African Journal of Accounting and Social Sciences

The Influence of Legislation, Institutional Capacity and Risk Management and Monitoring on Malpractice Incidences in Local Government Authorities Procurement Undertakings

Alfred Nicodemus Manda, Uswege Samson Ibrahim, Nicodemas Kasilati Mwaseba — Mon, 02 Dec 2024 00:00:00 +0000

In light of the growing reports on malpractice incidences in public procurement, especially for local government authorities, this study investigated the influence of procurement legislation, institutional capacity, and risk management on the occurrence of malpractices in public procurement. The study was conducted at Kasulu District Council due to the council being one of the procuring entities reported to have procurement malpractices. The study used an explanatory design to determine the effect of legislation, institutional capacity, and risk management on the occurrence of malpractice incidences. Data was collected by means of questionnaires and key informant interviews, of which 112 questionnaires and 12 interviews were conducted. Data was collected by means of simple random sampling and purposive sampling. The results show that the legal and regulatory framework [p = 0.006] and risk management [p = 0.001] were found to significantly influence the prevalence of malpractice. Institutional capacity [p = 0.145] was found to be insignificantly influencing the prevalence of malpractices. Henceforth, the study recommends that the correct application of legislative frameworks and risk management be emphasized to ensure that procurement malpractices are driven out of public procurement. Further, training is considered important to both practitioners and non-practitioners to understand the pervasiveness of legislative frameworks and the importance of risk management to eradicate procurement malpractices.

The Influence of Human Resources Officers’ Attributes on Understanding and Usage of Human Resource Information Systems Outputs in Decision- Making in Tanzania

Hadija Matimbwa, Mugisha Kamala — Mon, 02 Dec 2024 00:00:00 +0000

This paper evaluated the nexus between Human Resource Officers' (HROs) attributes and their comprehension and usage of Human Resource Information Systems (HRIS) output. The study was conducted across 37 Local Government Authorities (LGAs) in six regions namely: Mwanza, Arusha, Dodoma, Morogoro, Iringa and Kagera. 201 structured questionnaires were distributed to HROs between May and July 2020. Additionally, in-depth interviews were scheduled and undertaken with eight (8) key informants to accrue additional data on Human Resources Management (HRM) practices. The findings from the ordered logistic model indicate that all four HRO attributes examined (HRIS experience, Information Technology (IT) Skills, IT Knowledge, HR Knowledge) exhibited positive β-values and are statistically significant in influencing HRO understanding of HRIS outputs. Furthermore, all four HRO attributes exhibited positive β-values demonstrating that they significantly influence HRO decision- making processes. However, only IT knowledge and HR knowledge were statistically significant. The study asserts that HRO attributes significantly influence their understanding of HRIS outputs and utilise the same to inform decisionmaking in Tanzania’s LGAs.

Relationship Between Communication and Customer Loyalty in The Small and Medium Enterprises Sector

Naheed Hirji, Nasra Kara, Bahati Mbilinyi — Mon, 02 Dec 2024 00:00:00 +0000

This paper examined the influence of communication on customer loyalty in SMEs in Tanzania. The study used relationship marketing theory and behaviourist theory to determine the influence of communication on customer loyalty in SMEs in Tanzania. Customers from bars, hair salons, and kiosks in Dodoma Urban City participated in the survey because these SMEs are important for the development of the economy of Tanzania. Convenience sampling was used to obtain the sample size of 288 respondents. The study data was obtained from customers using questionnaires. The questionnaires were self- administered to customers of bars, hair salons, and kiosks to gather data. Regression analysis was employed to test the study hypotheses. The findings showed that communication significantly influenced customer loyalty. The study therefore concludes that the application of communication improves customer loyalty in SMEs in Tanzania. The study recommends that SME owners should improve their communication skills to better communicate with their customers.

Financial Technology and Performance of Small and Medium Enterprises: Evidence from Dar es Salaam City, Tanzania

Joseph Christonsia Peter, Dr Ephraim Stephen Nnunduma — Mon, 02 Dec 2024 00:00:00 +0000

The purpose of the study was to analyse the effects of financial technology (Fintech) on the performance of Small and Medium Enterprises (SMEs). An explanatory research design was conducted in Dar es Salaam City, Tanzania. The study population was 2,867 SMEs located in two administrative districts of Dar es Salaam City namely, Temeke and Kinondoni Municipalities. The quantitative study used a sample size of 300 randomly selected SMEs. Descriptive statistics and linear multiple regressions were used to analyze the collected data. The descriptive findings show that the adoption and use of digital banking, mobile money services, and peer-to-peer lending is extremely high compared with crowdfunding. However, SMEs owners/managers were not sure about the adoption and use of crowd investing. In the case of regression model, the findings indicate that four predictors; digital banking, crowdfunding, peer- to-peer lending and mobile money services have a positive and statistically significant impact on SMEs performance. Based on the findings the study concludes that Fintechs are beneficial to SMEs performance. Therefore, the study recommends that SMEs should enhance the use of these Fintech platforms for the effective funding of their business.

Factors Influencing the Adoption of Mobile Marketing on Mobile Service Providers in Tanzania

Felix Joseph Chille, Amanda Blasius Mollel — Mon, 02 Dec 2024 00:00:00 +0000

The purpose of the study was to investigate factors influencing adoption of mobile marketing on mobile service providers in Tanzania, by looking on the effects of attitude and subjective norms. The survey research approach was applied by collecting data in Dar es Salaam in five municipalities. The study drew a sample of 100 respondents from the study population and the returned questionnaires from the sample were 90 respondents, making it90 % of the response rate. Multistage sampling procedures was used. Data were analyzed based on inferential statistical analysis. The results have shown the P value on attitude was 0.001 and subjective norms was 0.004 which is less than 5% significance level, therefore, the results indicated attitude and subjective norms has effect on mobile marketing adoption. This study finding enhances the body of knowledge by validating the importance of attitude and subjective norms in mobile marketing adoption. It is a wake-up call to the service providers in designing appropriate mobile service brands that conform to customers’ attitudes and subjective norms.

Examining the Role of Legal Instruments in Promoting Public Service Ethics in Tanzania

Issaya B. Hassanal, Mwita Sospeter — Mon, 02 Dec 2024 00:00:00 +0000

This study examined how legal instruments promote Public Service Ethics (PSEs) in public health organisations, where Mbeya Zonal Referral Hospital (MZRH) and Mbeya Regional Referral Hospital (MRRH) were the case studies. Literature shows that civil as well as public service reforms involving policy formulation and legislation of laws have taken place, yet the challenge of standards of conduct has remained in public health organisations. Whether the challenge is defects in legal instruments or whether the best practices for promoting public service ethics in health organisations are required is not known. The study employed a qualitative approach with the help of a case study research design. A semi-structured interview, focused group discussion (FGD), documentary review, observation, and questionnaires supplemented each other to collect data from 120 respondents. The study revealed that the promotion of public service ethics in Tanzania is regulated by two main legal instruments that supplement each other. These instruments are the Code of Ethics and Conduct for the Public Service of 2005. From the instruments, health secretaries managed to extract key provisions that promote public service ethics and paste them on the notice boards around the premises of the hospitals for ease of access by employees. The study also revealed that time-saving technology was the first best practice in promoting public service ethics in terms of honesty, loyalty and diligence. The study recommends capacity-building programmes to raise awareness of ethical issues and integrity of public health workers as the means to improve health care service among patients.

Examining the Impact of Reciprocity on Customer Loyalty in The Small and Medium Enterprises Sector

Naheed Hirji, Nasra Kara, Bahati Mbilinyi — Mon, 02 Dec 2024 00:00:00 +0000

Small and Medium-sized Enterprises (SMEs) face tough competition in the market; therefore, they need to create and build their loyal customer base for growth and sustainability. The main objective of this study was to assess reciprocity influence on customer loyalty in SMEs in Tanzania. The study used Reciprocity Theory and Behaviourist Theory to assess the influence of reciprocity on customer loyalty in SMEs in Tanzania. Customers from bars, hair salons, and kiosks participated in the survey because these SMEs contribute significantly to the growth of the Tanzanian economy. 288 customers drawn from bars, hair salons, and kiosks in Dodoma Urban City participated in the survey. Convenience sampling was used to obtain the sample size of 300. Regression analysis was employed to test the study hypotheses. The study found that reciprocity is a significant factor influencing customer loyalty. The study therefore concludes that the application of reciprocity improves customer loyalty in SMEs in Tanzania. The study recommends that SMEs wishing to develop customer loyalty should treat customers nicely.

Examining Auditors’ Competence and Experience Influence on SACCOS Performance

Luvisi Moses Ayumba, Muli Maingi, Maniagi Musiega — Mon, 02 Dec 2024 00:00:00 +0000

Audits are necessary due to the division between ownership and control in contemporary economies. When shareholders entrust resources to management to maximize their wealth, they expect the agents to provide them with genuine and accurate reports. The study aimed to investigate the moderating effect of firm size on the relationship between auditor competence and experience on the performance of deposit-taking SACCOs in Kenya. A descriptive survey research approach was used. A sample of 223 was chosen randomly from a target of 504. Structured questionnaire was used to collect primary data. The data was examined using descriptive and inferential statistics. The study found a substantial moderating impact of business size on the association between auditor's competence and experience and performance. Regular examinations of the audit staff's ability in Saccos in Kenya by accredited entities are necessary to enhance performance of the internal audit department.

Dividend Decisions Determinants in Financial and non-Financial Institutions Listed in the Dar es Salaam Stock Market

Osca Jonathan — Mon, 02 Dec 2024 00:00:00 +0000

The study aimed to analyze factors that influence the decision to pay dividends to financial and non-financial institutions listed in the Dar es Salaam Stock Exchange (DSE) in Tanzania. Specifically, the study: assessed the effect of profitability on dividend payout decisions among financial and non-financial firms, examined the effect of liquidity on dividend payout decisions among financial and non-financial firms; and evaluated the impact of institution size on the decision to pay dividends. The study applied a quantitative approach and used panel data from 2016 to 2022 covering nine institutions. Using a panel regression model and correlation analysis, the relationships between the determinants and dividend distribution decisions were examined. The results show that there is a positive and significant relationship between the dividend payout of financial and non-financial institutions and profitability with a coefficient correlation of 0.277 as a measure of return on equity, which is consistent with the significant regression coefficient between dividend payout and profitability. The significance and direction of this determining factor influence the decision on dividend distribution. The size and liquidity of the institution have a weak and insignificant relationship of -0.12 and 0.177 respectively with dividend distribution. The study concludes that profitability (return on equity) is among the factors to consider in the dividend distribution decisions of financial and non-financial institutions. The study recommends that investors should invest in financial and non-financial institutions that have high profitability. These institutions have great chances of paying out sufficient dividends. The study influenced DSE to follow-up on a policy that ensures dividend payout, listed firms and managers should comply by depending on the variable that generates large profit. Future research may examine the determinants of dividend payout decisions of financial and non-financial institutions listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania by incorporating additional determinants, such as ownership structures, corporate governance practices, capital adequacy, and dividend policies.

Contribution of Vanilla Production on Livelihood of Smallholder Farmers

Dorence M. Kalemile, Benedict A. Sulley, Balthazar C. Mwita — Mon, 02 Dec 2024 00:00:00 +0000

Vanilla production has received widespread reputation due to its potential to significantly impact livelihood outcomes in various societies. This study investigates the welfare effects of vanilla production among smallholder farmers in the vibrant agricultural landscape of Missenyi District Council (MDC), Tanzania. Through a comprehensive examination, this study sheds light on the diverse relationship between vanilla production and the livelihoods of smallholder farmers. A total of 105 respondents contributed to the study, providing valuable insights into the diverse dynamics surrounding this crucial economic activity. Quantitative data were collected using structured questionnaires, whereas qualitative data was collected through interviews. To ensure proper analysis, the collected data was treated and interpreted using IBM SPSS software. The results revealed a shift in households' energy consumption, with a decrease from 71.1% for those using paraffin to 61.9% using solar energy for domestic lighting as benefits of vanilla production. The study confirms that vanilla production positively impacts the entire livelihood of smallholder farmers. Understanding the benefits of vanilla production can offer valuable understanding for policymakers and development practitioners looking to empower smallholder farmers in diverse agricultural backgrounds. In light of these results, the study recommends the expansion of extension services so as to influence technical knowledge and skills of smallholder farmers. Incorporating these skills to smallholder farmers can provide potential for expansion of vanilla production, thus fostering economic and social development in Missenyi District Council.

Factors Affecting Youth Accessibility to Vocational Education Training (VET) in Singida Municipality

Bahati Shagama, Barakaeli Pallangyo — Sat, 07 Dec 2024 00:00:00 +0000

This study examines the factors affecting youth accessibility to vocational
education training (VET) in Singida Municipality. Random and purposive
sampling techniques were used to obtain a total of 114 youth enrolled, graduates
and those who did not acquire training from VET colleges for survey
questionnaires and 10 key respondents’ informants for interviews. Data were
collected through questionnaire survey and semi-structured interviews.
Qualitative data were coded and transcribed and subsequently thematically
analyzed, with regard to quantitative data: both descriptive and inferential
analysis was done including the Likert scale and binary regression adopted to
measure factors affecting youth accessibility to vocational education training
(VET). The findings revealed that the age, household size, few number of
institutes, awareness, readiness of youth was positively affecting access to VET.
The study concluded that, youths who do not have any other opportunity of
pursuing studies and ultimately get employment, need to have access to VET as
one of the means of acquiring skills demanded by the labour market. The study
recommends that, more efforts should be placed in attracting more youths to join
VET studies as a means of increasing their employability by conducting mass
awareness programmes on the need, availability and accessibility to VET. Also,
efforts to increase the number of VET colleges in Tanzania should go in hand
with extension of tertiary education loans provided by the Higher Education
Students’ Loan Board (HESLB) to cover more VET programmes as a means of
enabling youth to overcome inaffordability caused by large family sizes.

Examining the Effect of Financial Control Mechanisms on the Financial Sustainability of Selected Local Government Authorities in Tanzania: The Moderating Effect of Good Governance

Elimbinzi Mlay — Sat, 07 Dec 2024 00:00:00 +0000

This study aimed at examining the effect of financial control mechanisms on the
financial sustainability of selected Local Government Authorities in Tanzania,
examining good governance as a moderating variable in knowledge
advancement. The direction of the study was given by the Institutional and the
Agency theories. Explanatory research design was employed. The gathered data
was subjected to inferential and descriptive analysis techniques. Data was
collected through the use of questionnaire. Structural Equation Modelling was
used for data analysis. The results revealed that financial control has positive
and significant relationships with financial sustainability. It suggests that
effective financial control is critical for ensuring resources availability and
efficient utilization, thereby enhancing local government operations’
sustainability. Multi-group analysis confirmed positive moderation of good
governance of a path of financial control and financial sustainability. The
practical implication of the findings is that, institutions that promote effective
financial control contribute to their long-term financial sustainability, and that
prioritizing good governance reforms in local government leads to better
financial outcomes.