Browsing by Author "Barwongeza, Dauson Solomon"

Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    External factors influencing effective implementation of external audit recommendations in oil and gas and public organizations : a case of Tanzania petroleum development coorporation
    (University of Dar es Salaam, 2017) Barwongeza, Dauson Solomon
    The implementation of CAG recommendations have been a problem in many public organizations without excluding publicly owned oil and gas companies; this developed the interest for this survey research. The study was conducted by Tanzania Petroleum Development Corporation (TPDC) with the main objective of analyzing External factors influencing effective implementation of external audit recommendations in oil and gas and public organizations. In details, the study focused on description and identification of normative, coercive and mimetic factors influencing effective implementation of audit recommendations. This study employed descriptive study design. The data collection was through a structured questionnaire that was disseminated and filled by 40 staffs of TPDC. The data gathered were cleaned and analyzed by using Statistical Package for Social science computer software known as SPSS and using excel spreadsheet in the computation of percentages of mean. The findings showed that normative factors based on professional training have the influence on the effective implementation of CAG recommendations by 34%. The role of professional bodies networking and certification to members indicated as normative factors by 35%. While coercive factors based on government role in strengthening internal control 35%, the role of PAC, donors' release of fund and role of regulatory agencies in the form of penalties also influence the effective implementation of CAG recommendation by 35%,33 and 38% respectively. Mimetic factors based on the role of other government organizations based on the collapse of some government organizations by failing to implement CAG recommendations led to influence on the effective implementation of the CAG recommendations by 37%. From the study findings, the government should ensure that every public organization such as TPDC has relevant policies in place. Moreover, the government should develop and impose the rules and regulations to enforce timely implementation of the audit recommendations. Further, Serious obligatory disciplinary and penal measures have to be taken at diverse levels for all proven to public institutions delaying to implement the audit recommendations. And lastly, the government has to fully utilize the mass media in publishing the audited financial statements of all public organizations the organizations to enforce timely and effective implementation of audit recommendations. There are needs of conducting many studies in public sector on actual transparency and accountability efficiencies to the public. And what are perceptions of the public institution's on received audit recommendations.