University of Dar es Salaam Business School

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Access of economically active customers to unsecured or partly secured credits from Banks in Tanzania: The case of CRDB Bank Limited
(University of Dar es Salaam, 2007) Makwi, Xavery
The study attempts to look for and examine the effectiveness of alternative non-asset based credit risk mitigants. The literature suggest that collateral, through not the first way out in lending decisions, is the second dependable way out. Its importance is given weight by banks’ supervisors to the extent of having exposure limits based on collateral adequacy (BOT,2001). The study was prompted by the fact that despite having the collateral requirement, banks cannot fully recover the loans through sale of mortgaged assets in case of default (Mlabwa, 2004). The study was conducted using CRDB Bank Limited as a case study utilizing secondary data collected from customers’ credit files and database for court cases by use of a secondary data collection form. Questionnaires were administered to bank lending staff, customers and land as well as company registry staff for collection of primary data. The data were analyzed through descriptive and inferential statistics. The main finding of the study is that credits can perform better regardless of the level of collateral adequacy provided that sound lending procedures are adhered to at all levels of credit management during the credit. Banks need to enhance credit processing, supervision and monitoring and ensuring a good customer-banking relationship. In order to enhance access to credit for small-scale customers, perceived as high risky, the study recommends for banks to have dedicated units to cater for the needs of that segment.
Access to and use of ICT among secondary school staff in Dar es Salam and Coast regions
(University of Dar es Salaam, 2013) Daniel, Alex
The main objective of this study was to determine factors influencing access to and use of ICT among secondary school staff. A total of 126 staff from 50 private and public secondary schools located in Dar es Salaam and Coast regions were involved in the study. Data were collected using questionnaire and analyzed using SPSS. Specifically cross tabulation, frequencies and descriptive analysis were used to analyse the data. Findings show that majority of schools had the necessary hardware and software but there were insufficient data projectors and internet connections. Most of the computing devices were shared among staff. Private schools were better compared to public schools in all aspects of ICT access and use. Furthermore findings show that teaching staff attached very poor weight on the importance of ICT in teaching and learning. Though, there are many challenges that hinder adoption and use of ICT among school, poor management support, coupled with lack of funds and requisite skills and knowledge hinder smooth use of ICT among schools. The study concludes that management should take a step to overcome the problems hindering ICT use among schools Finding these initiatives is inevitable if ICT has to derive the economic growth.
Access to non-financial business development services and its effect on performance of savings and credit cooperative societies in Dar es Salaam region
(University of Dar es Salaam, 2017) Illomo, Christopher Leonard
Despite the fact that access to non-financial Business Development Services (BDS) is essential, there is petite knowledge of how these services improve performance of Savings and Credit Cooperative Societies (SACCOS). This study sought to fill this gap by examining the extent to which access to non-financial BDS affect SACCOS performance in Dares Salaam region. The objectives of the study were:(i) to assess how auditing of SACCOS financial statements influences performance of SACCOS in Dar es Salaam; (ii)to examine how training of SACCOS leaders and members influences the performance of SACCOS in Dar es Salaam and, (iii) to assess the influence of technology on performance of SACCOS in Dar es Salaam. This study used the Resource-Based View (RBV) as theoretical perspective. The research involved 42 SACCOS from Dar es Salaam region. The study found that access to training of SACCOS members was positively associated with amount of savings and loan portfolio management. It was also found that audit of financial statements positively influenced loan portfolio and amount of savings. Further, the findings show that use of technology positively influenced the number of members, amount of savings and loan portfolio. In its totality, the findings show that the resources SACCOS get by accessing non-financial BDS are crucial for its performance. Therefore, any intervention targeting SACCOS should focus on access to non-financial BDS if such interventions are to lead to performance improvement.
The accessibility of export finance to small and medium enterprises (SMES) in Tanzania
(University of Dar es Salaam, 2013) Kilasi, Valentina Baltazar
The purpose of this study was to assess the accessibility of export finance to SMEs in Tanzania. The study was intended to shed light on the challenges faced by SMEs in accessing export finance and the level of SMEs export growth. Designed questionnaire was developed to obtain information from bank officers involved in export finance activities and SMEs customers from selected banks. Quantitative data were collected and analyzed using simple statistics. Findings of the study revealed that accessibility of export financing to SMEs is low despite the fact that many banks and non-bank institutions are offering the export facility. In addition, the findings revealed that there is a correlation between constraints identified and SMEs accessibility to export finance. The study recommends that there is a need to develop measures to address the constraints in order to make export finance being available to SMEs so as to sustain SMEs export growth. There is also a need to develop appropriate and favourable legal and regulatory framework that would encourage and promote export finance for SMEs. Furthermore, export finance stakeholders should establish and promote seminars, training courses and workshop for increasing awareness and capacity building to all SMEs. There should be government intervention to facilitate financial market activities that help to improve access to export finance.
Accessibility to bank loans by manufacturing enterprises :the case of foundry enterprises in Dar es Salaam
(University of Dar es Salaam, 2007) Kimia, Mwajuma R
This study examined the extent to which foundry enterprises access bank loans for their growth. To fulfill the study objectives, data was collected from 15 foundry enterprises in Dar es Salaam. The questionnaires were distributed to enterprises top managers, bank loans officials and other foundry workers. Data was quantitatively, analyzed, histogram: frequency distribution tables and regression analysis were used to present the findings. The study findings show that, foundry enterprises have little access to bank loans as compared to other manufactures. Through the model bank loans access by foundry enterprises is much affected by collateral security, interest rate, lack of assistance to loan procedures, and negative perceptions that bank officials have on foundry business. It was revealed that the physical assets present in foundry workshops such as furnaces, couplers and other asset in the workshop do not convince the bank managers to grant loans. The study also shows that there are other factors which affect bank loans access like education level, transaction cost, lack of financial records, lack of assistance to loan procedures, and the size of loan provided by MFis, which does not carter for the foundry needs and expansion leading to production below capacity. In order for Tanzania to embark on heavy industrialization in the near future, it should heavily develop or assist foundry enterprises beyond the present scope.
Accessing the contribution of the African development bank towards the development of the microfinance sector in Tanzania
(University of Dar es Salaam, 2009) Bairu, Jamila K.
The objectives of the study was to establish whether the intervention of multilateral financial institutions, in this case the ADB, towards the development of the microfinance sector in Tanzania, is producing the intended benefits, in alleviating poverty, The intervention of the ADB in the microfinance sector in Tanzania commenced in 1999, When Bank extended a loan to the Government of Tanzania to establish SELF project. SELF is operational in 14 mainland regions and Zanzibar. The study was conducted in 3 mainland regions, which have large number of beneficiaries, out of which 14 MFIs and 140 SMEs supported by the MFIs were chosen at random together with 28 MFIs officials. Both quantitative and qualitative research methods were employed and thereafter data was analyzed with the aid of statistical package for Social Scientists (SPSS). The study employed four main survey instruments to capture both quantitative and qualitative data from MFIs and business operators identified in the sample. The instruments used were interviews by questionnaires, case studies, Focus Group Discussion (FGD) and field observations. The paper asserts that MDIs are needed to provide b financial services to the poor who have no access to formal banking institutions. Based on the results of this study, it is evident that the intervention of the ADB does provide the intended benefits i.e. in alleviating poverty. Majority of the respondents indicated positive change income due to access to ADB resources. Unfortunately SELF project only access covers rural areas therefore they have limited coverage and for those living in urban areas have no access to the funds. Funds from donors should build organizations to be able to survive in market without funds from donors (Rhyne and Otero, 1993). Cooperation among donors could improve competition among MFIs and thus speed evolution. Policy makers will benefit as the study findings provide suggestions on how policy can be improved. With improved and easy to implement policies, more SMEs and the community will be able to access and benefit from the services of MFIs.
Account holders’ security perception factors and low usage of internet banking in Tanzania
(University of Dar es Salaam, 2010) Masuha, Nkonze
Despite the contributions of internet banking, making it possible for customers to manage their finance whenever and wherever they are, the increase in level of this type of banking is not as high as could be expected. One of the major reasons is lack of security. Despite the awareness and verbal reassurances provided by financial institutions fewer customers use the service. The main focus of this dissertation was to analyse the current situation of internet banking security, by assessing the risks faced by internet banking customers. The study identified major factors that affect account holders’ perception towards the security of internet banking and the major problems that exist in Tanzania’s banks in achieving satisfactory level of security. In addition, the study attempted to explore some measures, which could be used to improve the security of internet banking. The research was carried out using structured questionnaire to banking customers and direct interview of selected bankers. Findings indicate past experience, perception of protection efforts made by banks, information provided by banks, awareness of online attacks and knowledge of security measures are factors that influence account holders’ perceptions that internet banking are open to security breaches and therefore influence low usage of the service. The findings also show that internet banking customers are not fully aware of the existence of hackers and different online attacks that can cause problems to their accounts. Thus, banks should work on these perception factors and weaknesses so as to bring back trust to their customers and increase the usability of the service.
Accountants' perceptions of the effectiveness of continued professional education for Accountants in Tanzania
(University of Dar es Salaam, 2010) Sokko, Amani A.
In July 2001 the Governing Board of the National Board of Accountants and Auditors Tanzania (NBAA) introduced a mandatory CPE scheme. The objective of the CPE scheme is to encourage all the Board's members to update and expand their knowledge and practical skills in order to maintain high standards of accounting in Tanzania. The underlying emphasis is that the members must receive value from the training and the training has some effect in changing the practice or way of working of the members. Using self-perceptions of the members as the reasonable procedure for measuring the value receivable from CPE participation the objectives of this research were to measure CPE effectiveness, identify deterrents to effective continued professional education and the relationship between the identified deterrents and the perception of the CPAs on the CPE effectiveness. This study used questionnaire method. The questionnaires were distributed to CPAs working in various public and private organizations located in Dar es Salaam. Dar es Salaam was picked because it absorbs nearly 77 per cent of all CPAs in Tanzania. About 200 questionnaires were distributed and 116 questionnaires were collected achieving a response rate of 58 per cent. The result of the analysis showed that in general the CPAs are in agreement that the CPE Scheme is effective in transferring the knowledge gained into real working place. It is also observed that the deterrents to CPE effectiveness are also experienced by Tanzanian CPAs in varying degrees. As regards the relationship between CPE effectiveness and the identified deterrents the study showed that there is significant negative relationship between CPE effectiveness and the dispositional deterrent. The situational and informational deterrents showed weak negative relationship with CPE effectiveness. Institutional deterrent showed significant positive relationship with CPE effectiveness. These results lend no support to the study similar to this made by Susan (2005) in North Calorina. The study has finally contributed to NBAA as the CPE policy maker by suggesting various ways of improving the CPE scheme
Accountants' perspectives on the influence of external audit services on the implementation of IPSAS: evidence from Tanzania
(University of Dar es Salaam, 2020) Mssusa, Neema Kiure
Despite the potential for the external audit services to influence the implementation of the International Public Sector Accounting Standards (IPSAS), the empirical literature does not document this influence, which creates a knowledge gap. This study sought to fill this gap by assessing perspectives of accountants on the impact of the external audit services on the implementation of IPSAS in Tanzania. Adopting the positivist research paradigm, the study employed a cross-sectional survey in which 379 respondents, comprising Public Sector Entities (PSE) financial accountants, internal auditors and external auditors, participated. A self-administered questionnaire was used to collect the data. Data analysis techniques employed were the mean, percentages, standard deviations and structural equation modeling. The findings suggested that external audit services influence the implementation of IPSAS. Moreover, the findings showed that regulatory framework moderate the influence of external audit services on the implementation of IPSAS. Furthermore, the findings proposed that auditor's characteristics mediate the influence of external audit services on the implementation of IPSAS. Looking at the individual components of external audit services and regulatory framework, the findings suggested that the assurance services and Parliamentary Accounts Committees (PAC) have no influence on the implementation of IPSAS. Some practical implications of the findings are that PAC and external audit services may have a profound impact on solving the accountability, management and decision-making challenges that have hampered PSE. Consequently, the study recommends that the government should build structures that encourage organizational learning to improve the skills and knowledge of accountants. Also, the National Audit Office Tanzania and PAC should devise a mechanism that would foster a close working relationship between them. PAC should familiarize themselves with applicable IPSAS requirements. The study's key limitations are that it failed to consider other potential factors that might affect IPSAS implementation, and the assumption of homogeneity at the level of PSE IPSAS implementation. These limitations present opportunities for further studies that could extend this study's insights.
Accounting and accountability in faith based organization: a case study of the evangelical lutheran church in Tanzania, eastern and coastal diocese
(University of Dar es Salaam, 2006) Mushi, Felister Samuel
This study examines accounting and accountability in the context of governance in the Eastern and Coastal Diocese of the Evangelical Lutheran Church in Tanzania. We focused on four ingredients of accounting and accountability relationship, namely conformance with rules, norms and canons of the church by the church leaders and functionaries; performance in service delivery and development plans; the amount of information available to member of the church, and structure of roles and power distribution in the church organization. The significant findings include: availability of adequate systemic controls to ensure conformance with church rules, norms and canons; ‘medium ‘ performance in service delivery and development plans at the congregation and diocese levels, but ‘low’ performance at the church district office level; the church affords all stakeholders adequate information and opportunity to participate in decision and policy making processes.However, accounting and accountability in the church are influenced by two apparently contradictory orientations held by the congregants. On one hand, Biblical teachings make some congregants shy and soft in criticizing church leaders or making demands. On the other hand, adequate secularization of values in the church enables congregants and other stakeholders to call church leaders and functionaries into accountability.Recommendations include the need to strengthen financial accounting instruments; the need to strengthen the church district offices; the need to create autonomous boards for major projects; and the need to commit more time and funds to evangelistic work.
The accounting choice between successful efforts and full cost methods: evidence from International oil and gas companies in Tanzania.
(University of Dar es Salaam, 2018) Ally, Mohamed
The study aimed at exploring applicable accounting methods used by oil and gas companies operating in Tanzania as well as examining the rationale behind selection such accounting method. The study employed qualitative method and used 25 in depth interviews to collect primary data from accountants, external auditors and regulatory bodies. The interviews were triangulated by the annual reports in which accounting policies of the visited companies were reviewed. Thereafter, data were subjected to narrative analysis. The findings reveal that full cost methods and successful efforts method are both used in Tanzania, however successful efforts method is more prevalent as compared to the full cost method. It was further found that, oil and gas companies in Tanzania derived their accounting methods from parent companies. Other probable rationale of account choice mentioned are; legal and local laws, source of finance and external auditors in relation to size of the company. Moreover, despite of the practical popularity of the two methods, yet are not know to some of practitioners. Probably due to the “silent mode” of the IFRS 6 which does not explicitly mention the two methods or the newness of the hydrocarbon sector. The study recommends more trainings on oil and gas accounting. Hence the regulatory bodies could use this opportunity to update practitioners regarding accounting standards relevant to oil and gas sector. Since the study is about accounting choice, further studies with wider sample covering individuals such as board of directors, managing directors or senior management staffs with mandate of approving accounting policy choice could be more appropriate and provide further insights.
Accounting information system salient features and public organization performance: the case of selected social security fund in Tanzania.
(University of Dar es Salaam, 2018) Kabwoto, Dorothy Joas
This study about the accounting information system salient features in relation to public organization performance, the case being social security fund. Specifically, the study intended to establish accounting information system design in Social Security Fund, to determine how integration of accounting information system influence the performance in Social Security Fund and to examine how the functionalities of accounting information system influence performance in Social Security Fund. The study employed both quantitative and qualitative methods within descriptive research design to answer the research objectives which were narrowed into research questions. The study surveyed 6 Social Security Fund by using sample size of 100 questionnaires. In addition, observations and documentary reviews techniques were used to gather information. The data were analyzed using Statistical Package for Social Sciences (SPSS) and Microsoft Excel program. The study found out that organization performance is altered by the application of AIS accelerated by AIS functionality and Design Level. Nevertheless, AIS Integration is less regarded to be the factor influencing organization performance due to the fact that people may less likely share their knowledge or integrate their accounting and financial tasks in the organization. Accounting Information System has almost transformed all the accounting and finance activities and that could not only mean transformation but advancement toward the new way of treating the accounting and finance functions. The study ascertained that if accounting information system is valued and adopted to most public organizations through learning, culture emphasis and exposure, then privilege of AIS will lead to quality, time management and relevance of accounting information, hence better decision making that leads to organization performance. A Comparative study should be undertaken to other sectors as well. Also customer study. May assess the factors hindering use of AIS adoption by public organizations in Tanzania. Another study made recommended to determine possible strategies for expanded AIS application in Tanzania.
Achieving information security assurance: the skills readiness of the internal auditor: a case study of National Social Security Fund
(University of Dar es Salaam, 2013) Omary, Rashid Kwangaya
There has been a general upsurge in the changing role of internal audit in Tanzania in the past few years to due to an increasing awareness and adoption of the corporate governance principles and application of Information Technology in Tanzanian organizations. Despite this fact, little attention has been given to the role of internal audit function which is vested with the responsibility of giving assurance on organizations internal controls, risk management and governance activities. We may therefore, have limited knowledge about the internal audit readiness in handling this challenging environment. This study examines the factors that influence internal auditors’ readiness in facing the challenging Information Technology environment. The major research question was whether the results could help general level of internal auditors’ readiness in discharging their role as assurance givers in the context of NSSF. A study of sixteen internal audit staff and forty non audit staff in Dar es Salaam based offices was used to analyze the effects of Information Technology on internal audit. Using the drawn sample, the results indicate that internal auditors are not adequately ready to competently audit and provide sufficient assurance on IT driven operations of the organization. The Managerial implications and direction of further research have been discussed. Findings from this study provide evidence that internal auditors in Tanzania have currently low readiness in employing IT while discharging their professional duty of providing assurance on organizations risk management, controls and governance in their organizations. The study also shows that competency of auditors is also at stake as most of client’s data are in electronic format hence auditors audit around the computer; print out the pertinent information and then scrutinize the printed pages. As such, the study shows that the internal auditor needs to have sufficient expertise in the application of computer technology to the auditing process to be able to interview technical people, review the systems, operating documentation and installations and finally recommend controls in the systems
Actors affecting employee retention in Tanzania’s public sector: A case of Tanzania Ports Authority in Dar es salaam
(University of Dar es Salaam, 2017) Katolo, Teddy John
Employee retention strategies have much benefits that can be experienced , integrated incorporated and adopted by public organizations. In the dynamic changes and nature of the organization, it is thus imperative for management to engage and involve employees in attaining retention strategies in order to effectively steer through challenges related to employees’ job dissatisfaction. The general objective of this study was to assess the influencing employee’s retention in Tanzania public sectors. Meanwhile, the study was concerned at assessing the existing gaps in retention strategies offered by public sector to the employees in Tanzania. In order to attain the aims and intention of this study; a total number of 167 respondents were involved through convenient sampling method with directive from quantitative method of data collection by the use of questionnaire and analysed by SPSS version 20. The findings of this study revealed that job security, working condition and employee compensation have statistical significance influence to the employee retention in Tanzania Ports Authority. Also it further revealed that, employees are the engine that play important role, drives productivity as well as results of the organization, hence they need to have long term contracts, participation in decision making, occupational health and safety, training and advancement, good channel of communication, pension benefits, job flexibility, salaries, increase, reward, incentive package as well as medical benefit and insurance. The result of this study can be undertaken by public organizations to develop policies. Regulations, practices, and different strategies that enable to have high levels of employee retention in Tanzania, while in creating greater efficiencies and effective in attaining retention in Tanzania, while in creating greater efficiencies and effective in attaining retention strategies in the public sector, specifically at Tanzania Ports Authority. The findings of this study provide a room for further studies on areas of investigating the nature of organizations towards employee retention in Tanzania public sector.
The adaption of electronic commerce technologies and its impact on business processes in Tanzania
(University of Dar es Salaam, 2002) Mwakinyuke, Adolf Anyabwile
In recent years, organizations have found themselves in environments that are more challenging and dynamic than over before. Technology and practice have changed very rapidly as a result of the revolution in ICTs. Technological developments and breakthroughs often give rise to varying productivity rates and standards of living. In Tanzania, information about how firms have benefited from using electronic commerce technology is scarce and not much is very well understood especially in relation to how these benefits have actually been realized. This study analyses how the adoption of e- commerce technologies has had an impact on business processes in Tanzanian firms. A survey of 50 business firms was conducted to evaluate how these firms have benefited from the adoption of the new technology. The findings reveal that managers perceive the level of cost reduction in transaction processing has been reduced by at least 25% due to the adoption of e-commerce technology. E-commerce has been effective in eliminating many steps previously taken by firms to arrive at similar decisions, the increase in profit is more than 10%, and the majority of ISP firms see the recognition of electronic signatures and government laws as a great constraint to the further utilization of e-commerce technologies. From the findings, it is recommended that the Government should without delay develop an e-commerce strategy and a national e-commerce policy. The Government should also help in creating e-commerce driven opportunities; create a friendly and healthy e-commerce conducive environment while monitoring the proper adoption of e-commerce technology rather than being just a regulator. The Government should protect their consumers through strict legislation.
Adherence of the health and safety legislation at workplaces: the case of Tanzania electrical, mechanical and electronic services agency
(University of Dar es Salaam, 2007) Ndidalema, Eugene Felician
The construction industry in Tanzania is ranked high in the comparative list of accident rate in the different industries, after mining and quarrying. Due to this fact, the government of Tanzania supports Health and Safety at workplaces by various means such as enacting Acts, establishing regulatory bodies, authorities and entrusting them with required powers for enforcements. Literature review, questionnaires, unstructured interviews and observations were used to test the formulated hypothesis stating that: the non-compliance to health and safety matters at the construction sites is exacerbated by the slackness of the institutions entrusted to institute the legislation. The emphases have been put on situations as found at construction/garages sites in comparison with what is in legislation and how regulatory bodies and consultants concerned are implementing their duties and responsibilities to ensure the adherence of legislation requirements. It was found that most of legislative requirements are violated or not clearly understood by stakeholders. This was found to be due to measures as stipulated in the Occupation Health and Safety Act, not yet being put into effect by the enforcement authorities. Recommendations have been made to the Government, regulatory bodies, consultants and employees/contractors to work hand to rescue the situation.
Adherence to occupational safety and health requirements in computer related work environment in Tanzania: a case of Dar es Salaam region
(University of Dar es Salaam, 2015) Nzyuko, Stephen
This study assessed the adherence to Occupational Safety and Health Requirements in Computer Related Work Environment in Tanzania and its study case was Dar es Salaam Region. The study sought to assess if the management was aware of the risks the workforce was exposed to and if there was anything done to sensitize and protect the workforce against such risks. To accomplish this task a descriptive research design was adopted. The area of study was Dar es Salaam Region focusing in the banking industry and institutions of higher learning. The purposive sampling technique was used in selecting specific banks and institutions of higher learning while for individual respondents the convenience sampling technique was used. Questionnaires and observation were used as instruments of collecting data which was finally analyzed using SPSS v16.0 software. It was done through frequency tables. The findings showed that there was no clause in the Occupational Safety and Health Act 2003 in Tanzania that addressed ICT and computer workers, all the organizations studied did not have internal ICT safety and health polices, management had little knowledge of risks in computer related work environment and the preventive measures of those risks, the work environment was not ergonomically safe and healthy and the workforce reported of health complications. The study recommends that the government should include the safety and health of computer users in the Occupational Safety and Health Act, employers should be educated on ICT safety and health matters in order to provide safe and health working environment and lastly the computer training programs should contain a package on active behavioral and passive structural strategies for ICT user’s safety and health.
Administration of justice through the use of ICT in Tanzania: a case of courts in Dar es Salaam
(Unversity of Dar es Salaam, 2014) Hongoli, Lusungu Hemed
The aim of this study was to assess the factors influencing the use of ICT in the administration of justice in Tanzania. The study was undertaken using the courts in Dar es Salaam region as a case study. Respondents who were involved in the study were 120 and were randomly selected. Data obtained were analyzed using SPSS to obtain the factors which influence the use of ICT in the administration of justice. Findings show that ICT within the judiciary is mostly used for typing, printing and photocopying judgments, orders and proceedings. The individual factors which influence the ICT use in the administration of justice process are the individuals‟ perception towards ICT, inaccessibility to computer facilities and the level of individuals‟ computer training. The technological factors that influence the use of ICT in courts are the unavailability of infrastructures for ICT development, incompatibility of the available systems with users and use, low quality of the system and inadequate troubleshooting. Additionally, the management factors found to affect ICT development in justice system are; inadequate financial resources, lesser commitment of the management to ICT development and failure to consult users before adopting Information Systems, while the organization factors was the conservative perception that ICT is not part of the judiciary culture. Finally, the finding have shown that, development of ICT for administration of justice in Tanzania is far from having the necessary technologies such as case tracking and management, courtroom technologies such as audio recording devices, video conference systems and internet connections. These technologies touch the key areas in the administration of justice processes. It is thus recommended that efforts should be made to ensure that ICT is deployed to the maximum level to ensure unimpeded access to justice and dispensing quality and speedy justice through accountability, transparency and fairness in the judiciary.
Administrative governance and executive agencies’ service delivery in Tanzania
(University of Dar es Salaam, 2015) Kihamba, John Samuel Kusaya
This study examined the effects of administrative governance on service delivery focusing specifically on three aspects namely: hierarchy, market principles and customer driven services. It draws experience from six executive agencies -Tanzania Civil Aviation Authority (TCAA), Tanzania Public Service College (TPSC), Government Chemist and Laboratory Agency (GCLA), Tanzania Meteorological Agency (TMA), Weights and Measures Agency (WMA) and Drilling and Dam Construction Agency (DDCA). The study adopted case study research design; data were collected using in-depth interviews, questionnaires and documentary review. The findings demonstrate strong relationships between hierarchical arrangements, market principles and the customers’ driven services and the performance of executive agencies. Thus, agencies with ineffective hierarchical arrangements, poor application and inappropriateness of market principles and less institutionalized customer-driven services have been underperforming. This is the case with WMA, DDCA and TMA. In order to improve the performance of executive agencies, this study recommends the rationalization of hierarchical arrangements so as to make them match with the ethos of administrative governance. Furthermore, given the nature of some of the services provided by executive agencies (pure public goods, non-excludable), it is recommended that the adoption of the governance framework in the public sector has to be carefully undertaken so as to take into account contextual factors. Lastly, customer-driven services can be affirmed by ensuring that each agency has a client service charter and commits itself to using it as a guide in improving the delivery of public services.
Adoption and implementation of accounting system in higher learning institutions :the Case of College of Business Education
(University of Dar Es Salaam, 2016) Saka, Prisca Emmanuel
This study aims at investigating the adoption and implementation of accounting system in Higher Learning Institutions (HLIs) using CBE as a case study. Specifically the study intended to identify the factors which influence the adoption and implementation of accounting system at CBE, challenges faced by CBE during adoption of accounting system, the challenges faced by CBE during implementation of accounting system and to investigate the perceived usefulness of the system adopted and implemented at CBE . Addressing the mentioned objectives, different previous literatures were reviewed and Technology Acceptance Model (TAM) was used to develop theoretical understanding of the study. Furthermore, the study used qualitative approach to address the objectives. Basing on CBE as a sample of the study with 20 respondents, observations, interviews and telephone interviews were employed as data collection techniques for the study. Finally data were analyzed by using qualitative data analysis techniques. Different reasons and benefits of adopting accounting systems, including higher speed in operations, quick generation of reports and the system is integrated with banking system. Also some challenges such as frequent changes in accounting system version and procedures, higher costs of implementation and availability of computer infrastructures were revealed.Conclusively, Manual accounting system was replaced computerized pastel accounting system; despite, study recommends that the management in HLIs have to increase the provision of practical training continuously to users of the systems and to ensure the system is user friend. Also the availability of certified system personnel is important since will help to solve frequent problems of the system professionally, and employment of system specialist.

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