RESEARCH DISSERTATION ON EFFECTIVENESS OF FINANCIAL REPORTING SYSTEMS ON MANAGEMENT PERFORMANCE OF GOVERNMENT HEALTH FACILITIES IN TANZANIA: A CASE STUDY OF TEMEKE MUNICIPAL COUNCIL

Abstract

ABSTRACT 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.