Browsing by Author "Molela, Godfrey"

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    Institutional isomorphism and adoption of activity-based costing in Tanzanian manufacturing sector
    (UNISA Press, 2023) Molela, Godfrey; Kasoga, Pendo; Ismail, Ismail
    This study aimed to ascertain the correlation between the three forces of institutional isomorphism and the adoption of different levels of activity-based costing (ABC) by manufacturing companies in Tanzania. A cross-sectional survey design was executed to collect the primary data from the three research areas: Dar es Salaam, Arusha, and Dodoma regions. The study employed the multinomial logistic regression model (MLRM) to analyse the quantitative data from a sample of 188 manufacturing companies. The analytical results show that only normative pressures positively correlated with level 2 of ABC adoption, while mimetic and coercive pressures positively correlated with level 3. Level 4 of ABC adoption positively correlated with mimetic pressures, while level 5 was found to correlate with coercive pressures only positively.
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    Modeling emergent variables to assess the adoption of activity-based costing in Tanzania: The application of confirmatory composite analysis
    (Yayasan Profesional Muda Cendekia, 2024) Molela, Godfrey; Kasoga, Pendo; Ismail. Ismail
    Research Aims: The applications of composite models in explaining the adoption of innovations continue to gain widespread recognition in contemporary research. This study examines the role of a composite model comprising innovation attributes, contingency factors, and isomorphic pressures in explaining the adoption of activity-based costing (ABC) in Tanzania. The examined causal relationship between the model and ABC adoption is subject to mediation by behavioral preferences. More importantly, this study evaluates the overall fit of the model based on confirmatory composite analysis (CCA) as a prerequisite for path analysis. Design/methodology/approach: Data were collected from 188 manufacturing and service companies in Tanzania using a cross-sectional survey design. As part of CCA, the study employed principal component analysis (PCA) to form the three emergent variables namely innovation attributes, contingency factors and isomorphic pressures. It is these variables that were merged together to form the composite model whose influence on ABC adoption was analyzed based on partial least squares structural equation modeling (PLS-SEM). Research Findings: It was found out that, it is only normative beliefs that positively mediated the causal - relationship between the composite model and ABC adoption. This suggests that, the combined influences of internal and external factors defined by innovation attributes, contingency factors and isomorphic pressures towards ABC adoption is mediated by the belief that manufacturing and service companies should adopt the system. On the other hand, the perceptions of the system’s usefulness and ease to use do not play role in explaining the combined influences of factors on ABC adoption. Theoretical Contribution/Originality: The findings are paramount in creating the reference base for future studies as there were no previous studies of similar nature conducted to assess the impact of the composite model on ABC adoption.
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    Sunflower price differentials attributed to the disparity of traditional cost accounting and conventional methods in Tanzania
    (Science Publishing Group, 2021) Molela, Godfrey; Baraza, Mohamed; Kaluse, Mohamed; Mlay, Felix; Msese, Lukelo
    Sunflower is among the key cash crops in Tanzania, which contribute significantly to the country’s economy. As it is the case for other crop subsectors, sunflower is also grown in abundance by smallholder farmers. Nevertheless, they had been living in poverty throughout their careers in agriculture which on the other hand benefited the counterparties in the trading deals. The unfair price offered to sunflower farmers was discovered in this study to be a misfortune in their investments. The conventional average farm-gate price of TZS. 622.449/Kg was found to be out of the price ranges that were backed by traditional cost accounting system, leaving farmers making losses of minimum TZS. 99.889/Kg. This study was conducted in Singida Region, Tanzania where a sample of 206 household farmers was used to obtain primary data on activity costs while the secondary data concerning the conventional price were obtained from the Districts’ sales reports and farmers’ records. Inferential statistics with one-sample test model was used alongside the IBM SPSS 26.0 statistical package in the quantitative data analysis. It was recommended, further studies to be conducted to explore more about the production cost that is backed by the activity-based costing (ABC) system, as it is more effective in assigning overheads to cost object than the traditional costing.
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    Sunflower price differentials attributed to the disparity of traditional cost accounting and conventional methods in Tanzania
    (Science Publishing Group, 2021) Molela, Godfrey; Baraza, Mohamed; Msese, Lukelo; Kaluse, Mohamed; Mlay, Felix
    Sunflower is among the key cash crops in Tanzania, which contribute significantly to the country’s economy. As it is the case for other crop subsectors, sunflower is also grown in abundance by smallholder farmers. Nevertheless, they had been living in poverty throughout their careers in agriculture which on the other hand benefited the counterparties in the trading deals. The unfair price offered to sunflower farmers was discovered in this study to be a misfortune in their investments. The conventional average farm-gate price of TZS. 622.449/Kg was found to be out of the price ranges that were backed by traditional cost accounting system, leaving farmers making losses of minimum TZS. 99.889/Kg. This study was conducted in Singida Region, Tanzania where a sample of 206 household farmers was used to obtain primary data on activity costs while the secondary data concerning the conventional price were obtained from the Districts’ sales reports and farmers’ records. Inferential statistics with one-sample test model was used alongside the IBM SPSS 26.0 statistical package in the quantitative data analysis. It was recommended, further studies to be conducted to explore more about the production cost that is backed by the activity-based costing (ABC) system, as it is more effective in assigning overheads to cost object than the traditional costing.
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    Wet cocoa black market, the hindrance in raising external finance to small holder cocoa famers in Tanzania
    (International Journal publishing house, 2016) Molela, Godfrey
    Buyers and financial institutions play major roles in financing agriculture because of their direct involvements in the sector. Cocoa farmers in Tanzania had failed to benefit from these players in bridging their financial gaps. The side-selling of wet cocoa through black markets was found to be the major constrain. Despite the government’s effort to get rid of Njemkes, wet cocoa black market was still high which accounted for 19.83% of all cocoa traded in the district. Side selling of wet cocoa was reported by farmers to be the major cause of poor cocoa stock management. The situation threatened 70% of financiers to avoid extending credits to cocoa businesses. The business that involves wet cocoa procurement is referred by this research to as the black market and the dealers in that business are known as Njemkes according to local language in Kyela. This research was conducted to assess the effect of wet cocoa black market in raising external finance to cocoa farmers in Tanzania. It went further to suggest the appropriate measures that should be taken to get rid of this illegal business in the district.