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The IFM’s Repository is intended to collect, preserve and disseminate electronic copies of research and scholarly works created at Institute of Finance Management. The Repository will serve as a gateway to disseminate similar learning resources created elsewhere. Publications stored in the Repository include conference papers, journal articles, theses and dissertations, working papers and research reports. IFM staff are requested to contribute their research outputs to the Institute repository. Kindly, contact the repository administrator/s for any enquiries at: admin@ifm.ac.tz. To deposit your publication (s) in the repository, make sure you create an account by registering in the repository or by supplying your email address to admin@ifm.ac.tz for the same.
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Recent Submissions
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.
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.
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.
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.
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.