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The TIA’s Repository is intended to collect, preserve and disseminate electronic copies of research and scholarly works created at TIA. The Repository will serve as a gateway to disseminate similar learning resources created elsewhere. Publications stored in the Repository include conference papers, journal articles, theses and dissertations, working papers and research reports. TIA staff are requested to contribute their research outputs to the Institute repository. Kindly, contact the repository administrator/s for any enquiries at: admin@tia.ac.tz. To deposit your publication (s) in TIA repository, make sure you create an account by registering in the repository or by supplying your email address to admin@tia.ac.tz for the same.
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Recent Submissions
Prevalence and Causes of Stress among Employees in Tanzanian Local Government Authorities: An Experience from Chemba District Council
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-06-30) Mtawa, Hezbon; Kipwata, Bihadija; Lameck Wilfred
Workplace stress has increasingly been reported to be an issue of concern in the
global, regional and local workforce. Several studies have contributed to
knowledge on stress especially on effects of stress in several specific sectors
leaving prevalence level and causes of stress with scanty information. This paper
applied Conservation of Resources (COR) theory to address two study objectives
mainly; to determine the prevalence of stress among employees and to examine
the causes of stress among employees at Chemba District Council. The study
employed a Cross-sectional research design and collected data from 14 key
informants and from 60 respondents through interview and questionnaire
methods respectively. The study collected both qualitative data and quantitative
data which were analysed by content analysis method and descriptive statistics
method respectively. The findings reveal that a good number of employees
accounting to 80% have at least experienced stress whereby, huge workload,
work deadlines, family challenges, financial challenges and job insecurity are
significantly causing stress among employees at Chemba District Council. It is
concluded that, the revealed prevalence of stress among employees as a result of
several stressors needs supportive policies and mental health initiatives to
address adverse effects. It is recommended that Chemba District Council should
implement stress management programs like workshops, mindfulness training
and relaxation techniques to help employees cope with stress.
Board Structure and Risk-taking in the Extractive Industry in Kenya
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-06-30) Sumawe, Sadiki; Tago, Gwatako
The purpose of this paper is to investigate the relation between board structure
and firm risk-taking in a sample of 8 extractive firms listed on the Nairobi
Securities Exchange (NSE). The agency theory provided the theoretical
foundation for this study. The study adopted a descriptive research design. It
employed a purposive sampling technique to determine the sample size of
extractive firms on the NSE from 2019-2023. The data was retrieved from annual
reports of sampled firms. Further, Fixed Effect Model and Two-stage Least
Squares (2SLS) methods supported data analysis and reliability check,
respectively. Using 5 years of balanced panel data, the results show that board
size and female gender diversity are statistically significant, negatively and
positively associated with firm risk-taking (z-score), respectively. Additionally,
evidence indicates that the interaction between independent directors and female
gender terms is positively related to the z-score. In contrast, the findings on the
relationship between independent directors and risk-taking are considerably
mixed. Besides, the study highlights practical implications for policy reforms that
require more extractive firms to list on stock exchanges and mandate female
board representation. Finally, the study offers a literature review on the linkage
between risk-taking and board structure in the extractive industry.
The Influence of Resource Orchestration on Entrepreneurial Growth: Can Strategic Partnerships Mediate?
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-06-30) Rutaba, Yohana A.
This study aimed to find out if strategic partnerships can mediate the relationship
between resource orchestrations on entrepreneurial growth. The study is
grounded by Resource Orchestration theory (RO). The hypotheses tested in this
study included alternative hypotheses: resource orchestration (ROCN), positive
influence entrepreneurial growth (ENTG), strategic partnership (STPS) positive
influence entrepreneurial growth and strategic partnership mediates the
relationship between resource orchestration and entrepreneurial growth. In this
investigation, a quantitative approach was employed because the focus was on
analyzing the relationships between variables and testing hypotheses, aligning
with the study's objectives. The study adopted a cross-sectional survey design and
data were gathered from managers of privately owned organizations in Dodoma
city, Tanzania. The study categorized organizations as strata and employed a
stratified simple random sampling technique. A structured questionnaire
consisting of closed-ended questions based on a five-point Likert scale was used.
To determine the sample size, a-priori sample size calculator was utilized for
structural equation models. The analysis indicates that both ROCN and STPS
have direct effects on ENTG. The analysis shows positive relationship between
ROCN and STPS with coefficient of 0.2190, positive relationship between ROCN
and ENTG with coefficient of 0.5213 and ENTG and ROCN with coefficient of
0.3645, all the significant P-values (0.0000). Additionally, there is evidence of an
indirect effect of ROCN on ENTG through STPS, with a coefficient of 0.0496 on
the effect of ROCN on ENTG through STPS, indicating mediation. Therefore,
strategic partnerships may be utilized to play a crucial role in translating the
potential benefits of orchestrating the resources into tangible entrepreneurial
growth outcomes. In order to attain sustainable growth, business organizations
should therefore concentrate on effectively managing resources, coordinating
partnerships and exploiting external opportunities. The findings suggest that
relevant policies should encourage and support training programs that are aimed
at enhancing firms’ internal resource management capabilities. In terms of
theory, this research study contributes to the understanding of resource
orchestration and its role in organization performance and growth.
Harnessing the Supply Chain Attributes in the Contractor Evaluation Matrix: Empirical Analysis of the Influence of Supply Chain Attributes
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-06-30) Juma, Hemed
Through a systematic review of the literature, this study identifies a gap in the
current evaluation criteria for contractor competence that often overlooks the
critical supply chain attributes that influence project success. This study
investigated the mediating roles of supply chain commitment, collaboration, and
resilience in the relationship between contractor competence and the success of
public projects. It posits that successful public projects necessitate not only
proficient contractors but also a resilient and cooperative supply chain,
especially in the context of disruptions such as those caused by the COVID-19
pandemic. Utilising a quantitative research methodology and data from project
stakeholders in Tanzania, this study reveals that while contractor competence is
linked to public project success, it is insufficient without the mediating effects of
supply chain collaboration and resilience. The findings indicate that supply chain
resilience significantly enhances the positive relationship between contractor
competence and public project success, whereas supply chain commitment does
not exhibit a mediating effect. This study underscores the necessity for public
procurement entities to incorporate supply chain dynamics into contractor
evaluation criteria to mitigate project delays, cost overruns, and quality issues,
thereby fostering improved project outcomes. This study contributes to the
discourse on public project management by emphasising the interdependence of
contractor competence and supply chain attributes in achieving project success.
Determinants of Working Capital Requirements Listed Companies in East Africa: An Empirical Study Using Generalised Method of Movements
(African Journal of Accounting and Social Science Studies (AJASSS), 2025-06-30) Sumawe, Sadiki; Magoti, Lucas
Effective working capital management is essential to a company’s survival.
Working capital management helps managers in the value creation of the
company and prevents the possibility of insolvency. This leads managers and
researchers to make an effort to identify variables that affect working capital
management. The main focus of this study is to examine the determinants of
working capital requirements of non-financial firms listed in East African stock
markets. Working capital requirement as a dependent variable was presented by
the ratio of current assets less current liabilities over total assets and cash
conversion cycle. However, the independent variable was represented by return
on assets, sales growth, firm size, leverage and operating cash flow, while the
country's gross domestic product growth rate was used as a control variable. For
the company to be financially successful, it depends much on how financial
managers use their skills to ensure that management of working capital is
maintained at an optimal balance. The study used both a descriptive and a
quantitative research design. Listed non-financial companies in East Africa,
covering the period of 8 years from 2016 to 2023, were selected to represent the
sample. Data analysis was done by eView12 using the panel generalised method
of movement to establish the relationship between dependent and independent
variables. This study concluded that there is a significant positive influence of
return on assets, growth, firm size and operating cash flow on working capital
requirement. This indicates that if the firm wants to grow and improve
profitability it must increase the level of working capital. Furthermore, leverage
and firm size were revealed to have a negative and significant influence on
working capital requirement. Then, if the firm is highly geared, it leads to a
reduction in the level of working capital. Moreover, GDP growth rate impacts
working capital requirement positively, meaning that when the country's GDP
increases, the company demands more cash to finance their working capital.