The Value of Professionalism: Implication for Value for Money in Projects Implemented by Force Account Procurement Method in Tanzania

The Value of Professionalism: Implication for Value for Money in Projects Implemented by Force Account Procurement Method in Tanzania

Authors

  • Gabriel Kibona
  • Honest Kimario
  • Momole Kasambala

Keywords:

Procurement, Value for Money, Human Resources Management, Professionalism

Abstract

This study aimed to describe the implication of professionalism on Value for
Money (VFM) in the construction projects of higher learning institutions
implemented by force account procurement method in Tanzania. Positivism
philosophy was employed through collection of quantifiable facts from the force
account team members of the selected higher learning institutions in Tanzania.
Census approach was used to approach 64 members. The data collected was
analyzed using ordinal logistic regression at a confidence interval of 95%. The
null hypotheses were rejected implying that knowledge, experience and integrity
are the important parameters of professionalism in implementation of force
account projects. Consequently, acknowledgement of professionalism in force
account projects realizes VFM in construction projects. Practically this study
shows how knowledge, experience and integrity of force account team members
helps to realize VFM in force account projects in the context of Tanzania.
Correspondingly this study has multidisciplinary contribution involving a blend
of management, procurement, and project management. Theoretically, the study
enlightens professionalism as a resource advantage as stipulated by Resources-
Based View Theory. Also, the study contributes to responsible management goal
and that of quality education for all as encouraged by SDGs. This study limited
in disclosing the link between professionalism and VFM. Contemporarily, since
environmental issue is a global agenda, it is imperative to include it in this study.
Also, Sustainable Development Goals (SDGs) champion the application of
Corporate Social Responsibility. Generally, future studies should focus on the
application of CSR in force account projects.

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Published

2025-06-10

How to Cite

Kibona, G. ., Kimario, H., & Kasambala, M. (2025). The Value of Professionalism: Implication for Value for Money in Projects Implemented by Force Account Procurement Method in Tanzania. African Journal of Accounting and Social Sciences, 6(2). Retrieved from https://journal.tia.ac.tz/index.php/ajasss/article/view/203
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