• Managing performance or legitimacy? A case study of the Tanzanian Local Government Authorities 

  Abeid, Francis Gaspar; Mkasiwa, Tausi Ally (Emerald Publishing Group, 2015)

  Purpose The purpose of this paper is to investigate performance measurement practices in the Tanzanian Local Government Authorities (LGAs). It seeks to understand the performance measurement practices in the context of ...
• New public management and budgeting practices in Tanzanian Central Government: “Struggling for conformance” 

  Andrew, Goddard; Tausi, Ally Mkasiwa (Emerald Group Publishing Limited, 2016)

  Purpose The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank ...
• Accounting Changes and Budgeting Practices in the Tanzanian Central Government: A Theory of Struggling for Conformance 

  Mkasiwa, Tausi Ally (University of Southampton, 2011-07)

  This research investigates the phenomenon of budgeting practices in the Tanzanian Central Government. It seeks to understand how budgeting systems under the New Public Management (NPM), World Bank- and IMF-exhorted systems ...
• The two publics and institutional theory – A study of public sector accounting in Tanzania 

  Andrew, Goddard; Mussa, Assad; John, Malagila; Tausi A., Mkasiwa (Elsevier, 2015)

  This paper summarises, and attempts to theorise, the findings of a series of research projects investigating accounting practices across the public sector in Tanzania. Data was collected principally by interviewing ...
• Exploring the value of factoring as a finance option for small enterprises in emerging economies: A Tanzanian case study 

  Satta, Tadeo Andrew (Entrepreneurship and Innovation, 2006)

  Using Tanzania as a case study, this paper explores the value of factoring as a finance option for small enterprises in emerging economies. Based on identified challenges, the paper develops a policy framework that could ...
• On understanding the implication of pension debt on fiscal policy in Tanzania: Is there any room for improving the adequacy of pension benefits? 

  Lotto, Josephat; Isaka, Irene (Cogent Economics & Finance, 2020-11-01)

  This paper aims at understanding the implication of pension debt on fiscal policy in Tanzania. The paper employed a modified projected benefit obligation (PBO) approach for a period between 2010 and 2018. The results of ...
• Ownership concentration and corporate performance in East African Community (EAC): the role of technical efficiency on foreign ownership among publicly listed companies 

  Jumanne, Bilali Basesa (Universiti Tunku Abdul Rahman, 2018-01)

  The poor protection of minority shareholders among the publicly listed firms in partner states of East African Community (EAC) is associated with ownership concentration owing to a laxity to enforce legal and regulatory ...
• Intention to adopt microfinance services among smallholder farmers in Tanzania: can perceived benefits and perceived barriers sharpen the theory of planned behavior? 

  Macha, Julius Joseph (Universiti Tunku Abdul Rahman, 2018-06)

  In Tanzania, the government promotes microfinance services to assist local citizens who are not qualified for conventional banking services. In response to government’s policy, more financial institutions are providing ...
• Determinants of Financial Performance of Tanzanian Banks 

  Lotto, Josephat; Kakozi, Ezra (The African Journal of Finance and Management, 2016)

  This paper examines factors that affect bank performances in Tanzania for the period of 2006 to 2013. The empirical results suggest that high net interest margins (NIM) and return on bank assets (ROA) are significantly ...
• Credit availability for Tanzania’s small businesses: a gender perspective 

  Lotto, Josephat (Business Management Review, 2016)

  The purpose of this study was to examine whether firm and owners’ characteristics are driven by gender and whether gender is attributable to credit accessibility in small and locally-owned firms in Tanzania. The study uses ...
• Towards the growth of domestic credit in Tanzania: Does foreign capital flow really matter? 

  Lotto, Josephat (African Journal of Business Management, 2017-04-14)

  This study aims to examine the relationship between international capital flows, and domestic credit expansion in Tanzania during the period between 2004 and 2012. The data used in this study is extracted from World Bank ...
• The impact of owner's identity on corporate capital structure 

  Lotto, Josephat (Business Management Review, 2016)

  This paper examines how the identity of corporate owners affects corporate leverage in the UK. Using data from a sample of 643 listed UK firms, the results show that family-controlled firms have higher debt ratios than ...
• The Interrelationship between Corporate Ownership Structure and Leverage 

  Lotto, Josephat (ARPN Journal of Science and Technology, 2013-12-08)

  Previous studies on the agency model of the firm extensively recognize the managerial ownership and external debt as important tools in mitigating agency conflicts and enhancing firm value. They also find that increase in ...
• Examining the impact of information technology on internal auditing effectiveness in Tanzanian organizations 

  Lotto, Josephat (Time Journals of Social Sciences, 2014-11-06)

  This research assessed the impact of Information technology on internal auditing in Tanzanian organizations. The study was exploratory and descriptive in nature and it was restricted to the Dar es Salaam area, which is the ...
• Towards Monitoring the Selfish Behaviours of Corporate Managers: Does Institutional Foreign Ownership Matter? 

  Lotto, Josephat (International Journal of Economics, Finance and Management, 2013-11-07)

  This paper investigates the monitoring effect of institutional ownership on managerial behaviors more particularly on the corporate leverage decision of corporations listed in London Stock Exchange. Previous literature on ...
• Exploring human capital: Discrimination factors and group-specific performance in the football industry 

  Trequattrini, Raffaele; Lardo, Alessandra; Ricci, Federica; Lombardi, Rosa (African Journal of Business Management, 2017)

  The aim of the study is to investigate whether discrimination factors exist within professional football clubs, concerning the management of their human capital, by analyzing the correlation between the footballers’ wages ...
• Does bank capital regulation affect bank value? 

  Lotto, Josephat (African Journal of Business Management, 2017-05-08)

  The aim of this study was to examine the relationship between capital adequacy and the bank profitability measured by returns on equity (ROE) for Tanzanian large commercial banks during the period between 2009 and 2014. ...
• The Role of Agency Banking in Promoting Financial Inclusion: Descriptive Analytical Evidence from Tanzania 

  Lotto, Josephat (European Journal of Business and Management, 2016)

  The objective of this paper was to assess the leverage provided by agency banking in promoting the financial inclusion in Tanzania. The study was descriptive in nature and utilized primary data collected from bank agents’ ...
• Evaluation of Financial Performance of Foreign and Domestic Banks Operating in Tanzania 

  Lotto, Josephat (European Journal of Business and Management, 2016)

  This study aimed at conducting a comparative analysis of the financial performance of foreign owned banks and domestic banks operating in Tanzanian banking sector for the period between 2009-2016 using DuPont model and the ...
• Efficiency of Capital Adequacy Requirements in Reducing Risk-Taking Behavior of Tanzanian Commercial Banks 

  Lotto, Josephat (Research Journal of Finance and Accounting, 2016)

  This paper intended to examine the relationship between capital and risk of Tanzanian commercial banks during the period 2009-2014 using the Two Stage Least Square (2SLS) method of estimation. The empirical findings reveal ...

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