually shape and transform the entrepreneurial attitude of students in Higher Learning Institutions (HLIs) in Tanzania. Social Implications: Higher Learning Institutions should engage with financial institutions to build such platforms so that students are aware of the available resources and financial possibilities for them to explore if they ever decide to start a business. Originality/Value: This study evaluates the link between entrepreneurial motivation and entrepreneurial intent of students from the College of Business Education in Mwanza Tanzania.
Financial Performance of Listed Commercial Banks in Tanzania: A Camel Model Approach
(African Journal of Applied Research, 2022-03-16) Magoma, A
Purpose: The study focused on analysing the financial performance of seven listed commercial banks at the Dar es Salaam Stock of exchange (DSE) for five years from 2016 to 2020. CAMEL model was utilised to fully assess the financial strength of these listed banks. CAMEL is an acronym that stands for capital adequacy, asset quality, management efficiency, earning quality and liquidity Design/Methodology/Approach: Explanatory research design was applied fully to establish the cause and effect relationship that exists between the response variable (banks performance) and explanatory variables (capital adequacy, asset quality, management efficiency, earning quality and liquidity) of commercial banks listed at DSE in Tanzania. Secondary data were sourced from audited financial statements and annual reports. Pre regression analysis was done (multicollinearity test and Durbin-Watson test). Last but not least correlation and linear regression analysis were done. Findings: The findings reveal that commercial banks listed at the DSE in Tanzania are mostly affected by management efficiency and capital adequacy Research Limitations/Implications: This study focused on using CAMEL analysis on only seven listed commercial banks at DSE in Tanzania from 2016 up to 2020. Practical implications: The study demonstrated the use of CAMEL analysis in measuring the listed commercial banks' performance in Tanzania. Thus this model can be used as the benchmark in deciding to yield better performance results for the listed commercial banks in Tanzania. Originality/ Value: The study demonstrated the use of CAMEL analysis in measuring the listed commercial banks' performance in Tanzania
Towards Agricultural Modernization and Industrial Development: Examining the Position Of Small Holder Farmers in Tanzania
(Journal of Economics Education and Entrepreneurship, 2022-04) Mrutu, L.L
Tanzania is working towards agricultural modernization aiming and improving agricultural productivity. The aim has been to transform traditional agricultural practices with modern practices and help smallholder farmers improve their productivity. However, there has been mixed evidence on the success of such modernization efforts some showing success and others showing the failure. By using available literature, this paper aim at showing the position of smallholder farmers in agricultural modernization process. Findings shows that, agricultural modernization has left smallholder farmers under a marginalized position filled with land grabbing, problems on availability, accessibility, affordability and the quality of agricultural inputs together with the problem of market for agricultural products. As a deliberate effort to improve agriculture sector the government need to increase investment in agricultural inputs by facilitating the availability of industries which produce agricultural inputs like fertilizer. Also, the government should encourage farmers to join into cooperative unions or groups to help them have bargaining power when it comes to marketing their crops
The Influence of Students’ Perceptions on Business Mathematics Performance: A Case of the College of Business Education in Mwanza, Tanzania
(Rural Planning Journal, 2021) Magoma, A
This study focused on assessing the factors influencing Higher learning students’ perceptions on business mathematics performance focusing on the College of Business Education (CBE) Mwanza campus. The specific objectives were to examine the effect of gender on the way College students perceive Business mathematics and how these perceptions influence their performance and the second objective was to examine the relationship between six perception constructs and student’s performance in business Mathematics namely motivation, myths and beliefs, self confidence, family background and support, interest and teaching and learning materials used in business mathematics. Data were analyzed through correlation and regression analysis and the results revealed that all the six perception constructs had a positive and significant relationship with student’s performance in business mathematics. The study concludes that the six perceptions constructs had a positive and significant effect on student’s performance in business mathematics. The study recommends that both the management and the students at the CBE should work together in making sure that these perceptions are addressed fully for better performance of the institution and the students at large
The Influence of Perceived Service Quality on Customers ‘Satisfaction with CRDB Sim-Banking Services In Mwanza
(Business Education Journal, 2019) Magoma, A
This study was conducted at CRDB Nyanza branch in Mwanza with the aim of measuring the level of customers’ satisfaction with CRDB SimBanking services. CRDB Nyanza branch was chosen because it is one among the financial institution providing SimBanking services and is located in Mwanza City center. A SERVQUAL model on the five dimensions of tangibility, reliability, responsiveness, assurance and empathy was used. Convenience sampling technique was used to sample 100 CRDB customers who are using CRDB SimBanking services. A self-administered SERVQUAL Model based questionnaire comprising of 22 items. Results were analyzed using SPSS. Quantitative analytical techniques of Cronbach Alpha, correlation and regression analysis were fully applied. The findings revealed that the strongest predictor of customer satisfaction was reliability (R2= 50.2) followed by assurance (R2=28.2), tangibility (R2= 25.4), Responsiveness (R2=12.7) and empathy (R2= (9.5). The study recommends that CRDB as an institution should improve their services by focusing on empathy by improving its customer care to its clients.

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