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Item 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 KiureDespite 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.Item Administrative governance and executive agencies’ service delivery in Tanzania(University of Dar es Salaam, 2015) Kihamba, John Samuel KusayaThis 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.Item Adoption precursors and the sustainability entrepreneurial approach in Kenya’s agribusiness sector; the case of the flower Industry(University of Dar es salaam, 2018) Juma, Flaura Kidere MapingaThe adoption of sustainability Entrepreneurial Approach (SEA) in business is a panacea for sustainable development in in today’s global arena. However knowledge regarding precursors of its adoption in a developing country’s context is scanty. Therefore, it is crucial to explore precursors of SEA from a developing country’s context as well as in a developing holistic manner. This study explored the procursors of SEA adoption using in depth interviews of sic heterogeneous flower firms where the firms were the unit analysis and managers charged with sustainability matters where the unit of enquiry. The data was analysed using thematic analysis. The results showed that external precursors for the adoption of SEA consisted of market and industry trends, international standards, community pressure and consumer expectations. Whereas, the internal firm precursors included firm culture, business goals, ecological needs, financial and technical capability. On the other hand, precursors related to entrepreneurial behaviors comprised innovation, vision, leadership style, passion for nature, passion for people and being knowledgeable. Study results also showed that control precursors consisting of investors’ involvement, investor knowledge, need to restore industry image were crucial in the adoption of SEA. However, regulatory framework that was effective in enforcement influenced the adoption of SEA. These included international standards for member countries were firms were involved in exporting flower. Whereas, local regulations.Item Antecedents of entrepreneurial values among university students in Uganda(University of Dar es Salaam, 2014) Abaho, ErnestThis study examines the influence of curriculum and background factors on entrepreneurial values among Ugandan University students. It uses a combination of qualitative and quantitative methods based on a survey of 886 final year university students from 12 universities and 21 study programmes. Structural Equation Modelling is used for quantitative data analysis through Analysis of Moments Structures while NVivo 10 is used for qualitative data analysis. Findings indicate that parents’ level of education, interaction with entrepreneurs, lecturers’ entrepreneurial experience and experiential learning have a significant relationship with entrepreneurial values. However, age, birth order and gender are not associated with entrepreneurial values. Unlike most previous studies, this study does not find significant influence of gender on entrepreneurial values except in risk taking and proactiveness where males scored higher than females. The study corroborates the social learning theory, the experiential learning theory, attribution theory and the theory of planned behaviour with the form and nature of interaction with parents and formal educators influencing development of entrepreneurial values. The findings do not support the gender theory which posits that the way women are socialised acts as a barrier to development of entrepreneurial values. Neither does it support the argument by some researchers that existing descriptors of entrepreneurs are masculine and should not necessarily apply to females. This finding may be a reflection of fundamental changes in society and gender roles as a result of increased females’ access to education, job opportunities and attitudes. The study suggests an entrepreneurial values development model for use by educators and researchers. Future studies can examine the role of pre-university education in shaping entrepreneurial values.Item Antecedents of intrapreneurial behaviour of small and medium enterprises in fruit juice processing(University of Dar es Salaam, 2019) Afriyie, NinaAs much as intrapreneurship is acknowledged as one of the key factors for firms’ growth and competitiveness, knowledge on how to promote intrapreneurship in small and medium enterprises (SMEs) is limited. This study aimed at establishing the effect of potential antecedents of employees’intrapreneurial behaviour of SMEs, focusing on fresh fruit juice processing SMEs in Ghana. Building on existing scholarly works and theories, this study sought to understand owner-managers perspective on the potential antecedents of employees’ intrapreneurial behaviour as well as to ascertain the potential effect of employees’ perceived self-efficacy and motivation on intrapreneurial behaviour. The differences in employees’ self-efficacy, motivation and intrapreneurial behaviour with respect to their demographic characteristics were also focused. To achieve the research objectives, an explanatory research design with survey strategy was employed. Interviews were conducted to obtain qualitative data. The population of the study was workers and owner-managers in fresh fruit juice processing industry. A sample of 290 workers from three regions Greater Accra, Eastern and Central was drawn with 234 respondents fully participating while a total of 09 respondents participated in the qualitative phase. Structured questionnaire and an interview guide were the research tools used in collecting primary data from workers and owner-managers in a divergent mixed method approach. Descriptive and inferential statistical tools were used to analyse the quantitative data while thematic analysis was applied to the qualitative data. Findings on demographic characteristics revealed that differences exist in gender and employee self-efficacy but not motivation and intrapreneurial behaviour. Employee age was indifferent to self-efficacy, motivation and intrapreneurial behaviour while significant difference was found in employees’ level of education and intrapreneurial behaviour but not self-efficacy and motivation. Further analyses also demonstrate that employee self-efficacy and motivation have a potentially significant effect on intrapreneurial behaviour. The results indicate that intrapreneurial behaviour of SMEs in fresh fruit juice processing correlates with employees’ self-efficacy and motivation and that these two could be regarded as antecedents of employee intrapreneurial behaviour. In addition, it was also revealed that firm resources availability may have a significant mediating effect on the antecedents of intrapreneurial behaviour. This study recommends SME owner-managers and other stakeholders’ to develop prudent strategies to enhance and grow the self-efficacy and the intrinsic drive of employees. These could be in turn, used as key factors in designing and targeting the campaigns for the emergence of intrapreneurship in SMEs characterized by innovative and proactive behaviour. Additional antecedents such a culture of continuous improvement, a learning attitude, ego and passion, a sense of belonging, job security, effective communication, education and training and good remuneration were also discovered from the qualitative phase. Further research is needed to identify other factors that could aid in the campaign on how to promote intrapreneurial behaviour in small firms in the Sub-Saharan African context. Again, since this study tested the observational casual effect regarding the antecedents of intrapreneurial behaviour through cross-sectional design, a longitudinal study which goes further to examine an actually casual effect could be conducted.Item An assessment of female representation in leadership positions in selected primary schools in Iringa, Tanzania(University of Dar es Salaam, 2016) Mwahombela, LucasThis study sought to assess factors contributing to gender inequality in leadership positions in Kilolo District and Iringa Municipal Council primary schools in Tanzania. It particularly investigated stereotypes and beliefs, explored the perception of stakeholders regarding gender inequality as far as leadership positions in primary schools are concerned and finally investigated potential strategies to minimize gender inequality in leadership positions in primary schools. Leonard Jones’ model (2009) was employed to establish the basis of gender inequality in leadership positions in primary schools. Semi-structured interviews, questionnaires, focus group discussions and documentary review were utilized to collect data. Semi-structured interviews were conducted with eight head teachers, four ward coordinators, two District Education Officers and Teachers Service Department (TSD) Officers as well as the Regional Education officer. Focus group discussions involved four groups of teachers while questionnaires were administered to 200 teachers from selected primary schools in Kilolo District and Iringa Municipal Council. The study revealed that family commitments, lack of confidence, stereotypes, traditions, religious beliefs, inadequate training, mentoring and empowerment led to gender inequality in leadership positions. It was recommended that training, mentoring and the provision of quality education strategies should be exploited in an endeavour to minimize gender inequality when appointing leadership positions in primary schools. Further the study contributed to the body of new knowledge and recommended areas for future research.Item Auditing practices and accountability in local government authorities: a case study of Tanzania: theory of wrestling for internal efficiency(University of Dar es Salaam, 2014) Tulli, Mwamini MadhehebiThis research investigates the phenomenon of auditing practices and accountability in four Tanzanian Local Government Authorities (LGAs). Specifically, the study explores the manner and the extent to which auditing practices interact with accountability and internal efficiency. The study adopts an interpretive approach and executes a grounded theory strategy in the data collection and analysis. The findings of this research reveal that there are apparent struggles to make LGAs accountable, and efficient and the need for efficient and accountable LGAs causes the LGAs’ stakeholders to introduce various measures and reforms. Auditing is revealed to be a catalyst for organizational change, as most of the accounting and administration reforms undertaken in the LGAs in Tanzania were initiated, adopted and implemented as a result of anomalies and deficiencies uncovered by auditing practices. This research concludes that, despite being a catalyst for organizational efficiency, neither internal nor external audit can bring about efficiency in an organisation unless it is backed by powerful and influential stakeholders.Item Auditor monitoring and audit quality: a perspective of board members and top executives in the financial services sector in Uganda(University of Dar es Salaam, 2013) Kaawaase, Twaha Kigongo MujjumbulaThe study addressed the extent to which dimensions of auditor monitoring (i.e. Board of Directors’ Effectiveness, Audit Committee Effectiveness and Regulatory Monitoring) have influenced audit quality in the financial services sector in Uganda. It also examined the interaction effects of auditor type and auditor tenure in the association of these elements with audit quality. The study was motivated by a continued questioning of audit quality that heightened with recent financial reporting scandals. Prior studies have been archival and inconclusive and point to lack of a universally acceptable definition or operationalisation of the concept of audit quality. This study used a mixed methodology approach involving a sequential triangulation of qualitative and quantitative methods, and cross-sectional data. The first phase of the study was mainly qualitative and involved 106 audit practitioners, 31 credit analysts and 13 corporate governance practitioners in the financial services sector in Uganda. Phase Two of the study was quantitative with 183 respondents from 61 financial services firms in Uganda. Phase One data was analyzed using NVivo8©, while Phase Two tested clearly formulated hypotheses and the data analysis included exploratory factor analysis, correlations, regression tests and testing for interaction effects. The results show that within financial services firms in Uganda audit fees, ability of the auditor to constrain discretionary accruals and the extent of compliance with accounting standards, legal and regulatory requirements are valid and reliable measures of audit quality. It was also established that dimensions of auditor monitoring (Board of Directors’ Effectiveness, Audit Committee Effectiveness and Auditor Regulatory Monitoring) are significant predictors of audit quality. The predictive power of the constructs in order of importance is: Board of Directors’ Effectiveness, Audit Committee Effectiveness and Auditor Regulatory Monitoring. The regression model predicts 59.7 % of the variance in audit quality in financial services firms in Uganda. It was also established that there is no significant difference in perceived audit quality between reports from big four audit firms and small and medium practices. The study also showed that the longer an audit firm remained engaged by a financial services company, the higher the audit quality. The interactions of Board of Directors’ Effectiveness with Auditor Type as well as with Auditor Tenure were found to boost audit quality. The main conclusion of the study is that audit quality can be improved by enhancing auditor monitoring, taking into account the interaction effects of auditor type and auditor tenure on the relationship between Board of Directors’ Effectiveness and Audit Quality. It is therefore recommended that to improve audit quality, issues illuminated by this study that make Boards of Directors, Audit Committees as well as auditor regulation effective are critical when setting up such structures. Managers in paying audit fees should demand a commensurate level of audit effort and service quality from external auditors, and to hold audit planning meetings with auditors to ensure that audit quality issues are incorporated at that stage. The regulator of external audit firms in Uganda should incorporate the indicators of audit quality in their audit firms’ inspection tool.Item Board Composition and Financial Performance of Manufacturing firms in Uganda(University of Dar es Salaam, 2017) Akisimire, RichardThis study examined the effects of board composition on the financial performance in the sector. The study was cross sectional and quantitative. A valid research instrument was utilized to conduct a survey using 78 Ugandan manufacturing firms and 235 board members (respondents) as the unit of inquiry. Correlation and regression were used to ascertain the validity of the set hypotheses. Findings in respect of the main objective indicate that board composition is strongly and positively associated with the financial performance of Uganda’s manufacturing firms. For the specific objectives; Board diversity and board size are significantly associated with firm financial performance. However, CEO Chairman Duality was found to have an insignificant association with the financial performance of Uganda’s manufacturing firms. Firm size was found to have an insignificant moderating effect on the relationship between board composition and financial performanceItem Credit Risk Management in Commercial Banks: a Tanzanian perspective.(University of Dar es Salaam, 2012) Richard, Evelyn MwetaItem Determinants of capital structure and portfolio behavior of commercial banks in Tanzania(University of Dar es Salaam, 2013) Swai, Tobias AloisiCommercial banks are important agents to economic growth and their contribution depends much on their capital base, capital allocation as well as their portfolio behavior. This study examined determinants of capital structure and portfolio behavior of commercial banks in Tanzania by using panel financial data of 14 banks from 1998 to 2010 on a quarterly basis. In order to examine determinants of the capital structure, the study applied multiple-indicators-multiple-causes structural equation modeling. In testing for portfolio behavior and measuring the impact of capital structure on portfolio holding of the banks, a profit maximization linear regression model was used. For all tested hypotheses, four models were considered, namely, a general model; bank size; ownership structure and structural break models. Results from the study indicated, in order of importance, that bank size, profitability, non-tax depreciation shield, growth and volatility are key determinants in capital structure decisions of commercial banks in Tanzania. Profitability is the only variable significant for bank size model. Growth is not significant in bank ownership model. Within banks’ effects and across time, results revealed that returns on loan funds and investment in government securities are important drivers for portfolio holdings of commercial banks for all four models. Returns on interbank loans and expenses paid for deposit holders behave differently based on bank size, ownership and structural break. Larger banks were found to have significant effect on interbank loans and returns to deposits in their portfolio holding while bank ownership had no significant impact. Leverage was found to be an important variable in portfolio holding within banks and across time based on the tested models. In explaining the impact of capital structure decision to portfolio behavior, bank size and ownership were significant while structural break was insignificant. The study results are consistent with trade off and pecking order theories of capital structure. The study contributes to understating of commercial banks’ capital structure and investment behavior in developing countries by considering size and ownership effects, variables which were not studied before. In due regard, there is need for close examination of commercial banks’ investment and profit margins as well as impose new regulations on foreign bank entry. Results from the study provide practical recommendations to consumers in understanding bank investment behavior and innovation in the banking sector and diversification of banks portfolio holdings including deposit mobilization.Item Determinants of labour mobility in the banking industry of Tanzania: employees’ perspective(University of Dar es Salaam, 2012) Mboya, Wilson JosephLabour mobility is one of the most critical management challenges facing many organizations in the world today. Employees’ attraction and retention in many parts of the world including Tanzania, is no longer a buyers’ market. Consequently, organizations are spending massive resources to attract and retain the best employees. However, in most cases these efforts end up in vain as many organizations steadily experience dysfunctional labour turnover. This study used the banking industry as the context to represent other industries. The banking industry of Tanzania is one of the industries experiencing high rate of labour mobility due to economic liberalization, financial sector reforms, rapid growth of the industry and stiff competition. The industry is characterized by rapidly growing demand for skilled employees while faced with shortage of supply due to the inability of the education system to produce adequate skilled employees. The study aimed at assessing individual employee and organizational constructed determinants associated with employee attraction and retention. It also assessed the situational determinants associated with labour mobility. Methodologically, the study applied mixed methods through the use of case studies and survey strategies complemented by sequential and transformative procedures. Data collection employed the use of indepth interviews and questionnaires. Thereafter, data were analyzed using thematic approach, factor analysis and logistic regression techniques. The findings revealed, opportunities for career advancement, recognition of excelling performance, opportunities for further studies, age, marital status, job creativity, scarcity of skills, job security, equitable pay packages for similar jobs and stiff competition as the predominant determinants of labour mobility. These findings have both theoretical and practical contributions and implications regarding the field of human resources management. It is recommended that, in order to overcome the negative effects associated with dysfunctional labour turnover, managers should accommodate the identified predominant determinants of labour mobility when devising strategies on employee attraction and retention.Item Determinants of linkage banking between savings and credit cooperative societies (SACCOS) and formal financial institutions in Tanzania(University of Dar es Salaam, 2013) Kaleshu, Jones TindyebwaThis research studied linkage banking between Savings and Credit Cooperative Societies (SACCOS) and formal financial institutions in Tanzania to identify its determinants. The study applied a combined methodological strategy (qualitative and quantitative) and involved exploratory, survey and case study stages which were undertaken sequentially. The results show that linkage banking practices undertaken in the country fall in the direct and facilitative categories, formal financial institutions’ motives for financial linkages are profit generation and mobilization of savings while SACCOS’ motives are attracting more members, meeting members’ credit needs and mobilization of savings. SACCOS networks were found to be playing a limited role in linkage banking even though they were identified as one of its contributory factors. The networks are impacted by low outreach, funding, financial intermediation and limited use of ICT which reduce linkages within the networks. Findings also show that linkage banking contracts are important in facilitating linkage banking if they contain a clause on capacity building. The study concluded that linkage banking in the country is determined by a combination of financial linkage motives, SACCOS management capacity and level of savings, types of linkage banking practices, transaction costs, profit generation, donor support, ability of SACCOS networks to meet liquidity requirements of their members and trust among members. The implication of the study on policy makers is to review the cooperative policy and legislation to put emphasis on management capacity levels in SACCOS and financial intermediation within the networks. Formal financial institutions should concentrate on facilitative financial linkages.Item Determinants of the use of accounting information in public sector budgetary decision making processes for efficiency and legitimacy gain(University of Dar es Salaam, 2015) Mbelwa, LatifaThis study investigates the use of accounting information in the public sector budgetary decision making processes. Moreover, it seeks to identify the factors influencing the use for efficiency and legitimacy gain in the public sector. The study is motivated by the current move on adoption and implementation of accounting techniques under the umbrella of New Public Management (NPM) in the developing countries public sector. Moreover, the peculiar role of LGA in the implementation of such accounting techniques and its role in delivering public services to the citizens through the budgeting processes are the major motivations of this study. The study employed multiple theoretical perspectives that included institutional theory, contingency theory, and public choice theory together with decision usefulness concept to develop the initial model, and the overall interpretation and discussion of findings. This study based mixed research approach and employed the case study strategy and survey strategy in sequential manner in order to accomplish research objectives. The findings revealed conceptual use, decision relevant, and recommendations use as the main dimensions of instrumental-conceptual use of accounting information in budgetary decisions related to estimations and collections of own source revenue. The study further revealed that, legitimating use was the main dimension of the symbolic use of accounting information in the budget approval and on the decision about estimating and collecting revenue from external sources. 23 factors influencing the use of accounting information in the budget decision-making processes were identified. However, statistically, the critical factors among them were only 16 under three main dimensions. The strongest were internal organization’s institutional and contingency factors, followed with individual actors’ related factors and last were external institutional related factors. The positive relationships were found between each dimension of factors with instrumental-conceptual use. The positive relationships were also found between each dimension of factors with symbolic use with significant moderation effect of nature of actors. The study findings also revealed the positive relationship of instrumental-conceptual use of accounting information with organisational budget performance that includes the organisation’s budget efficiency and external financial legitimacy. The positive relationship was found between the symbolic use of accounting information with well informed intuitions with organisational budget performance aspects with high moderation effects of nature of actors. The moderation effects of nature of actors were contributed with the fact that political and administrative actors make decisions under political and rational models of decision making respectively. Moreover, the study findings revealed the significant indirect role of external institutional pressure to the use of accounting information and organisation’s budget performance through creation of positive change to the organisation institutional and contingency structure and individual actors’ characteristics. The study established the model of the determinants of the use of accounting information in budgetary decision-making processes for budget efficiency and external financial legitimacy as organisation performance aspects. The model informs reformers, practitioners, policy-makers and researchers about the necessary measures to undertake to ensure that NPM reforms, especially accounting reforms enhance both efficiency and financial legitimacy in the developing countries public sector through the use of accounting information.Item Determinants of tourist satisfaction in Tanzanian hotels(University of Dar es Salaam, 2013) Mwasha, Sheila HashimThe purpose of this study was to examine the determinants of tourist satisfaction in Tanzanian Hotels. The study was conducted in Dar es Salaam whereby four research questions and hypotheses were created to guide the study focusing on service quality, culture differences, recreation facilities and travel experience. The relationships among variables were established through explanatory studies under the positivism paradigm. Primary data were gathered through questionnaires by convenience sampling technique from an unbalanced sample of 160 tourists’ customers in hotels, while secondary data were gathered through documentary review. The Chi-square and multiple regression analyses were used to test the hypotheses. The Statistical Package for Social Sciences (SPSS) version 20 was employed for this analysis. The findings revealed that all variables of service quality, culture differences and recreation facilities were found to have influence on tourist satisfaction except for the variable of travel experience. It was revealed that academics need to incorporate efficiency of staffs, type of food provided and room services, Country of origin, individualism/collectivism culture and recreation facilities in the theories of tourist satisfaction. For hotel operators the concern should be on the type and taste of food served to tourist customers according to their culture and recruits people who can be able to communicate effectively using multiple languages and provides efficient services. Likewise, there should be a person responsible to supervise cleanliness and rearrangement of rooms.Item Dimensions and determinants of accounting information systems performance in local government authorities in Tanzania(University of Dar es Salaam, 2010) Chalu, HenryThis study was conducted in the east Usambara Mountains in three villages namely Misalai, Shambangeda and Kwatango to assess the policies and institutions governing tree management on outside protected areas. Primary and secondary data were collected using quantitative and qualitative methodologies, i.e. ten percent of households were drawn in each village for household interviews. SPSS and Microsoft excel were used in data analysis and presentation. Farmland tree management outside protected areas is controlled by existing policies and institutions. The decision to plant trees or not and conservation of on farm national trees is guided by village bylaws as well as national policies (Forest Policy, Agriculture Policy, and Environmental Policy). The permit to harvest on farm trees has to be granted by the village council as per existing bylaws. Almost all households have trees on farm, the average number of trees per acre per household is 6, however the difference is the type of species There is a significant relationship between status of land use and ownership systems, dependency on forest resources and the link of farmland trees with biodiversity conservation and livelihood diversification. There are different constraints to tree management such as inconsistencies in agriculture and forest policies, the existence of parallel administration in forest governance between the Ministry of Natural Resources and Tourism (MNRT) and the Prime Minister's Office, local Government. Moreover constraints are also brought by unreliable market on tree products Further the study provides suggestions for improved coordination on farmland trees management.Item The dynamics of SME financing decisions and performance in a developing economy: the case of Tanzania(University of Dar es Salaam, 2008) Baisi, Mutahyoba DeusdedithThis study aimed at identifying the financing sources that can enhance performance and thus ensure survival for SMEs in Tanzania given the environment in which the are operating. It put into context some of the reasons that we think have undermined Tanzania firms endeavors' for survival and thereby denying them the opportunity to positively contributing towards the country's economic development. To do this the study analyzed financing decisions of the small and medium enterprises (SMEs) within a constrained environment and how this affects their performance. the study, like most entrepreneurship research, employed a survey technique for the exploratory framework to determine the environmental and firm performance. since the study also dwells on the cause-effect of the variables on performance, quantitative methods had to be applied and structural equation models were deemed to be most appropriate given the interrelationship nature of the variables in the model. A combination of cross sectional study and longitudinal analysis was performed using primary and secondary data collected from 401 SMEs in Dar es salaam, Arusha, Mwanza, Mbeya and Zanzibar. The results show that the financing sources utilized by SMEs in Tanzania do not address the effect that they have on the performance aspect which in turn may undermine their chances for survival. the study also confirmed what other studies (e.g. World Bank, 2000, ILO, 2001 and Chijoriga, 2000) have found that many SMs lack access to finance for starting, operating and expanding their business. the study recommends that in as much as the political, economic, environmental, social and technological variables affect the operations of the business environment in Tanzania and therefore their financing sources, there is a need to have a conducive environment that promotes the financial infrastructure that has the promotion.Item The effect of business network characteristics and industrial regulation on local content practice in oil and Gas companies in Tanzania(University of Dar es Salaam, 2020) Msuya, Hemed JumaThe effect of business network characteristics and industrial regulation on local content practice in oil and Gas companies in Tanzania Hemed Juma Msuya PhD (Business Administrations) University of Dar es Salaam, Business School, 2020 The effect of business network characteristics and industrial regulation on local content practice has not been explained adequately. As a result, the host countries suffer in the determination of the appropriate approach towards local content requirements. Therefore, this study was proposed specifically to explore the effect of the structural and functional characteristics of business network on local content practice. Also, the study examined the effect of interactions between business network characteristics and industrial regulation on the local content practice in oil and gas companies operating in Tanzania. Industrial Marketing and Purchasing (IMP) theory and the theories of economic regulation were used to inform the study regarding the tendency and behavior patterns of the study variables. The research pursued a post-positivism philosophy, whereby a survey design was adopted. Data were collected through self-administered standard questionnaires from a sample of 191 respondents, obtained randomly from employees working in middle and senior positions in oil and gas companies. Both descriptive and inferential statistics were used to analyses the collected data, whereby principal component analysis and regression analyses were conducted. The findings showed that business network characteristics have a positive effect on local content practice, while interactions between business network characteristics and industrial regulation produce a negative effect on the local content practice in the companies. The findings imply that, given the new market constraints, oil and gas companies will provide opportunities to local suppliers without any forceful inducement from the host country, while the use of forceful inducement reduces the local content practice in the companies. This further implies that when forceful inducement towards local content requirements is used, oil and gas companies will always opt to protect their relationship with key suppliers rather than the one with the host government. Therefore, the study recommends that forceful inducement should not be used with respect to local content requirements except where there is a proven need.Item Effect of partner-agent model practice on microinsurance client-value dimensions in Tanzania(University of Dar es Salaam, 2019) Minani, IsidoreThe Partner-Agent Model (PAM) practice has significantly enabled the delivery of a variety of loan-embedded microinsurance products or PAM microinsurance, to low income people in Tanzania. Despite such an achievement, less is still known about the effect of PAM practice on PAM microinsurance client-value demensions in Tanzania. The overall objective of the study was to examine the effect of PAM Practice on PAM microinsurance client-value dimensions in Tanzania. Specifically, the study sought to assess the status of PAM Practice and the appropriateness, accessibility, affordability and the responsiveness of PAM microinsurance, as well as to examine the effect og PAM Practice on the four dimensions of PAM microinsurance in Tanzania. The study was informed by three theories, namely the Partnership and Alliance Theory (PAT), the Transaction Cost Theory (TCT) and the Information Asymmetry Theory (IAT). The correlational research design, the stratified and purposive sampling techniques were used to collect quantitative data from 229 MFIs (n – 229) operating in 10 regions of Tanzania. Frequency percentage, bar charts, the mean and the standard deviation were used to present descriptive data. Furthermore, the hierarchical regression analysis and the structural equation modeling analysis were used to examine the effect of PAM Practice on PAM microinsurance client-value dimensions. The descriptive analysis results show that the PAM Practice and microinsurance client-value dimensions are still scoring low in Tanzania. Consistent with both the Partnership and Alliance Theory and information Asymmetry Theory, the multivariate analysis results exhibited a significant positive effect of PAM Practice on PAM microinsurance appropriateness, accessibility, affordability and responsiveness. As such, the results refuted earlier studies’ tenet that PAM Practice impedes PAM microinsurance affordability. Conversely, the study suggests an extension of the Transaction Costs. The study suggests an extension of the Transaction Cost Theory by adding the cost of MFI’s risk to lose clients (in case a partner behaves opportunistically) to the list of earlier identified transaction costs. The study recommends an improvement of PAM Practice through periodic meetings between MFIs and Insurance companies in order to enhance microinsurance client-value.Item The effect of quality satisfaction and its consequences on customers` behavioral intetions; a study of selected service firms in Tanzania.(University of Dar es Salaam, 2005) Ame, Ahmed MohamedThe purpose of this study was to research on service firms in Tanzania so as to describe the relationship between the service quality and behavioral intentions through customer satisfaction. The study was carried out in banking and the hotel industries. The findings show that the service quality in an antecedent of customer satisfaction regarding the relationship between the two customers, the finding indicate that the two constructs may be linearly modelled and also have positive association. The level of association is moderate and its extent differs from one service industry to another. Furthermore, it has been observed that evaluation of customer satisfaction is also influenced or moderated by number of environmental factors, which again differ from ne industry to another. The study also reveals that, both service quality and customer satisfaction to behavioural intetions. Further investigations and analysis has shown that this relationship is moderated by some methodological as well as environmental factors. In addition to that, the results of the study suggest that service quality rather than customer satisfaction, is primary in extent of the influence it imposes over behavioural intetions. Final, the study results indicate that relationship with service provider and convenience has a weak influence on customer satisfaction and behavioural intentions but not on service quality.
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