Theses and Dessertations
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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.Item type: Item , RESEARCH DISSERTATION ON ASSESSMENT OF FACTORS INFLUENCING AUDIT QUALITY IN PUBLIC ENTITIES: A CASE STUDY OF NATIONAL AUDIT OFFICE OF TANZANIA IN DAR ES SALAAM(Tanzania Institute of Accountancy, 2023-11) CHILEWA, HABSTRACT The study was meant to determine factors influencing audit quality for public entities. The study was conducted at NAOT's Dar es Salaam office. The study was guided by three specific objectives, which were to determine the influence of professional auditing standards on the quality of audits in the public sector of Tanzania, to examine the effect of professional proficiency on the quality of audits in the public sector of Tanzania, and to determine the effect of auditor independence on the quality of audits in the public sector of Tanzania. The study was also guided by agency theory. A case study research design and quantitative approach were used to collect data.The study collected data using a sample size of 30 auditors from NAOT, and the study used both primary and secondary data. Primary data was collected using questions, and secondary data was collected using a documentary review. After data collection, the quantitative data were processed using Excel. Descriptive statistical analysis was conducted to analyze quantitative data from the questionnaire showing frequency and percentage of occurrences. The study presents data graphically and in tables. The multiple linear regression model was used in the study to assess the relationship between independent variables and dependent variables.The findings showed that audit independence has an influence on the quality of audits performed by NAOT. The more the auditor is independent, the higher the quality of the audit report created. It is the same way that with less auditors’ independence, the quality of the audit report produced becomes lessened. The study also concludes that the lesser the auditors’ freedom from every kind of feeling and obligation of allegiance, the more likely it is to alter the effect of the published facts on either party. Professional proficiency has an influence on the quality of audits performed by NAOT because, through frequent trainings, seminars, continuous development of skills, and adequate certification, the auditor becomes more proficient, thereby increasing the quality of audits. Moreover, the study concluded that auditors’ ethical behavior has a strong influence on audit quality, with the view that the higher the auditors’ ethical behavior, the higher the quality of the audit report produced.In addition, it is concluded that auditors’ proficiency has a significant influence on audit quality. The higher the auditors’ knowledge and skills, the higher the quality of the audit. The study recommends that the National Audit Office should be well and sufficiently equipped with both human, physical, and financial resources in order to discharge audit functions effectively and enhance the quality of audits.Item type: Item , RESEARCH DISSERTATION ON EFFECTIVENESS OF FINANCIAL REPORTING SYSTEMS ON MANAGEMENT PERFORMANCE OF GOVERNMENT HEALTH FACILITIES IN TANZANIA: A CASE STUDY OF TEMEKE MUNICIPAL COUNCIL(Tanzania Institute of Accountancy, 2023-11) MDULLA, DABSTRACT The study addresses the effectiveness of the financial reporting system on performance management in the government health facilities at Temeke Municipal Council. This is a descriptive study, employing an exploratory design. The study used both primary and secondary data. Whereas the primary data were obtained from the questionnaires, the secondary data were obtained by using documentary reviews. This study was carried out at Temeke Municipal Council (TMC) and it involved 90 respondents. The study used purposive non-probability sampling technique to recruit respondents at the Temeke Municipal Council (TMC). about the focus of the study was to interrogate the effectiveness of financial reporting systems on performance management in government health facilities. Data collected from the field research was analyzed by using both quantitative and qualitative methods. Findings indicate that, the relationship between financial reporting system and performance management was business-empowering processes, not laborious, ongoing tasks. A financial reporting system provides financial information about the reporting entity to users of the financial statements that inform about resources to the entity and other financial decisions. The study concludes that the relationship between financial reporting systems has increased management performance in health facilities at TMC since evaluating the efficiency of different activities can be easily presentable with technology. Additionally, the study posits that, the users have a system that can capture data about the relevant transactions and events occuring during the financial year, summarize appropriately, and present in a format that users can understand. Therefore, the study recommends the need for Temeke Municipal Council to improve internal control of government health facilities for them to attain the desired efficiency.Item type: Item , FACTORS INFLUENCING BORROWER'S LOAN REPAYMENT IN THE FINANCIAL INSTITUTIONS(Tanzania Institute of Accountancy, 2023-11) Makame, Saleh A.ABSTRACT This study investigates the factors that impact borrowers' loan repayments in financial institutions in Zanzibar. The research is guided by three main objectives: firstly, to explore how borrower characteristics influence loan repayments in Zanzibar's financial institutions; secondly, to identify social traits that contribute to enhanced loan repayment in these institutions; and thirdly, to estimate the extent of loan default within Zanzibar's financial institutions. The study utilizes the Moral Hazard Theory and Loan Doctrine Theory, employing a survey design as the research methodology. The study employed a questionnaire method to get data for quantitative analysis and an interview guide for qualitative analysis. The quantitative analysis includes correlation analysis and regression approaches. The regression analysis reveals that the model is significant (β = 1.753), with a p-value of less than 0.001 and a t-value of 5.247. The regression also indicates that both variables have a positive and significant influence on loan repayment. The unstandardized coefficient for borrower characteristics is β = 1.076, with a standard error of 0.381, a t-value of 2.824, and a p-value of 0.005 (p < 0.01). The unstandardized coefficient for social traits is β = 1.623, with a standard error of 0.387, a t-value of 4.190, and a p-value of 0.000 (p < 0.001). The qualitative analysis suggests that there is an average level of loan default within Zanzibar's financial institutions. The study provides valuable insights for managers regarding the factors influencing borrowers' loan repayments in these institutions. It also contributes to the ongoing debate on loan default within Zanzibar's financial institutions. Lastly, the study offers managerial and policy implications including encouraging the development and adoption of comprehensive borrower assessment frameworks that incorporate the evaluation of borrower characteristics, social traits, and other pertinent factors that impact loan repayment behavior not only in Zanzibar but also in Tanzania as a whole.Item type: Item , ASSESSMENT OF FACTORS HINDERING EFFECTIVE TAX REVENUE COLLECTION IN TANZANIA: A CASE OF TANZANIA REVENUE AUTHORITY (TRA) - HQ(Tanzania Institute of Accountancy, 2024-11) MPORE, AABSTRACT The study assessed factors that hinder effective tax collection in Tanzania. The study was guided by the three specific objectives. The first objective of the study aimed to determine the effect of political environment on effective tax revenue collection in Tanzania, the study further examine the effect of Tax policies on effective tax collection in Tanzania and lastly the study focused to identify the impacts of support systems on effective tax collection in Tanzania. The study employed mixed research approach; case study design was employed a sample size used was 111 respondents was chosen for this study. SPSS were employed to analyses data. The study revealed that the political environment has a significant impact on normal business operations in Tanzania. A majority of respondents strongly agreed that the political situation significantly influences business operations, while a smaller proportion disagreed with this notion. It was also revealed that, the complexity of taxation laws was highlighted, with a significant proportion of respondents agreeing that tax laws are hard to understand and interpret. Tax laws were perceived to facilitate the administration of organizations by some respondents, while others disagreed. The study further found a positive view of Information Technology (IT) in enhancing productivity and easing tax compliance. The study sheds light on the crucial role of the political environment in influencing effective tax revenue collection in Tanzania. The findings underscore the significance of a stable political climate in fostering favourable conditions for businesses to thrive. The study recommends policymakers to prioritize create and maintain a stable political environment. A stable political climate fosters investor confidence and provides a conducive atmosphere for businesses to operate and flourish. Measures should be taken to minimize political uncertainties, especially during election periods, to prevent potential disruptions to business activities.Item type: Item , ON; EFFECTIVENESS OF INTERNAL AUDITING ON IMPROVING FINANCIAL MANAGEMENT IN LOCAL GOVERNMENT AUTHORITIES IN TANZANIA A CASE OF TEMEKE MUNICIPAL COUNCIL(Tanzania Institute of Accountancy, 2024-11) Mathew,Regina.ABSTRACT The study aimed at assessing the effectiveness of internal auditing on improving financial management in local government authorities in Tanzania. This study adds to theory and policy by encouraging internal audit to have adequate staffing and funding so that it can conduct frequent audits of the respective governments. Since internal audit has been proven to have a major positive impact on financial management, this will enhance local government authorities' 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 internal auditors are always provided with relevant audit experience so they can carry out their duties with confidence, to keep making investments in capacity-b, and that the LGAs should ensure employee motivation programs to improve integrity and teamwork. Motivation can help keep employees committed to working hard and contributing as much value as possible to higher productivity, improved work quality, and financial gain across all departments.Item type: Item , RESEARCH DISSERTATION ON ASSESSMENT OF THE FACTORS CONTRIBUTING TO THE EFFECTIVENESS OF INTERNAL AUDIT FUNCTION IN THE PUBLIC SECTOR: A CASE OF TANZANIA TELECOMMUNICATIONS CORPORATION (TTCL)(Tanzania Institute of Accountancy, 2023-11) DARIO, DABSTRACT The study addressed the factors contributing to the effectiveness of internal audit functions in the public sector. The specific objectives were to identify practices that influence the effectiveness of the Internal audit in TTCL, to examine the relationship between the competence of internal audit staff and the effectiveness of the internal audit function in TTCL, to examine the relationship between the independence of internal audit and effectiveness of the internal audit unit in TTCL. The study population consisted of 70 out of 100 individuals, from which the study's sample was drawn. A questionnaire and interview were used to gather firsthand information from the respondents, including their gender, age, level of education, and work experience, and the data was analyzed using SPSS. Based on the findings of the regression analysis, the audit competency of the internal auditors, independence and objectivity of internal audits, and practice to the effectiveness of internal audits were strong predictors of the effectiveness of the internal audit function. The findings indicate that 55 respondents (80.3%) agree that the capacity and quality of internal audit contributes to the effectiveness of the internal audit function of the Tanzania Telecommunications Corporation (TTCL). In addition, 27 respondents (89.9%) agreed with the independence and objectivity of the internal audit. Regarding the internal auditor's practices and the value of internal audit, 62 respondents (87.9%) agreed with its contribution. Regression analysis shows that " internal auditors practices and value of internal audit" is a strong predictor of "effectiveness of the internal audit function" (B=0.249, 0.526, 0.061). These results demonstrate a positive outlook on the effectiveness of the internal audit function in Tanzania Telecommunications Corporation. The study concludes that the internal auditing function influences the growth of parastatal organizations in Tanzania. Also, Governments should promptly upgrade their systems to encourage internal audit staff to use computer-based auditing techniques.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, LABSTRACT 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 , ASSESSMENT OF INTERNAL AUDIT FUNCTIONS ON IMPROVEMENT OF FINANCIAL PERFORMANCE(Tanzania Institute of Accountancy, 2024-11) Kassimu, AABSTRACT 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, EdwinABSTRACT 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.