Theses and Dessertations
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Item type: Item , THE ROLE OF TRAINING NEEDS ASSESSMENT IN DEVELOPING EFFECTIVE TRAINING PROGRAMS IN TANZANIAN LOCAL GOVERNMENT AUTHORITIES: A CASE OF KIGAMBONI MUNICIPAL COUNCIL(Tanzania Institute of Accountancy, 2025-11) John, MemmyABSTRACT This research assessed the role of training needs assessment in developing effective training programs within Local Government Authorities (LGAs) in Tanzania, with a case of Kigamboni Municipal Council. The study adopted Human Capital Theory that helps to assess the role of TNA on developing effective training programs, to identify challenges of TNA execution and suggest techniques to improve TNA process. A mixed research approach was adopted that included quantitative and qualitative methods. Data were collected from 341 respondents, including training manager, heads of department and other employees using documents review, interview and questionnaire. Data analysis was conducted through Statistical Package for Social Science (SPSS) and thematic analysis. The findings from the study revealed that TNA is very essential in strengthening the effectiveness of training programs, aligning training with organizations objectives and identifying the skill gap as well as improving the performance of employees. Nevertheless, there are some challenges that hinder the effectiveness of TNA process such as resources limitations, time limit, lack of stakeholder’s involvement, poor methodology of collecting data and employee’s resistance. The study revealed some techniques to improve the TNA process such as allocating adequate resources, adopting suitable data collection techniques and increasing stakeholders’ involvement. The study concluded that effective TNA is very essential for creating training programs that influences service delivery and workforce competence in LGAs. The study recommends for investing in capacity building for TNA, structures TNA practices and to consider TNA as primary condition for developing effective training programs. Furthermore, these findings provide a proper insight for LGA administrators, policymakers and human resource officers who aim to strengthen public service delivery and improve workforce competences.Item type: Item , STAKEHOLDERS’ RELATIONSHIPS AND PERFORMANCE OF ROAD CONSTRUCTION PROJECTS IN TANZANIA: A CASE OF TANROADS IN DAR ES SALAAM(Tanzania Institute of Accountancy, 2024-11) kiango,E.GeorgeABSTRACT This study examined the impact of project stakeholder relationships on the performance of construction projects in Tanzania, specifically focusing on TANROADS in the Dar es Salaam region. The specific objectives were to assess the effect of project stakeholders' communication on road construction project performance, to analyze the impact of stakeholders' trust, and to evaluate the role of stakeholders' commitment on project outcomes. The study was grounded in social exchange theory and employed a cross-sectional research design. The target population consisted of 286 individuals from selected departments at TANROADS in Dar es Salaam, with a sample size of 167 determined through simple random sampling. Primary data was gathered via questionnaires, while secondary data was collected through document reviews. Data analysis included descriptive statistics (mean and standard deviation), factor analysis (Kaiser-Meyer-Olkin Measure of Sampling Adequacy and Bartlett's Test of Sphericity), correlation analysis (Pearson correlations), and regression analysis, utilizing IBM SPSS software. Results for the first objective indicated that effective communication among project stakeholders has a significant and positive effect on road construction project performance, with a significance level of 0.000 (P < 0.05). Findings related to the second objective demonstrated that stakeholder trust also positively influences project performance, with a significance value of 0.001 (P < 0.05). For the third objective, it was found that stakeholder commitment significantly enhances project outcomes, with a significance value of 0.004 (P < 0.05). In conclusion, the study found that stakeholder communication, trust, and commitment all have a significant positive impact on the performance of road construction projects, with significance levels below 0.05 (P < 0.05). The study recommends that TANROADS in Dar es Salaam, policymakers, project professionals, and other stakeholders apply the insights, knowledge, and findings from this research to strengthen stakeholder relationships, thereby enhancing project performance in the public sector road construction domain.Item type: Item , 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.Item type: Item , 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.Item type: Item , 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.Item type: Item , PROJECT PLANNING PRACTICES ON THE QUALITY OF ROAD CONSTRUCTION IN TANZANIA: A CASE STUDY OF TANZANIA RURAL AND URBAN ROAD AGENCY (TARURA), TEMEKE MUNICIPAL COUNCIL(Tanzania Institute of Accountancy, 2025-11) Mtengule, M.P.ABSTRACT This study investigates how project planning practices influence the quality of road construction in Tanzania, focusing on the Tanzania Rural and Urban Roads Agency (TARURA) in Temeke Municipal Council. This study adopted a descriptive research design, using a mixed-methods approach under a pragmatic paradigm, data were collected from 55 respondents through questionnaires and interviews. Three roads Kipata, Nduguru, and Maandazi were purposively selected for their varying performance levels. Findings reveal that while TARURA generally meets basic construction standards, critical issues such as poor drainage and lack of pedestrian walkways persist, compromising safety and functionality. Most respondents agreed that employee training improves construction outcomes by enhancing technical skills and adherence to standards, though regional disparities in training access were noted. Similarly, the selection of qualified personnel was found to significantly influence road quality, with poor recruitment practices contributing to substandard work. The study concludes that effective planning particularly in training and manpower selection is key to improving road quality. It recommends enhancing drainage infrastructure, incorporating pedestrian walkways, conducting community consultations, implementing a national training policy, and enforcing transparent, merit-based recruitment. These measures are essential for achieving safer, more durable, and sustainable road infrastructure in Tanzania.Item type: Item , THE ROLE OF DIGITAL MARKETING IN CUSTOMERS RETENTION IN BEVERAGE INDUSTRY IN TANZANIA A CASE OF PEPSI AND COCACOLA TANZANIA(Tanzania Institute of Accountancy, 2025-11) HOBELA, B. N.ABSTRACT This study explores the role of digital marketing in fostering customer retention within Tanzania’s beverage industry, with a specific focus on Pepsi and Coca-Cola. The specific objectives include evaluating the effectiveness of the digital marketing strategies employed by Pepsi and Coca-Cola, analyzing customer loyalty and retention outcomes from these strategies, and examining consumer preferences and behaviors regarding digital marketing in the beverage sector. A descriptive research design was adopted, utilizing questionnaires, interviews, and documentary reviews to gather data from 150 respondents in Dar es Salaam. Both quantitative and qualitative methods were employed to provide an in-depth analysis of digital marketing's impact on customer retention. The findings revealed that interactive content, personalized advertising, and engaging social media campaigns are particularly effective in enhancing customer loyalty and retention. Respondents indicated a strong preference for digital content featuring promotions, discounts, and brand storytelling, highlighting the importance of visuals and personalization in driving engagement. Moreover, consumer feedback through digital channels, especially social media, played a pivotal role in shaping Pepsi and Coca-Cola’s marketing approaches. Digital promotions, such as online contests and giveaways, were identified as significant contributors to maintaining customer interest and loyalty. In conclusion, digital marketing has proven to be a valuable tool in strengthening customer loyalty and retention for Pepsi and Coca-Cola in Tanzania. Strategies involving interactive, personalized, and promotional digital content are critical for creating meaningful customer connections. The study recommends that these companies continue focusing on these approaches while expanding their presence on social media platforms to further enhance customer engagement. For future research, it is suggested on focusing on the contribution of various digital content types to sustained loyalty. Additionally, studies should delve into the impact of emerging digital trends, such as influencer marketing and mobile applications, on consumer behavior and retention strategies in Tanzania.Item type: Item , THE EFFECTS OF PROJECT MANAGEMENT PRACTICES ON THE PERFORMANCE OF ROAD CONSTRUCTION PROJECTS IN TANZANIA: A CASE OF DAR ES SALAAM BUS RAPID TRANSIT (BRT) ROAD EXPANSION(Tanzania Institute of Accountancy, 2025-11) EMMANUEL, A. A.ABSTRACT This study investigates how project management practices influence the performance of road construction projects in Tanzania, with a particular focus on the Dar es Salaam Bus Rapid Transit (BRT) road expansion. Road infrastructure development plays a critical role in Tanzania's economic growth; however, many projects face challenges such as delays, cost overruns, and compromised quality. The study employed a mixed-methods approach, combining quantitative data collected through structured questionnaires from 109 participants and qualitative insights obtained via semi-structured interviews with key informants, including project managers, engineers, and officials from TANROADS, DART, and construction firms. Purposive and stratified random sampling techniques ensured representation across relevant stakeholder groups. The findings revealed that comprehensive project planning, including the use of tools such as Gantt charts and Critical Path Method (CPM), significantly enhances project coordination, reduces uncertainties, and minimizes delays. Risk management practices, particularly proactive risk identification and mitigation, were found to prevent cost overruns and schedule slippages, contributing positively to project outcomes. Effective stakeholder engagement, encompassing consultation, feedback integration, and community involvement, improved project acceptance, quality, and sustainability. Moreover, strategic resource allocation, including the timely provision of financial, human, and material resources, was critical for maintaining project continuity and achieving project goals. Based on these findings, the study recommends that road construction projects in Tanzania should institutionalize comprehensive project planning tools, strengthen proactive risk management frameworks, enhance structured stakeholder engagement mechanisms, and ensure timely and adequate allocation of resources to improve overall project performance. These recommendations provide practical guidance for policymakers, project managers, and implementing agencies seeking to enhance the efficiency and effectiveness of large-scale road infrastructure projects in Tanzania.Item type: Item , THE EFFECT OF CUSTOMER CARE SERVICES ON SALES PERFORMANCE A CASE STUDY OF NBC BANK BRANCH IN TEMEKE MUNICIPAL, DAR ES SALAAM.(Tanzania Institute of Accountancy, 2025-11) MWIGUNE, N. J.ABSTRACT Customer care services have emerged as a strategic lever for enhancing organizational performance and competitive advantage within Tanzania’s evolving banking sector. This study examined the influence of three core dimensions of customer care employee responsiveness, service reliability, and complaint handling on key performance outcomes at NBC Bank’s Temeke Branch in Dar es Salaam. Specifically, the research focused on how these service quality factors affect sales performance, product uptake, and customer retention. A descriptive cross-sectional research design was employed, and data were collected through structured questionnaires from a sample of 80 respondents, including NBC customers and frontline staff. Data analysis was conducted using SPSS version 25, incorporating both descriptive and inferential statistics, including multiple regression analysis. The results of hypothesis testing revealed that all three customer care dimensions significantly influence organizational performance. Service reliability emerged as the strongest predictor (β = 0.46, p = 0.000), confirming that consistent service delivery, operational dependability, and trust-building mechanisms are critical for product adoption and customer confidence. Employee responsiveness (β = 0.41, p = 0.001) also showed a strong positive effect, indicating that prompt, professional, and proactive service interactions enhance customer engagement and sales conversion. Complaint handling (β = 0.39, p = 0.002) demonstrated a significant impact on customer retention, though its influence on up-selling was comparatively moderate, highlighting opportunities to reposition complaint resolution as a strategic growth function.These findings underscore the importance of integrated customer care strategies in driving organizational performance, customer loyalty, and revenue growth in Tanzania’s competitive banking environment. The study concludes that customer care excellence-anchored in responsiveness, reliability, and recovery should be embedded into NBC Bank’s operational and strategic frameworks to sustain long-term performance. Future research should explore the role of digital service channels, segment-specific service expectations, and longitudinal impacts of customer care on lifetime value to support continuous innovation and strategic advancement in the financial services industryItem type: Item , THE ROLE OF HUMAN CAPITAL MANAGEMENT INFORMATION SYSTEM ON PAYROLL PERFORMANCE OF PUBLIC ORGANIZATION IN TANZANIA. A CASE OF THE TANZANIA BUREAU OF STANDARDS (TBS)-DAR ES SALAAM(Tanzania Institute of Accountancy, 2024-11) Njigane, H. S.ABSTRACT This study assesses the role of the human capital management information system in the payroll performance of public organizations in Tanzania with specific reference to the Tanzania Bureau of Standards (TBS)- Dar es Salaam. The study used a sample size of 31 participants, including human resource officers, ICT officers, and heads of departments. Both qualitative and quantitative research approaches were used. Data was collected using a structured questionnaire and face-to-face interviews. Quantitative data was analyzed using Frequencies and percentages through IBM SPSS 27.0 and Microsoft Excel, while qualitative data was analyzed using content analysis procedures. The data was presented using charts, graphs, tables, histograms and pie charts. The study reveals that most respondents have a human capital management information system on the payroll in their offices. They know how to use the payroll human capital management information system. They used it in their daily routine concerning human resources in their institution. They had the skills or ability of staff to use HCMIS on payroll to a great extent. Most respondents agreed that Computers, Stable internet/network, Stable electricity and Security and backup software, Software and support components, and Uninterruptible Power Supply were the major essential ICT infrastructures that can implement HCMIS on payroll well. The study reveals that a majority had been affected by some challenges such as Inadequate budget, Inadequate Training programs, Inadequate updated ICT facilities, Unstable internet/network, Unreliable Security and backup, Ineffective policy, Poor Management support, Ineffective change management practices, and Outdated teaching curriculum in universities and colleges. The findings reveal that, in order to achieve a better influence of the records management system on service delivery, there is a need for the Government and The TBS management to have an adequate budget, stable internet/network, adequate Training programs, adequate updated ICT facilities, Reliable Security and backup, effective policy, Effective Management support, said effective change management practices and updates teaching curriculum in universities and colleges.Item type: Item , THE INFLUENCE OF SOCIAL MEDIA MARKETING ON ORGANIZATIONAL PERFORMANCE: A CASE STUDY OF AZAM TV MEDIA GROUP, TANZANIA(Tanzania Institute of Accountancy, 2025-11) ALLY, H. J.ABSTRACT Social media marketing has become a pivotal tool for enhancing organizational performance and audience engagement within Tanzania’s dynamic media landscape. This study aimed to examine the influence of social media marketing on the organizational performance of Azam TV Media Group, a leading broadcaster operating across East and Central Africa. Specifically, the research focused on five key dimensions: user engagement, social interactions, user experience, technical features, and social networking. A descriptive cross-sectional research design was adopted, and data were collected through structured questionnaires from a sample of 75 respondents, including Azam TV employees and active social media followers.Data analysis was conductedby using IBM SPSS Software V. 25, incorporating both descriptive and inferential statistics, including multiple regression analysis. The results of hypothesis testing revealed that all five social media marketing dimensions significantly influence organizational performance. Social networking emerged as the strongest predictor (β = 0.395, p = 0.000), confirming that consistent digital branding, influencer partnerships, and CSR messaging enhance audience trust and emotional connection. User engagement (β = 0.384, p = 0.001) and user experience (β = 0.375, p = 0.003) also showed strong positive effects, indicating that interactive content and seamless platform design contribute to viewer loyalty and repeat engagement. Social interactions (β = 0.362, p = 0.002) and technical features (β = 0.346, p = 0.005) were likewise significant, reflecting the importance of two-way communication and platform reliability in driving service responsiveness and operational efficiency. These findings underscore the strategic importance of social media marketing in enhancing organizational performance, brand equity, and audience retention in Tanzania’s competitive media sector. The study concludes that integrated digital strategies centered on participation, transparency, usability, and storytelling are essential for sustaining Azam TV’s growth and influence. Future research should explore emerging digital technologies, cross-platform engagement dynamics, and the cultural factors shaping media consumption to support continued innovation and strategic advancement in the broadcasting industryItem type: Item , AN ASSESSMENT OF THE SMALL AND MEDIUM ENTERPRISES COMPLIANCE ON THE USE OF ELECTRONIC FISCAL DEVICES IN TANZANIA A CASE OF DAR ES SALAAM CITY(Tanzania Institute of Accountancy, 2025-12) Mumba, F.R.ABSTRACT Compliance towards the use of electronic fiscal devices (EFDs) among small and medium enterprises (SMEs) has been a challenge towards response by the enteprises since the enactment of the decision by the government to this day. At first the concerns seemed to be influenced by policy issues such as charges imposed to the machines and the quality of the machines prior to the outputs generated that the government issued reforms in favour of the needs and wants of the enterprises but still complance has been a problem to this day. The study assessed small and medium enterprises (SMEs) compliance on the use of electronic fiscal devices (EFDs) in Tanzania. The central objective of this research is to evaluate the factors affecting SMEs’ adherence to EFDs use for revenue collection in Tanzania. Three specific objectives guided the investigation: first, to analyze the influence of taxpayers’ perceptions on compliance with EFD usage in revenue collection; second, to determine the impact of awareness levels on compliance with EFD usage; and third, to ascertain the effect of monitoring strategies on compliance with EFD usage. The study was informed by the Technology Acceptance Model (TAM) and Forced Compliance Theory, providing theoretical frameworks for the variables under consideration. Employing an explanatory research design, the study utilized causal relationship testing to generate knowledge. Primary data were collected from owners and employees of SMEs, serving as respondents within a purposively selected sample of 100 participants. Data analysis involved descriptive and inferential statistics using SPSS version 23, facilitating the generation of statistical tests, including multiple regression analysis, to define the relationships between study variables. The findings indicate that all three predictor variables taxpayers' perceptions, awareness levels, and monitoring strategies exhibited a statistically significant positive influence on SMEs' compliance, as the dependent variable, with p < 0.05. This suggests that SMEs’ adherence to EFD usage is substantially influenced by taxpayers’ perceptions, their level of awareness, and the monitoring strategies employed.Item type: Item , INVESTIGATING THE DETERMINANTS OF THE FINANCIAL SUSTAINABILITY OF NON-GOVERNMENTAL HEALTH ORGANIZATIONS IN TANZANIA A CASE OF DARE ORGANIZATION(Tanzania Institute of Accountancy, 2025-12) Kabyazi, E.EABSTRACT This study investigated the determinants of financial sustainability among non- governmental health organizations (NGHOs) in Dar es Salaam, Tanzania, guided by the Resource-Based View (RBV). A descriptive cross-sectional quantitative design was employed, with structured questionnaires distributed to 243 targeted respondents, of which 209 were successfully returned, representing a strong response rate of 86%. Data were analyzed using descriptive statistics, correlation, and multiple regression. The findings revealed that both internal capacities such as staff competence and internal control sand external conditions such as government policies, donor support, and macroeconomic factors significantly influenced financial sustainability. Strategic approaches, particularly partnerships and income diversification, were most effective in enhancing resilience, while critical challenges included weak internal revenue generation, high operational costs, and declining donor support. Regression analysis confirmed that the studied factors were statistically significant predictors of financial sustainability, jointly explaining about 22% of the variance (R² = 0.223). Among the sustainability dimensions, financial management capacity (M ≈ 4.07) and budgeting and planning (M ≈ 4.15) were strongest, while revenue diversification (M ≈ 3.89) remained weakest. The study concludes that financial sustainability of NGHOs depends on a balanced mix of internal capacity, external support, and proactive strategies. It contributes to knowledge by extending RBV into the Tanzanian NGO sector and recommends strengthening income diversification, capacity building, and strategic partnerships, alongside enabling policies to reinforce long-term sustainability.Item type: Item , FACTORS AFFECTING EFFECTIVE PROJECT IMPLEMENTATION IN CONSTRUCTION SECTORS IN TANZANIA: A CASE OF TANROADS IN DAR ES SALAAM CITY(Tanzania Institute of Accountancy, 2025-12) Macha, H.JABSTRACT Public construction projects in Tanzania, particularly those managed by the Tanzania National Roads Agency (TANROAD), have been plagued by persistent inefficiencies, resulting in frequent cost overruns, project delays, and compromised quality. This study explores the key factors that affect the successful implementation of construction projects, with a particular focus on TANROAD projects in Dar es Salaam. It investigates the role of three essential project management practices: project planning, project design, and monitoring & evaluation (M&E). The study adopts a comprehensive theoretical framework, integrating Project Management Theory, Stakeholder Theory, and the Resource-Based View (RBV). An explanatory research design was used, with primary data collected through structured questionnaires from 73 purposively selected TANROAD staff involved in project management. The data were analyzed using SPSS Version 23, utilizing both descriptive statistics and multiple regression analysis to test the relationships between the identified factors and project implementation outcomes. The reliability of the measurement scales was confirmed, with all constructs yielding Cronbach's Alpha values above 0.70. The findings reveal that all three factors planning, design, and M&E have a statistically significant positive impact on the effectiveness of project implementation. Among the planning practices, the establishment of clear and attainable project goals (β = 0.355, p < 0.01) was found to be the most influential. In terms of design, the level of detail and completeness in project designs (β = 0.367, p < 0.01) was identified as the most critical factor. For M&E, the effective use of resources with strong accountability measures (β = 0.362, p < 0.01) emerged as the most significant contributor to project success. Together, these three factors explained approximately 50.1% of the variance in project implementation effectiveness (R² = 0.501). The study concludes that weaknesses in project planning, design, and monitoring and evaluation continue to undermine Tanzania’s public construction projects. It recommends strengthening institutional capacity through improved planning, participatory design, and technology-enabled, accountability-focused M&E systems. These reforms are crucial for ensuring efficient resource use, value for money, and advancing Tanzania’s Development Vision 2025 and SDGs 9, 11, and 16.Item type: Item , FACTORS AFFECTING THE PRODUCTION EFFICIENCY OF SUNFLOWER OIL IN LARGE PROCESSING INDUSTRIES: A CASE OF SELECTED INDUSTRIES IN SINGIDA REGION-TANZANIA(Tanzania Institute of Accountancy, 2025-12) Jumanne, AABSTRACT Sunflower oil is one of the most key edible oils in Tanzania, and the Singida Region serves as a leading hub for its production due to favorable climatic conditions and widespread cultivation of sunflower. Despite its potential, the sunflower oil sector continues to face production inefficiencies that limit output and competitiveness. This study examined the factors affecting sunflower oil production efficiency in large processing industries within the Singida Region of Tanzania. Specifically, it investigated the influence of technological, financial, and environmental factors on production efficiency of sunflower oil. The study targeted a sample size of 186 respondents. Out of these, 164 participants including production, finance, marketing, and quality control managers completed the questionnaires for quantitative analysis, while 14 respondents provided in-depth insights through semi-structured interviews. The quantitative data were analysed using descriptive statistics, Pearson correlation, and multiple linear regression technique whereas qualitative data were subjected to thematic content analysis. The multiple linear regression analysis confirmed that technological factors had the strongest effect on production efficiency (p = 0.000 < 0.05) implying that the effective utilization of modern technology as well as minimizing technological challenges such as machinery breakdowns and operator skill gaps, substantially improve efficiency. Financial factors also had a significant effect (p = 0.000 < 0.05), implying that access to adequate financial resources, proper planning, and cost management enable industries to maintain equipment, procure quality inputs, and manage operational expenses effectively. Similarly, environmental factors were significant (p = 0.000 < 0.05), implying that favorable climatic conditions, proper waste management, and compliance with environmental regulations enhance production efficiency while promoting sustainable practices. The study conclusively demonstrates that sunflower oil production efficiency depends on a balanced integration of technological, financial, and environmental improvements. Strengthening the adoption of modern processing technologies, ensuring reliable financial support systems, and enforcing sound environmental practices are essential steps toward achieving sustained efficiency gains. Together, these interventions provide a clear pathway for advancing productivity and promoting long-term sustainability within the sunflower oil industry.Item type: Item , THE INFLUENCE OF MANAGEMENT INFORMATION SYSTEMS ON ROAD PROJECT SUCCESS: A CASE STUDY OF DART BUS RAPID TRANSIT PROJECT IN DAR ES SALAAM(Tanzania Institute of Accountancy, 2024-11) Lutema, Balele L.ABSTRACT The success of road infrastructure projects is crucial for economic growth and urban development, yet many such projects in developing countries face significant challenges, including delays, budget overruns, and poor quality. This study focuses on the Bus Rapid Transit (BRT) project managed by the Dar Rapid Transit Agency (DART) in Dar es Salaam, Tanzania, which aims to improve urban mobility and infrastructure. Despite the substantial progress, including 98.86% completion of phase 2 infrastructure, delays in procurement and installation of critical systems have hindered project success. The study investigates the influence of Management Information Systems (MIS) on the success of the DART BRT project in Dar es Salaam, specifically evaluating the perceived usefulness, perceived ease of use, and actual use of MIS. The study used a structured closed-ended survey questionnaire distributed to 95 DART employees, employing stratified random sampling. Data were analyzed using descriptive statistics, Pearson correlation, and multiple linear regression techniques using SPSS IBM version 26 statistical software tool. Results show that while perceived usefulness positively affects road project success factors, this effect is not statistically significant. Conversely, perceived ease of use emerges as a vital predictor with a significant positive effect, indicating that user-friendly systems are more likely to be adopted and effectively utilized. The actual use of MIS is also found to be a significant determinant of road project success factors, supporting the Technology Acceptance Model's framework. The study emphasizes that ease of use and actual application of MIS play more significant roles in driving project success than perceived usefulness alone. These findings offer perspectives for optimizing MIS implementation in road project management, contributing to broader national development goals, and providing practical recommendations for future infrastructure projects. The research highlights the importance of focusing on system usability and encouraging actual utilization to enhance project performance and stakeholders’ satisfaction in the circumstance of developing countries' infrastructure development. Future studies could explore the long-term impact of MIS on road project sustainability, focusing on how continuous use of MIS contributes to ongoing project performance beyond completion.Item type: Item , DETERMINANTS OF CUSTOMER SATISFACTION IN E-SHOPPING OF ELECTRONIC ACCESSORIES IN TANZANIA. A CASE STUDY DAR ES SALAAM REGION(Tanzania Institute of Accountancy, 2023-11) CHIWANGO, JABSTRACT This dissertation investigated the determinants of customer satisfaction in e-shopping for electronic accessories in Tanzania, aiming to provide valuable insights for e-commerce businesses and policymakers. The study adopted a quantitative approach. The quantitative approach involves a structured questionnaire distributed among a sample of 384 e-shoppers who recently purchased electronic accessories online. Out of the questionnaires distributed, 318 were properly answered while 66 were not answered. The research findings revealed that several critical factors influenced customer satisfaction in the e-commerce landscape of Tanzania. These factors were product based, service and technological based. Product based factors were durability, cost, brand and reputation. While service factors were delivery services, online customer care and others. Finally, technological factors were information and communication, technological preference and technological production. The study revealed that increase in technology factors would lead to negative customer satisfaction on e- shopping. The implications of these findings underscore the importance of enhancing website usability, ensuring product quality, optimizing delivery speed, improving customer service, offering competitive pricing, and reinforcing trust and security in online transactions. By implementing these recommendations, e-commerce businesses in Tanzania can foster higher levels of customer satisfaction, leading to enhanced customer loyalty and overall success in the competitive digital marketplace. This study contributes to the existing literature on customer satisfaction in the context of e-shopping for electronic accessories in Tanzania and provides practical insights for businesses seeking to improve their e-commerce strategies. Furthermore, the research highlights the significance of a customer-centric approach and the role of technology and service quality in shaping the e-shopping experience in emerging markets like Tanzania. Future researchers can build upon these findings to explore additional factors that may influence customer satisfaction and investigate the dynamic nature of the e-commerce landscape over time.Item type: Item , RESEARCH DISSERTATION ON DETERMINANTS OF NON-PERFORMING LOANS IN SAVINGS AND CREDIT COOPERATIVE SOCIETIES (SACCOS) IN DAR ES SALAAM REGION.(Tanzania Institute of Accountancy, 2023-11) RASHID, RABSTRACT The semi-formal financial sector plays a crucial role in providing credit facilities to small and medium enterprises (SMEs) in Tanzania. However, this sector has faced challenges related to Non-Performing Loans (NPLs), which can impede economic growth and development. This study aims to investigate the determinants of NPLs in registered Savings and Credit Cooperative Societies (SACCOS) in Dar es Salaam Region, Tanzania. The main objective of this study is to examine the factors influencing Non-Performing Loans in SACCOS, with a focus on borrowers' characteristics, business characteristics, and financial institutions' characteristics. A mixed-methods approach, combining qualitative and quantitative research methods, was employed. Qualitative data were collected through interviews, while quantitative data were collected using questionnaires. A total of 100 respondents, including loan officers and SACCOS members, participated in the study. Data analysis for this study involved a mixed-methods approach, combining both qualitative and quantitative techniques. For qualitative data analysis, information obtained through interviews was transcribed, reviewed, and coded to identify recurring themes related to Non-Performing Loans (NPLs) in Savings and Credit Cooperative Societies (SACCOS). The thematic analysis technique was applied, allowing for the recognition of key subjects and patterns in the data. In contrast, for quantitative data analysis, the Statistical Package for Social Sciences (SPSS) software was utilized. Descriptive statistics, including frequency, percentage, and mean and SD, were employed to summarize the data, particularly Inferential statistics, such as the chi square test, were used to examine the determinants of Non-Performing Loans in SACCOS. The sample demonstrated a balanced gender distribution, with 55% of respondents being female and 45% being male. Regarding age, the respondents had a mean age of 29.5 years, with a standard deviation (SD) of 5.9 years. In terms of business capital, 72% reported having a capital in the range of 1,000,000 to 5,000,000 Million, while 15% had a capital in the range of 6,000,000 to 10,000,000 Million. The remaining 13% reported a capital exceeding 10,000,000 Million. Regarding the period of business engagement, 69% had been in business for 1-5 years, 22% for 6-10 years, and 9% for more than 10 years. Concerning interest rates, 56% reported dealing with financial institutions offering an interest rate of 5%, while 32% indicated interest rates falling within the range of 5-10%. Regarding the financial payback period, 63% had a payback period of 1-5 months, 26% had a payback period of 6-10 months, and 11% reported a payback period of 11-24 months. n relation to non-performing loans, 74% reported a non-performing loan rate of 5%, while 26% had a non-performing loan rate falling within the range of 5-10%The study revealed that several factors influence Non-Performing Loans in SACCOS. Borrowers' characteristics, such as age, education level, and employment status, were found to impact loan repayment. Business characteristics, including business size and collateral offered, also played a significant role. Financial institutions' characteristics, such as lending policies and loan approval processes, were identified as key determinants of NPLs. The findings suggest that addressing NPLs in SACCOS requires a multifaceted approach. Financial institutions should consider borrowers' characteristics, improve risk assessment, and streamline lending policies. Additionally, borrowers should receive financial literacy training to enhance their capacity for loan repayment. The study recommends that regulatory authorities and SACCOS management collaborate to develop strategies to mitigate NPLs in the sector. Keywords: Non-Performing Loans, SACCOS, financial institutions, borrowers' characteristics, business characteristics, Tanzania.