Volume 1 Number 1 September 2021
Permanent URI for this collectionhttp://dspace.ifm.ac.tz/handle/123456789/186
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Item Factors Influencing Inadequate Implementation of External Auditor's Recommendations in Tanzania: Case Study of Local Government Authorities(The Institute of Finance Management, 2021-09) Sadiki, Emmanuel, M.The focus of this paper was to explore factors that influence inadequate implementation of Controller and Auditor General (CAG) recommendations in Tanzania’s public sector. This is a case study where Local Government Authorities (LGAs) bad been taken since a lot of unimplemented CAG audit recommendations were found compared to other public institutions in Tanzania's public sector. The study utilized descriptive research with primary data collected through a five-point Likert-scale type of questionnaire and face-to-face interview from some LGAs audited entities, external auditors and stakeholders. The data collected were analyzed through simple descriptive statistics. The results of this study established that there are inadequate commitments and capacity to make follow-up and thereafter implementation of CAG audit recommendations. Among the reasons for this include lack of interest for the audit report, lack of integrated effort in implementation, general weaknesses in making a follow-up, and delay in report presentation to the entity after being audited. The study recommends both CAG and LGAs to exercise their role for the betterment of the citizen they are expected to deliver services to. CAG office must ensure the availability of appropriate mechanisms for the implementation of audit recommendations in collaboration with respective LGAs. Furthermore, effective utilization of Audit Committees could assist in the implementation of the outstanding recommendations.Item The Causal Links Between Energy Consumption and Economic Growth of Tanzania: Vector Auto-Regressive Model Approach(The Institute of Finance Management, 2021-09) Kivyiro, Pendo T.Energy consumption is very crucial in any economy that aspires to reach a certain level of economic growth. Therefore, the study sought to examine the causal links between energy consumption and economic growth using the time series data covering the period between 1989 and 2014 in the case of Tanzania. We used electric power consumption as the proxy for energy consumption and the growth rate of GDP per capita to capture the level of economic growth. The study employed both pairwise Granger causality tests and Block exogeneity Wald approach under Vector Auto-Regressive (VAR) model to test the direction of causality. The study did not find any co integration between the series under consideration. However, the results indicated a one-way Granger causality running from energy consumption to economic growth. Furthermore, the impulse response function showed that GDP per capita respond negatively to the shocks imposed on energy consumption in the first two periods and then positively in the remaining periods. The fluctuation in GDP per capita is mainly attributed to the shocks to GDP in the first periods and by energy consumption in the later periods. The results imply that energy policies designed by the country should focus on increasing production, procurement, transmission and distribution of environment friendly sources of energy in order to realize its impact on economic growth.Item Choice of a Distribution Assumption in Estimating Technical Efficiency: An Application of Household Data from Tanzania(The Institute of Finance Management, 2021-09) Nassoro, Hussein N.This study aimed at attesting whether the application of different distribution assumptions of the error term has any effects on the efficiency score through the application of the National Panel Survey data from Tanzania. The study considered a half-normal and exponential distribution assumption. The results for the stochastic frontier were estimated and their efficiency scores support the views that indeed different distribution assumptions have different effects on the level of efficiency score. In both datasets, the exponential distribution assumption is showing a much higher level of mean efficiency score. The study recommends the need to specify a distribution assumption that should be considered during the estimation of the efficiency scores.Item Does Corruption Attract Foreign Direct Investment Inflows? Evidence from Tanzania(The Institute of Finance Management, 2021-09) Mfalamagoha, David S. M.Corruption remains the most critical institutional factor which deters FDI inflows in developing countries. However not much is known about the impact of corruption on FDI inflows in Tanzania since the initiation of economic reforms which was introduced in the 1990s. This study aims to investigate the impact of corruption on FDI inflows in Tanzania using time series institutional data from 1996 to 2015 obtained from the World Bank governance indicators and FDI inflow data from the Bank of Tanzania (BOT) respectively. Multiple linear regression model was used to analyze the data, unit root test was employed to determine stationarity and non-stationarity of data, while Co integration test using Augmented Dickey-Fuller test, Engle Granger (EG) in this case Johansen cointegration test was also employed to test whether variables were cointegrated. The study found corruption (CC) had a significant negative impact on FDI inflows in Tanzania, both in the long run and short run, while regulatory quality (RQ) and voice and accountability (VA) had a significant positive impact on FDI inflows in Tanzania over the period 1996-2015. The study recommends that measures should be adopted to reduce corruption in order to make the country's investment climate attractive to foreign investors.Item The Antecedents of Donor Retention for Non-Profit Organisations in Tanzania: An Empirical Analysis(The Institute of Finance Management, 2021-09) Mawondo, Michael D.Donor funding has been a major source of funds for non profit organisations (NPOs). Investigating salient antecedents which influence donor's behavioural intention to continue supporting NPOs is crucial; especially in Tanzania where government support for financing public education is sub-optimal. This research investigates five salient antecedents impacting individual donor's behavioural intention to support education projects. Data were collected through a survey that yielded 242 usable responses which equate to a 30.3% response rate. The findings of the Confirmatory Factor Analysis and Structural Equation Modeling indicate that all five antecedents have a direct impact on donor retention. This study contributes to existing literature related to the strategic acquisition and thereafter retaining individual donors for Tanzania's NPOs. Also, it offers appropriate suggestions to the management of NPOs for improving the NPO-donor relationships. Moreover, fourteen (14) out of fifteen (15) hypotheses have been supported which indicates the acceptability of the theoretical model and hence a valuable contribution to theoretical knowledge.Item Continuance Usage of Bring Your Own Device (BYOD): The Case of Telecommunication Firms in Tanzania(The Institute of Finance Management, 2021-09) Lali, Zuhura; Koloseni, Daniel N.There is little empirical research conducted in Tanzania focusing on the continuance usage of Bring Your Own Device (BYOD). Therefore, this study aimed at filling this empirical gap, by studying the factors influencing continuance adoption and usage of BYOD among employees in telecommunication firms. A questionnaire based survey was employed for data collection, in which 133 responses were collected from employees of three telecommunication companies which are: Vodacom Tanzania, Tigo Tanzania and Airtel Tanzania. The study found that satisfaction and security concerns had a positive influence on the continuance intention to adopt BYOD, performance expectancy had a positive influence on the confirmation, confirmation had a positive influence on satisfaction, and perceived cost had a negative influence on satisfaction and continuance intention respectively. The relationships between security concerns and satisfaction, management support and continuance intention were not supported. The findings imply that firms should address performance expectancy, satisfaction, user expectations, security concerns, costs and management support issues to ensure smooth continuance adoption of the BYOD.Item Trade Liberalization and Determinants of Agricultural Exports: An Overview(The Institute of Finance Management (IFM), 2021-09) John, KinguThis paper reviewed trade liberalization and determinants of agricultural exports in developing countries. In general, 223 papers were retrieved; 84 papers were included in the study and 139 were not included due to the fact that they were not directly linked with the research focus. The research methodology of the study was a systematic review of the relevant articles and working papers as well as research papers and reports. The review reveals that, internal factors are more significant determinants of agricultural export in developing countries than external factors. However, external determinants in some countries were found to be significant on agricultural export. The study recommends that both factors are important determinants of export performance depending on the institutional framework of the respective country.Item Assessing the Effectiveness of Internal Organizational Capacity of Civil Society Organizations (CSOs) in Tanzania: A Case of Selected CSOs in Dar es Salaam and Tanga Regions(The Institute of Finance Management (IFM), 2021-09) Hawa, I.MunisiThe study assessed effectiveness of internal organizational capacity in managing civil society organizations (CSOs) in Tanzania. The study has used a descriptive research design using 16 CSOs in Dares Salaam and Tanga regions to collect primary data using administered questionnaires and an interview guide. The primary data were then analysed to assess the extent that the local CSOs are shaped and challenged by the various internal capacity indicators of their organizational context, characteristics and knowledge management. In general, the research has found a majority of the studied CSOs had less than 10 members with more female (58.6%) aged between 21 and 40 years, with nearly 68% of the members having less than an advanced level certificate of education. The study has also found 73.3 % of the respondents obtaining knowledge about the organization's core function from the founders and principal employees while 20% comes from various training programs and 6.7% through networking with other CSOs. Accordingly, further study should test whether there is a relationship between their performance and the combination of the knowledge transferred and initial funding. Based on the study findings, it is recommended that, CSOs should be involved in decision-making, support financial capability through affordable loans, social networks, trainings, and marketing strategies for their products and services in a bid to strengthen internal organizational capacity.Item Agriculture Led Industrialization in Tanzania: Macro Environment Issues for Evidence-based Policy Advocacy(The Institute of Finance Management (IFM), 2021-09) Freddy, Jirabi GambaThis paper explores macro-environmental issues that justify the decisions for evidence-based policy advocacy initiatives for agricultural led industrialization in Tanzania. The paper intends not to promote activism but rather to promote arguable cases for addressing issues of national significance. The sector experiences most agricultural exports is raw form, weak agro-processing industrial base and limited value-adding activities much done to the exchange function such as buying/selling and transporting while market functions of grading, processing and packaging that trigger industrial undertakings are minimally performed. The study used document review. The findings reveal that micro environment issues include a contribution of the agricultural sector to the GDP; national budget allocation and disbursement; public production infrastructure; gender and land ownership, access and employment; the private sector and national agriculture plans; national policies and laws; and agricultural statistics. Based on the study findings we argue that addressing policy issues in an evidence-based manner can result is effective agriculture governance, multiplier effect and influence industrialization. This implies that evidence-based advocacy is an opportunity for academia and researchers’ to bridge policy gaps by providing inputs for a depth understanding of issues of national significance through applied policy research.Item A Study to Investigate the Effect of Day Type on Electricity Consumption in Residential Buildings: A Smart Grid Initiative to Establish Efficient Load Forecasting Model in Tanzania(The Institute of Finance Management (IFM), 2021-09) Hussein, A. Bakiri; Hellen, Muiku; Mvungi, Nerey; Massawe, Libe; Hamisi, NdyetaburaPredicting future power consumption demand is an important phenomenon in smart grid architecture because its output can be used by other agencies such as load balancers and maintenance schedulers to mention a few. However, effective design of tbe load forecasting model requlres a critical investigation of load consumption determinants. Many research works have attempted to investigate the degree of relationship between electricity consumption and day type. The findings of the investigation differ in terms of the magnitude of the effect due to social, economic, and technological diversification grounds. Therefore, country specific research to investigate power consumption determinants should be conducted. This is the first study in Tanzania attempting to investigate the impact of day type, that is; weekday, weekend, and holidays (Easter, Eid, and Christmas) on daily electricity consumption. Four-years load data from Tanzania Electric Supply Company (TANESCO) is used for this purpose. The visual analysis technique is used to analyze daily load characteristics and the Euclidian distance is applied to quantify the gap between weekday and holiday consumption. Results indicate that there is a significant deviation in power consumption for about 5.5KWh between weekdays and weekends. The findings in this study confirm the significance of day type on electricity consumption variation in Tanzania, such that the load modelling processes can account for it.