Behavioral factors affecting quality of government accounts: a case of Tanzania government accountants

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University of Dar es Salaam
This research work aimed at establishing the existence of organisation based behavioural factors in individual Government accountants' mindset that directly or indirectly contribute to the persistent poor quality of Government accounts accuracy as measured by the Controller and Auditor General's opinions. The Organisation Based Self-Esteem (Esprit de Corps) factors that include Managerial Respect; Organisation Structure; Job Complexity; and Use of Output were studied to establish their existence from the Government individual accountants' point of view. These factors are defined in their functional dynamics posit away from the traditional snap shot definition that normally explain how they are designed to operate. In that respect all the four factors investigated were found to be important. Individual Government accountants perceive most of the functional attributes of these factors as being important in determining their quality of work output. Managerial respect in terms of genuine concern for the accountants' welfare at work, private life, and gender; Organisation structure that provide flexible and organic environment in terms of pay rules, pay administration, pay levels, work pace and administration of work rules; job complexity in terms of complex and challenging; and understanding of the users, uses or the impact of their work provides friendlier working environment that may affect the quality of output. The research work done has provided an important insight far considering behavioural factors in designing, operating and evaluating accounting systems.
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Government accountants, Management accounting, Quality control, Tanzania
Laseko, B. I. S. (2002) Behavioral factors affecting quality of government accounts: a case of Tanzania government accountants, Masters dissertation, University of Dar es Salaam. Available at (