Theses and Dessertations
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Item type: Item , IMPACT OF MACROECONOMIC VARIABLES ON FOREIGN DIRECT INVESTMENT IN TANZANIA'S AGRICULTURAL SECTOR(Tanzania Institute of Accountancy, 2025-11) MOHAMMED, Haruna A.ABSTRACT Foreign direct investment (FDI) coming into a country is affected by the overall economic climate and is closely tied to actual economic activity. However, Tanzania's farming industry has traditionally struggled to attract enough FDI, even though it has great potential for growth. This is partly due to unstable economic conditions and a lack of trust from investors. This study investigated how key economic indicators, such as economic growth, borrowing costs, currency values and price increases, influence FDI flowing into Tanzania's farming sector. The study used a numerical research method with an approach designed to explain the relationships between these factors. Existing data covering 33 years (1990–2023) were gathered from various official sources, including the National Bureau of Statistics, the World Bank, the OECD, and the IMF. Basic statistical measures were used to summarize the data. Tests to check if the data was stationary over time (Augmented Dickey-Fuller and Phillips-Perron tests) were also performed. An analysis of how the variables move together over time (Johansen co-integration test) showed that there was a long-term connection between the economic indicators and FDI inflows. Following this, a specific statistical model (Error Correction Model or ECM) was used to determine both the long-term and short-term impacts of these indicators. The results indicated that economic growth, borrowing costs, and currency values were important factors in determining FDI levels. Price increases, on the other hand, had little to no significant impact. Economic growth proved to be the most important driver, suggesting that consistent economic expansion improves market size, infrastructure development, and investor confidence. Higher borrowing costs surprisingly had a positive effect on FDI, suggesting that investors are prepared to pay more for financing if they anticipate good returns. In contrast, a weaker currency discouraged FDI by increasing the costs of doing business and creating currency risks. The study concludes that fundamental economic factors, especially economic growth, access to financing, and stable currency values, are crucial in attracting FDI into Tanzania’s farming sector. It is recommended that government officials concentrate on maintaining a stable economy, encouraging economic growth, and putting in place financial policies that are appealing to investors in order to attract and maintain higher levels of FDI. The findings offer valuable information for government officials, investors, and researchers who are looking to increase FDI and improve agricultural development in developing countriesItem type: Item , FACTORS AFFECTING EFFECTIVENESS OF INFORMATION SYSTEMS ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT AUTHORITIES IN TANZANIA: A CASE STUDY OF TEMEKE MUNICIPAL COUNCIL(Tanzania Institute of Accountancy, 2024-11) NASSOR,Nassor Y.ABSTRACT This quantitative study aimed to assess the factors influencing the effectiveness of information systems on the financial performance of local government authorities in Tanzania, specifically focusing on Temeke Municipal Council. To achieve this, the research outlined three specific objectives: (1) to assess the user-friendliness of information systems in enhancing financial performance, (2) to evaluate the reliability of information systems and its effect on financial outcomes, and (3) to examine the design of information systems and its impact on financial performance. Employing a descriptive research design with a quantitative approach, the study involved 133 respondents, yielding 116 completed questionnaires that were analyzed using SPSS version 27.0. Data collection was conducted through questionnaires and documentary reviews, with quantitative analysis utilizing descriptive statistics and Pearson correlation analysis. The findings indicated a strong positive correlation between user-friendliness and financial performance, as evidenced by a Pearson correlation coefficient of (r = 0.735, p < 0.001). Additionally, a significant positive correlation was found between the reliability of information systems and financial performance (r = 0.705, p < 0.001). Furthermore, system design and specifications were also positively correlated with financial performance (r = 0.724, p < 0.001). The study concluded that user-friendliness, reliability, and system design were critical determinants of financial performance in local government authorities. Based on these findings, the study recommended prioritizing the development of user-friendly and reliable information systems, as well as enhancing system design through stakeholder engagement. Moreover, it suggested that further research should investigate the effectiveness of training programs aimed at improving staff proficiency in utilizing information systems. This research contributed valuable insights into optimizing information systems for better financial performance within local government contexts in Tanzania.Item type: Item , THE EFFECTS OF COMPUTERIZED ACCOUNTING SYSTEM ON THE ORGANISATION PERFORMANCE: A CASE OF NATIONAL SERVICE TANZANIA(Tanzania Institute of Accountancy, 2024-11) Daffi, Michael.ABSTRACT This research aims to investigate the impact of computerized accounting system on financial performance, focusing on the National Service Headquarters (JKT) in Tanzania. The study area, chosen due to its strategic importance within Tanzania's public sector landscape, was provide insights into the adoption and utilization of computerized accounting system within a prominent institution responsible for national defense and security. The research design employs a cross-sectional approach, allowing for the examination of contemporary phenomena within the real-life context of JKT. The study was utilized both quantitative and qualitative methods to collect primary data from 150 individuals which was results to sample size 109 respondents working across various departments and units within the organization. Sampling techniques such as random sampling and stratified sampling was be employed to ensure a representative sample, while data collection methods including surveys, interviews, and observations was being utilized to gather information on employees' perceptions and attitudes towards computerized accounting system and financial performance. The analysis of collected data was involving descriptive and inferential statistics, thematic analysis, and content analysis to uncover patterns, relationships, and insights relevant to the research objectives. The theoretical framework underpinning this study draws upon concepts from organizational theory, accounting theory, and information technology literature to provide a comprehensive understanding of the relationship between computerized accounting system and financial performance. Key theoretical constructs include the resource-based view (RBV), which posits that organizational resources, including computerized accounting system, can contribute to sustained competitive advantage and superior financial performance. Empirical literature review reveals gaps in existing research, particularly in the context of public sector organizations in Tanzania, highlighting the need for further investigation into the impact of computerized accounting system on organizational performance and the mechanisms driving this relationship. The study's findings have implications for organizational management, policy-making, and academic research in the field of accounting and finance. The identification of factors influencing the adoption and utilization of computerized accounting system, as well as their impact on financial performance, can inform strategic decision-making and resource allocation within JKT and similar institutions. Additionally, the research findings were contributing to theoretical advancements in accounting and organizational theory by expanding knowledge of the relationships between computerized accounting system, organizational resources, and financial outcomes.Item type: Item , THE EFFECTS OF INTERNAL AUDIT UNIT CHARACTERISTICS ON MANAGEMENT OF PUBLIC FUND IN LOCAL GOVERNMENT AUTHORITIES IN TANZANIA: A CASE STUDY OF MKINGA DISTRICT COUNCIL(Tanzania Institute of Accountancy, 2024-11) Dole, Kitapa.ABSTRACT The study aims to assess the effects of internal audit Unit characteristics on management of public funds in Local government authorities in Tanzania. Specific objectives were; to examine the effects of internal audit unit independence on management of public fund, to examine the effects of competences of internal audit unit on management of public funds and to determine the effects of management support to internal audit unit on management of public funds in LGAs. Descriptive research was conducted as it allows application of all possible data collection techniques. Both qualitative and quantitative data analysis approaches are used for the purpose of arriving at a more holistic understanding of the problem. Data for the study were collected by employing both qualitative and quantitative methods incorporating questionnaires and interviews so as to gather comprehensive insights from key respondents, in which a total of 37 out of 62 respondents participated in the study. Qualitative data from the interviews were analyzed by content analysis and quantitative data were subjected to descriptive analysis through Statistical Package for Social Sciences (SPSS). Methods such as multiple regression analysis and correlation analysis were used so as to draw meaningful conclusions from quantitative data. The study findings revealed a positive relationship between the IAU’s independence, competence and management support as the IAU has ability to identify risks and ensure transparent practices, ability to identify and address issues proactively, access to information and resources to perform comprehensive audits. Furthermore the study proclaims strong management support as a critical factor in enabling the IAU to perform its duties effectively, as it provides the necessary resources, authority, and access to information for conducting comprehensive audit.Item type: Item , FACTORS INFLUENCING FINANCIAL RECORD-KEEPING PRACTICES AMONG MEDIUM ENTERPRISES IN TANZANIA: A CASE OF KARIAKOO MARKET(Tanzania Institute of Accountancy, 2025-11) RAJABU, M.ABSTRACT This study aimed to assess the factors influencing financial record-keeping practice among medium enterprises (MEs), using Kariakoo Market in Dar es Salaam, Tanzania. The study adopted a quantitative research approach, relying on structured questionnaires with closed-ended questions measured on a 5-point Likert scale. The target population consisted of 103 respondents, using Yamane’s formula, a sample size of 81 respondents was drawn through simple random sampling to ensure unbiased representation. Data were collected through primary sources using questionnaires and supplemented with secondary data through document reviews. The analysis was conducted using SPSS, starting with descriptive statistics, followed by multiple linear regression analysis to determine the influence of the selected factors on financial record-keeping. The findings revealed that all three variables financial literacy, business size and regulatory compliance significantly influence financial record-keeping practices. The study concludes that effective financial record-keeping among MEs dependent on external enforcement mechanisms. It recommends integrated efforts by government agencies, training institutions and financial service providers to promote financial literacy, facilitate regulatory adherence and support technological access.Item type: Item , ASSESSMENTS OF SMALL AND MEDIUM TAXPAYER’S PERCEPTION ON ADOPTION OF ELECTRONIC FISCAL DEVICES: A CASE OF ILALA TAX REGION(Tanzania Institute of Accountancy, 2025-11) SHIJA, K.ABSTRACT This study explores the perceptions of small and medium taxpayers (SMTs) regarding the adoption of Electronic Fiscal Devices (EFDs) in the Ilala Tax Region, aimed to understand how these perceptions impact compliance and efficiency in tax collection. The study examined the benefits and challenges allied with EFD adoption, emphasizing the factors that influence usage among taxpayers. EFDs are essential tools that facilitate accurate record-keeping and reporting, contributing to the overall effectiveness of tax administration. However, many SMTs in the Ilala Tax Region experience confusion and uncertainty about EFD implementation, which hinders their ability to comply with tax regulations effectively. This research identified the strengths and weaknesses in taxpayer understanding of EFDs and their functionality. Data for this study was collected using structured questionnaires distributed to a sample of 100 SMTs, selected using Yamane’s formula for optimal sampling size. Moreover, data collected were analyzed using descriptive statistics, chi-square tests, and binary logistic regression to explore awareness, perceived usefulness, ease of use, durability, benefits, risks, and demographic influences on adoption. Findings revealed that perceived usefulness, ease of use, and durability positively influenced adoption, while perceived risk negatively affected taxpayers’ behavioral intentions, and demographic characteristics such as age, gender, business type, and experience shaped awareness and adoption patterns. The study concluded that EFD adoption is determined by both technological perceptions and individual characteristics, emphasizing the importance of promoting usability, reliability, and security. Recommendations included enhancing user training, providing continuous technical support, raising awareness campaigns, and designing durable devices to increase adoption rates, ultimately improving compliance and business record accuracy.Item type: Item , ASSESSING SOCIO - ECONOMIC FACTORS INFLUENCING ADOPTION AND USE INTENSITY OF E-PAYMENT SYSTEM IN TANZANIA: THE CASE STUDY OF ILALA CITY COUNCIL(Tanzania Institute of Accountancy, 2024-11) NYANGILI, G. N.ABSTRACT This research thus sought to assess socio-economic factors influencing e-payment system adoption and usage intensity at the Ilala City Council in Tanzania. The study examined the adoption and usage intensity of e-payment systems based on the respondents' education level, income, and employment status. The study used a descriptive research design based on the Technology Acceptance Model (TAM). The sample size involved 200 agents involved in systems like Swift, digital wallets, EFT, debit and credit cards, TISS, and mobile phone money. Data analysis was done using STATA software version 17 and Microsoft Excel. The study findings established a high significance level between the respondents' education level, income level, and employment status and the intensity with which e-payment systems were adopted and used. This implies that the frequency of E-payment usage was influenced by factors such as education level, income, and mode of income as sample persons who had attended more education, had a higher income, and were employed had a high-frequency usage of e-payment systems. The study finally concluded that more extensive awareness-raising initiatives should be initiated to enhance the willingness of those with lower incomes and levels of education to engage in digital activities. In this regard, the study suggested preventive measures such as sensitization programs, seminars, web tirades, and organizing people to embrace e-payment solutions to enhance financial inclusion.Item type: Item , EFFECTIVENESS OF RISK MANAGEMENT PRACTICES ON PERFOMANCE OF GOVERNMENT PROJECTS IN TANZANIA: A CASE STUDY OF STANDARD GAUGE RAILWAYS(Tanzania Institute of Accountancy, 2024-11) DENGE, T.A.ABSTRACT This study assessed the effectiveness of risk management practices on the performance of government projects in Tanzania, focusing on the Standard Gauge Railway (SGR) Lot One and Two. The specific objectives of the study included assessing the effects of risk identification practices on the performance of the SGR project in Tanzania; determining the effects of risk mitigation practices on the performance of the SGR; and assessing the effects of risk monitoring and evaluation practices on SGR performance in Tanzania. The study was guided by Systems Theory and Contingency Theory and employed a case study design incorporating both qualitative and quantitative approaches. A sample size of 77 was estimated using the formula adapted from Yamene (1967). Data were collected through questionnaires, interviews, and documentary reviews. The study processed the data using SPSS version 27.0, conducting descriptive statistical analyses, Chi-square tests, and ANOVA for quantitative data, while qualitative data were analyzed using content analysis. The findings revealed that effective risk management practices significantly enhanced project performance, contributing to improved quality, cost savings, and timely completion. The study concluded that effective risk management is crucial for successful project implementation. Recommendations for the Tanzania Railways Corporation (TRC) included investing in continuous training, developing a comprehensive risk management framework, and establishing regular monitoring and evaluation practices. Additionally, the study highlighted the importance of strengthening communication channels among stakeholders and engaging external experts for high-risk projects. Future studies could focus on expanding the understanding of risk management practices across other large-scale infrastructure projects in Tanzania and the wider East African region.Item type: Item , ASSESSMENT OF INTERNAL AUDIT FUNCTIONS ON IMPROVEMENT OF FINANCIAL PERFORMANCE A CASE OF PUBLIC INSTITUTIONS IN TANZANIA(Tanzania Institute of Accountancy, 2024-11) Kassim, A.ABSTRACT This research report aimed to assess the functions of internal audit on the improvement of the financial performance of Public Institutions in Tanzania. The study employed an exploratory single case study design to assess internal audit functions on the improvement of the financial performance of Public Institutions in Tanzania and used a mixed research approach because the researcher is a novice in the research profession. The sample consisted of 80 respondents, including top management, internal auditors, accounts department personnel, managers, human resources staff, and other employees in the public institutions in Tanzania. Furthermore, a purposive sampling technique was used to select key respondents as the internal audit directly relates to their areas of responsibility. The study used techniques like questionnaires, interviews and documentary analysis to enable the collection of sufficient and correct information regarding the elements influencing the efficiency of the internal audit functions at public institutions in Tanzania. The findings indicate that 60 (or 85.7%) of respondents consider the effectiveness of the internal audit function within the selected public institutions. These results reveal that a substantial number of the respondents agreed with the identified factors that are believed to enhance the internal audit function's effectiveness. Furthermore, the findings revealed that 55 (or 80.3%) of the respondents agreed that the internal audit unit's audit competence and quality contribute to the effectiveness of the internal audit function in the selected public institutions. Finally, the study assess top management support that influences the effectiveness of the Internal audit in selected public institutions. The findings indicate that 62 (or 87.9%) of the respondents agreed that top management supports the internal auditor's practices and value of internal audit for the effectiveness of the internal audit function. The study concluded that, internal auditing plays an indispensable role in promoting institutional accountability, ensuring effective financial management, and upholding organizational integrity within public institutions. However, several critical areas necessitate further exploration and improvement. The study recommends that to improve the effectiveness of the internal audit function in the public sector of selected public institutions, auditors in public sector institutions should have independence within the internal audit function, allowing them to report all critical findings without interference from management. Secondly, governments should promptly upgrade their systems to encourage internal audit staff to use computer-based auditing techniques.Item type: Item , THE EFFECT OF BUDGETING PROCESS ON THE FINANCIAL PERFORMANCE OF BANKING INSTITUTIONS IN TANZANIA(Tanzania Institute of Accountancy, 2024-11) Mutta, E.ABSTRACT This study focused on the effect of budgeting process on the financial performance of the banking institutions in Tanzania. This study was conducted at CRDB bank plc, because is one of the leading banks in Tanzania with great success in terms of financial performance. The study provides the effect of budgetary participation, budget feedback and budgetary control on the financial performance of the banking institutions. The study employed quantitative approach and random sampling to select 97 staff from CRDB bank. Data were collected by using structured questionnaire in relation to budgetary participation, budget feedback, budgetary control and financial performance. The study used descriptive and multiple regression analysis to analyze data, this was aided by Statistical Package for Social Science (SPSS). The study's results indicate that all three aspects of the budgeting process positively influence the financial performance of banking institutions in Tanzania. Specifically, budgetary participation was found to enhance financial performance by fostering employee commitment and improving resource allocation. Additionally, budget feedback significantly impacted financial performance by enabling informed decision-making and enhancing financial transparency. Furthermore, effective budgetary control was shown to optimize resource allocation and manage operational costs, leading to increased profitability. The study concluded that budgetary participation, budget feedback, and budgetary control significantly enhance the financial performance of banking institutions in Tanzania.Item type: Item , THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM ON SMALL AND MEDIUM ENTERPRISEs PERFORMANCE IN DAR ES SALAAM, TANZANIA(Tanzania Institute of Accountancy, 2024-11) RUGAITIKA, L.R.ABSTRACT This study examines the adoption and impact of Accounting Information Systems (AIS) on small and medium-sized enterprises (SMEs) in Dar es Salaam, Tanzania, with a focus on how AIS can enhance operational efficiency and foster business growth. The research has three primary objectives: assessing the current level of AIS adoption among SMEs, identifying factors influencing this adoption, and analyzing the impact of AIS on business performance. A cross-sectional research design was employed, utilizing structured questionnaires to collect data on firm characteristics, including size, owner education, market experience, business association membership, and AIS usage. now add some numbers. A total of 200 SMEs were selected using a multistage sampling approach, ensuring diverse representation across various sectors and business sizes. Descriptive statistics were applied to evaluate the level of AIS adoption, while logistic regression analysis was employed to identify the factors influencing this adoption. Additionally, Pearson correlation analysis quantified the relationship between AIS usage and overall SME performance. The findings reveal varied degrees of AIS adoption, with some SMEs fully integrating these systems into their operations, while others face financial and knowledge constraints that limit usage. Larger firms, owners with higher education and experience, and those involved in business associations demonstrated a greater likelihood of adopting AIS. Notably, an inverse relationship was identified between market experience and AIS adoption, suggesting that more experienced owners may be hesitant to transition from traditional practices. Furthermore, the analysis highlighted a positive correlation between AIS adoption and improved business outcomes, including increased profitability, customer satisfaction, and productivity. To mitigate the challenges surrounding AIS adoption, the study recommends targeted training programs, financial support initiatives, awareness campaigns, and the establishment of peer networking opportunities. These strategies aim to facilitate the adoption of AIS, particularly among smaller SMEs, enabling them to harness technology for improved financial management and enhanced competitiveness in an increasingly complex business landscape.Item type: Item , THE EFFECT OF FINANCIAL MANAGEMENT INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN TANZANIA LOCAL GOVERNMENT AUTHORITY: A CASE STUDY OF KINONDONI MUNICIPAL COUNCIL(Tanzania Institute of Accountancy, 2024-11) Goda, Z.ABSTRACT The main purpose of this study was to analyze the Effect of Financial Management Information Systems on the Quality of Financial Reporting in Tanzania Local Government Authority: A Case of Kinondoni Municipal Council. The descriptive research design was used. A simple random sampling technique was used to select a sample size of eighty (80) employees. Quantitative data were analyzed by using Statistical Packages for Social Science (IBM SPSS) version 26. The findings of the study discovered that the Kinondoni Municipal Council uses the integrated system (MUSE) as the sole accounting and financial reporting system. The results of the study revealed that 62% of respondents agreed that MUSE improved job performance, 20% of respondents agreed that MUSE increased productivity, 12% of respondents agreed that MUSE enhanced job effectiveness while 6% of respondents agreed that MUSE had benefits to its users. Also, 73 of the respondents agreed that the system was easy to use, 9% of respondents agreed that the system was clear and understandable, 4% of respondents agreed that the use of MUSE did not require mental effort and 14% of respondents agreed that the system was easy to control. Similarly, the findings of the study conveyed that the respondents agreed that MUSE was efficient and produced the desired quality financial reports. 70% of the respondents agreed that daily use of MUSE. The results implied that respondents were using MUSE monthly, quarterly, and annually for accounting activities and producing financial reports. 30% of respondents agreed that they used MUSE once a day, weekly, once a week, monthly, and once a month. Furthermore, the findings indicated that there was a relationship between system usage and financial reporting quality. It was concluded that the adoption and implementation of technology affect positively accounting activities and increase financial reporting quality in public sectors including LGAs. The study recommended that the Local Government Authorities (LGAs) should fully adopt and integrate the FMIS with other systems that will support accounting procedures, preparation of quality financial reports as well as management of public funds.Item type: Item , THE INFLUENCE OF REVENUE COLLECTION PROCEDURES ON MUNICIPAL FINANCIAL PERFORMANCE: A CASE OF TEMEKE MUNICIPAL COUNCIL(Tanzania Institute of Accountancy, 2023-11) Vishandi, Vishandi P.⦁ ABSTRACT Various organizations and government institutions face the problem of poor revenue collection within various sectors of the economy, a situation which leads to their inability to reach the set target of revenue collection on annual basis and the limited growth in revenue collection. There is a public outcry that LGAs tasked with the duty to collect revenue through various sources are not performing well as compared to other government institutions and agencies within URT. This tendency poses great doubt in the revenue collection procedures employed within their rural and urban authorities. Thus this research investigated the influence of revenue collection procedures on Municipal financial performance with a case study of Temeke Municipal Council. The study unmasked the duties of authorized collectors, method of revenue collection, record keeping, recognition and receipt processing, Temeke Municipal bank accounting system, and money security as well in Temeke Municipal as part of the Local Government Authority. The research anchored to various theories, which supports the variables for this study. The research has been assessed on how the procedures affect revenue collection in Temeke Municipal in terms of annual collection, revenue growth, and target realization. Secondary data has been gathered from the department of finance and economics. Primary data obtained by collecting from questionnaires that has been distributed to the respondents working within the revenue section in the Department of Finance and Economics. And other revenue collection units such as hospital and dispensaries, market places and bus stands. The data collected from the respondents has been analysed using the SPSS and the findings presented in tables. The study is useful to the Local Government Authorities, Central Government, and Government institutions as well as other scholars who will intend to do various studies concerning local government revenue collection.Item type: Item , THE IMPACT OF COVID-19 ON MICROFINANCE INSTITUTIONS: A CASE OF DAR ES SALAAM CITY COUNCIL.(Tanzania Institute of Accountancy, 2023-11) Mwambaja, Danford D.ABSTRACT The microfinance sector has played a significant role in economic development and financial inclusion in Tanzania. Nonetheless, with the COVID-19 pandemic distressing economic activities, microfinance institutions (MFIs) were impacted adversely. Despite significant progress by MFIs in Tanzania, literature suggests that MFIs still lacks experiences in weathering impact of COVID-19 pandemic (CGAP, 2021). The crisis has placed long-lasting inequalities in societies including the precarious access that the poorest have to financial services. This led to significant pressure on numerous MFIs and their clients, and it is ongoing. Consequently, the sector should take indispensable steps now to prepare for that eventuality. In this view, the study assesses the impact of COVID-19 on MFIs with reference to those stationed in Dar es Salaam. As With the Pandemic came a wave of deaths, economic depressions and a need for financial help all over the world. The specific objectives were to assess the impact of operational costs on MFIs in Dar es Salaam and assessed impact of financial adequacy on MFIs in Dar es Salaam. The study applied descriptive research design. The population was 100 MFIs personnel in Dar es Salaam given that it's the hub of business, numerous firms are located there. Primary data were used for analysis using SPSS, to describe the relationship between the study variables. In conclusion, the findings of this paper show COVID–19 have significantly harmed the performance of MFIs. Meanwhile, the results also show that both financial capability and operational stability have positive and significant relationship toward MFIs.Item type: Item , THE EFFECTS OF INTERNAL CONTROLS ON ORGANIZATIONAL FINANCIAL MANAGEMENT IN TELECOMMUNICATIONS SECTOR IN TANZANIA: A CASE STUDY OF TANZANIA TELECOMMUNICATIONS CORPORATION (TTCL)(Tanzania Institute of Accountancy, 2023-11) Njechela, Amina.ABSTRACT This study investigated the effect of the internal controls on the organizational financial management of the Tanzania Telecommunications Corporation Ltd (TTCL). The target population comprised 60 and a sample size of 52 respondents were involved in the study. A descriptive research design was used. Purposive and simple random sampling techniques were used to collect data from respondents. Quantitative data was collected and analyzed using Statistical Packages for Social Science software (SPSS version 22). The findings revealed a positive and significant relationship between internal controls and financial management in the Tanzanian telecommunications sector. The TTCL Corporation has a robust information system in place, capable of capturing and processing data in a meaningful manner. Further, the restricted access to valuable information without proper authorization, and the availability of internal audit checks play a pivotal role in safeguarding the company's assets and preventing unauthorized acquisition. It was recommended the TTCL Corporation should invest, implement, and update continuously the internal control systems as a strategy to improve the efficiency of financial management. The policy makers should construct a financial policy that empowers top management to evaluate and assess the internal control systems to determine vulnerabilities and weaknesses in the efficiency of financial management. Top management should work closely with internal control sections to identify all risk areas regarding financial management operations and other projects. Finally, the Corporation developed a strategic plan aimed at generating additional finances to support the institution's operations. The study concludes that TTCL Corporation has an effective internal control system, which is supported by the presence of key communication of confidential information.Item type: Item , THE EFFECT OF INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF THE HEALTH INSTITUTIONS IN TANZANIA: A CASE OF CCBRT HOSPITAL(Tanzania Institute of Accountancy, 2023-11) Lauwo, Tumaini.ABSTRACT The focus of the study was to examine the effect of internal control system on financial performance of the health institutions in Tanzania. Specifically, the study aimed to examine the effect of internal control environments on financial performance of the health institutions, analyze the relationship between internal control activities and financial performance of the health institutions and examine the effect of risk management strategies on financial performance of the health institutions. The study was conducted at CCBRT Hospital in Dar es Salaam. The study used a descriptive survey research design and quantitative research approach. Using convenience sampling a sample of 122 respondents were selected. Data were collected by using structured questionnaire and multiple regression analysis was used to analyze data through Statistical Package for Social Science (SPSS) as data analysis tool. The results show that there is positive and significant relationship between control environment, control activities, risk management strategies, and financial performance in healthcare institutions. This imply that health institutions with a stronger control environment, characterized by ethical values and commitment to competence, tend to achieve higher financial performance. The study concludes that control environment, control activities, and risk management strategies have positive effect on the financial performance of healthcare institutions. The study recommends that the management of CCBRT Hospital should focus on further enhancing its control environment by fostering ethical values and promoting a culture of competence among its workforce. Also the hospital should continue to invest in and strengthen its control activities, ensuring that policies and procedures are effectively implemented to improve internal processesItem type: Item , FINANCIAL MANAGEMENT IN LOCAL GOVERNMENT AUTEFFECTIVENESS OF INTERNAL AUDITING ON IMPROVING HORITIES IN TANZANIA: A CASE OF TEMEKE MUNICIPAL COUNCIL(Tanzania Institute of Accountancy, 2023-11) Mathew, ReginaABSTRACT The study aimed at assessing the effectiveness of internal auditing on improving financial management in local government authorities in Tanzania. This study contributes to the theory and policy in that it encourages internal audit to be well staffed and resourced so that it is able to carry out regular audits of the respective governments. This will improve financial management of the local government authorities since it has been established that internal audit has strong positive effect on the financial management. A descriptive research design was employed using 44 respondents who were surveyed employees with questionnaire as data collecting tool. The study found that Internal auditor’s independence contribute to the financial management improvement (β = 0.651, p =0.001), since internal auditors are permitted to voice their opinions, internal audit is independent in carrying out its responsibilities .Internal auditor’s professional qualification contributes to the financial management (β = 0.251, p = 0.002), as Internal Auditors have appropriate professional qualification in performing their duties, internal audit team has professional experience, skills in governance, risk, and finance. Management support contributes to the financial management (β = -0.228, p =0.004), as management supports the internal audit function by allotting enough money for the accomplishment of its work plans and permits internal audit staff members to take part in training programs in order to move ahead their skills The study recommends that the LGAs should ensure motivation schemes of staff to enhance integrity and team work as motivation can help keep employees committed to working hard and contributing as much value as possible to the higher productivity, improved work quality and financial gain across all departments, to ensure that internal auditors are always equipped with relevant audit experience to enable them carry out their activities with confidence, to keep making investments in capacity-building there by allocate adequate funds for the internal audit function to carry out its activities without compromise and financial hitches.Item type: Item , THE IMPACT OF INTERNAL AUDIT ON THE PREVENTION AND DETECTION OF FRAUD; A CASE STUDY OF MLOGANZILA HOSPITAL IN DAR ES SALAAM(Tanzania Institute of Accountancy, 2023-11) Kwayu, Allen G.ABSTRACT This study examined the impact of Internal Audit on the Prevention and Detection of fraud. The study was conducted in Mloganzila Hospital. Specifically, the study assessed three specific objectives which were to examine the effectiveness of internal audit in health organizations; to examine the relationship between internal audit, and the prevention and detection of fraud as well and to assess the organization's accountability for the detection and prevention of fraud. The study employed a descriptive research design. The samples of 80 were involved in the study and were selected using simple random and purposive sampling methods. Data was collected through structured questionnaires. The study applied Qualitative Content Analysis (QCA) to analyze the data from closed and open-ended questions. Whereas Statistical Packages for Social Science (SPSS) program version 26 for some quantitative data. The study found that the internal audit is effective in in health organization in addition the study found that the relationship between internal audit and the prevention and detection in addition the study found that the organization is accountable for accountable for detection and prevention of fraud The findings were presented in tables and chats. The findings indicated that the majority of respondents agreed that the effectiveness of the internal audit in the heart organization seems to be significantly effective and high while a slight number of respondents disagreed with the statement. Also, respondents reported the relationship between internal audit, prevention, and detection of fraud, and last but not least objective the study revealed that the accountability of internal audit seems to be significantly effective, and high. The study concludes that all entities need internal audits for business efficiency in the sense of good management of its patrimony, reducing costs (in an organized framework) while maximizing profit, and achieving medium and long-term objectives. The study recommends that the administration should raise consciousness via education and training, particularly; interest must be paid to personnel who are working in high-risk areas, such as procurement and finance, and to those with a role in stopping and detecting fraud.Item type: Item , RESEARCH DISSERTATION ON ASSESSMENT ON THE FACTORS AFFECTING PERFORMANCE OF LOCAL GOVERNMENT AUTHORITIES IN GRANTING LOANS TO WOMEN, YOUTH AND PEOPLE WITH DISABILITIES IN TANZANIA: A CASE STUDY OF DAR ES SALAAM CITY COUNCIL(Tanzania Institute of Accountancy, 2023-11) KIMARIO, MABSTRACT This study was meant to assess the factors affecting the performance of local government authorities to grant loans to registered groups of entrepreneurs: The case study was Dar es Salaam city council from Dar es Salaam region, Tanzania. The study's specific objectives were to examine the effects of the financial capacity of the Dar es Salaam city council to grant loans to registered groups of entrepreneurs at local levels. The sample size of this study was 133 respondents obtained from the departments of Finance and Accounts and the Department of community development from the district council. This study was guided by capability theory and information theories of credit. This study used a descriptive research design with both quantitative and qualitative approaches. Data collection instruments were questionnaires, interviews, and documentary reviews. Descriptive statistical analysis was done using quantitative data and content analysis. Findings showed that the factors that affect the performance of LGAs to grant loans are inadequate capacity of the community development departments at the Council level to manage and provide business supervision services to groups of entrepreneurs and loan repayments. This has affected the revolving fund to operate effectively. also shows that Dar es Salaam city council has poor revenue collection strategies that affect Councils to reach the revenue collection capacity. It, in turn, affects the loans granted to entrepreneurs, thus providing less than 10% of collected revenues as required by law and regulations. Also, the study shows that most groups of entrepreneurs fail to recover loans granted by LGAs due to the long distance of borrowers from their households to repayment points. Repayment default automatically affects the sustainability of the Council's revolving fund. Most respondents suggested that mobile phone services such as MPESA, TIGOPESA, and Airtel money be used in loan repayment because they are very convenient than other transactions. The study also showed that another factor that affects councils in granting loans to registered groups of entrepreneurs is the lack of training programs and monitoring of loan beneficiaries. There is a need to establish a credit database, train beneficiaries, develop new loan repayment methods, enhance capacity in own source revenue collection, and combat corruption. Finally, the study recommended that internal and external audits should be considered seriously by the Dar es Salaam city council and work on them for further improvement of the loan programme.Item type: Item , THE FACTORS THAT DETERMINE DIVIDEND POLICY IN LISTED MANUFACTURING COMPANIES: A CASE STUDY OF DAR ES SALAAM STOCK(Tanzania Institute of Accountancy, 2023-11) Willium, Wema.ABSTRACT This study looks at how manufacturing companies decide about sharing money with their investors. It's especially interested in those listed on the Dar es Salaam Stock Exchange. The main goal is to understand the things that influence these decisions. To do this, the study has some clear goals it wants to achieve. This research is guided by three main objectives: to explore the potential link between manufacturing company size and dividend policies, analyze the interplay between growth trajectories and dividend strategies, and examine the influence of investment opportunities on dividend policies. The study focuses on five companies listed on the Dar es Salaam Stock Exchange in Dar es Salaam city, selecting three established and two less established firms based on dividend policy and payout experience for balanced findings. Using a qualitative approach, the study captured participants' sentiments and gathered diverse data, enhancing the understanding of dividend policy determinants through methods like case studies and interviews. Employing an embedded multiple case study design, the research analyzed three listed companies, enabling a thorough exploration of dividend policy factors from participants' viewpoints and maintaining minimal interference with their behavior. Incorporating Tanzania Breweries, Tanzania Cigarette Company, and Simba Cement, this research design aims to uncover nuanced insights into the factors influencing dividend policy within the context of the listed companies on the Dar es Salaam Stock Exchange (DSE). The study analyzed dividend policy in DSE-listed firms, identifying factors like profitability, cash flows, size, leverage, and liquidity influencing distribution decisions. These revelations benefited the parties involved and expanded the context of manufacturing enterprises with empirical evidence. Larger companies had higher payouts, improved access to the financial markets, stable cash flows, and higher investor dividend expectations.Policymakers are urged to consider the distinctive attributes and challenges intrinsic to manufacturing companies when shaping taxation, capital market access, and financing policies.When transitioning to the sphere of manufacturing companies, a series of recommendations arise. Manufacturers are prompted to conduct regular evaluations of their profitability, liquidity, growth prospects, and investment opportunities to inform their dividend policy decisions. Such comprehensive assessments could yield a more informed and strategic approach to dividend distribution.