The usefulness of accounting information for decision making in Tanzania public universities: the case of university of Dar es Salaam.

This research aimed at assessing the usefulness of accounting information for making in Tanzanian Public Universities. This study analysed how far users competence, information quality and nature of accounting information provided contributed to improvement of the usefulness of accounting information for making in Tanzania Public Universities, taking the University of Dar es Salaam as the study. In examining the usefulness of accounting information the study was conducted to answer the research questions like, do users of accounting information have the relevant experience and qualification? Does the accounting information contain the relevant quality? and does the nature of accounting information influence the usefulness of it. In order to answer the above questions data were collected from 79 respondents, out of whom 51 were Accountants, 19 Deans and Directors, 5 internal auditors, the Bursar for MUCHS and Mlimani, as well as the Chief Administrative Officer and Chief Academic Officer of the University of Dar es Salaam. Data were analyzed using SPSS computer software program. The research found that there were a significant relationship with respect to competence and quality of accounting information in decision making. However with regard to the nature of accounting, the research found that there was no relationship with respect to usefulness. The conclusion reached here is that accounting information is useful in decision making with respect to users' competence and quality of accounting information provided. This study was carried out at the university level and thus appeals for more studies in other sectors of the economy for further assurance.