Malamla, Hija Ally2019-12-122020-01-082019-12-122020-01-082008Malamla, H. A (2008) Critical analysis of management control systems in the savings and credit cooperative societies (SACCOS): the case of Dar es Slaam-based urban SACCOS, Master dissertation, University of Dar es Salaam. Dar es Salaam.http://localhost:8080/xmlui/handle/123456789/5780Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HG2039.T34M34)The main objective of the study was to make a critical analysis of the management control systems existing in the Savings and Credit Cooperative Societies (SACCOS). In order to attain this objective nine (9) SACCOS operating within the urban center of the three Municipal councils of Ilala, Kinondoni and Temeke in Dar es Salaam region were surveyed. The study revealed that institutional capacity of SACCOS' managements in overseeing management controls was not sufficient. The routine checks and balance mechanisms, internal and external audit verifications were given less emphasis albeit being statutorily required. A significant number of key members of staff entrusted to run the SACCOS were not permanent employees of the respective SACCOS. Members' participation and democratic election of leaders and committee members was found to be a major strength in fostering the required controls for the SACCOS. Empowerment of ordinary members, being key stakeholders and decision makers, through various trainings was found to be very important to enhance their participation in shaping the control systems. The study concluded that more efforts are needed to strengthen supervisory and managerial controls on day-to-day operation of the SACCOS. It is recommended that SACCOS' managements should invest on modern technologies of records keeping and information processing and employ sufficient number of staff to fill key positions.enCredit UnionsCooperative SocietiesSavings and Credit Cooperative SocietiesManagementDar es SalaamThesis