Factors influencing effective implementation of the controller and auditor general’s recommendations for enhancement of accountability to public officers in Tanzania

This study investigates factors influencing effective implementation of the Controller and Auditor General’s (CAG) recommendations for enhancement of accountability to the Public officers. The study adopted Agency Theory, Policeman theory and Institutional theory to understand relationships between the key variables. Likewise, the study employed explanatory case study design where by Ministry of Finance (Vote 50) was selected due to its exemplary role in financial management of the country. To achieve purpose of the study, data were collected through structured questionnaires from key staff of the Ministry of Finance (MOF). The findings from descriptive analysis of the study revealed that, ninety seven per cent (97%) of all respondents agreed that implementation of CAG recommendation enhances accountability of public officers. Likewise ninety per cent (90%) of respondents agreed implementation of the CAG recommendations increases quality of service delivery. Meanwhile findings from inferential test revealed the following to be more significant in influencing MOF implementation of CAG recommendations; professional skills and knowledge of employees, staff beliefs, effectiveness of management and unit responsible to coordinate implementation of CAG recommendations. Other significant factors revealed were strictness of financial regulations, increased adoption of ICT in government businesses, pressure from public and development partners, good relationship between CAG and clients and sufficiency of time period provided by the CAG before making follow up. The study rightly concludes that there is significant relationship between accountability of public officers and implementation of CAG recommendations. Following the above findings, the study suggested the following recommendations; need to enhance professional knowledge and skills to employees, increase adoption of ICT in government businesses and continue enactment of laws and policies which support work of CAG. Likewise there is a need to strengthen Public Accounts Committee and embrace pressure from public and development partners toward implementation of the CAG recommendations.