Accountants' perceptions of the effectiveness of continued professional education for Accountants in Tanzania

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University of Dar es Salaam
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
Available in print form, EAF collection, Dr. Wilbert Chagula Library, class mark ( THS EAF HF5627.T34S64)
Accountants, Professional education, Tanzania
Sokko, A.A ( 2010 ) Accountants' perceptions of the effectiveness of continued professional education for Accountants in Tanzania, Masters dissertation, University of Dar es Salaam, Dar es Salaam.