Master Dissertations

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Browsing Master Dissertations by Subject "Accounting"

Now showing 1 - 4 of 4
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    The effects of professional accounting development training on employees’ performance, in local government authorities: a case of Dodoma municipality
    (The University of Dodoma, 2015) Kalangi, Dominic Alex
    This study was put in place in order to investigate on the effects of professional accounting development training on employees’ performance in Local Government Authorities by taking a case of Dodoma Municipality. The study indented to accomplish four research objectives, which were; to investigate how training of staff in accounting and auditing departments was conducted at Dodoma Municipality, to find out workers competence in terms of education and academic qualification, with regards to governing board guidelines, to investigate on the efficiency and effectiveness of internal audit control and financial control systems and to determine whether there was an adherence to accounting and auditing principles, procedures, guidelines, regulation and standards laid down by governing bodies. The study was conducted by employing a case study design. Data were collected from employees and the management. Methods of data collection used were questionnaires for employees and interviews for the management. Data were then analyzed using both quantitative as well as qualitative means. The study has found out that, there was no a specific approach followed in as far as training and development was concerned at Dodoma Municipal Council. On this regard, employees reported an existence of all methods like first come first served, last come first served, priority training discipline and availability of posts identified by trainees. In fact, about one third of the respondents reported that, even the training programme was not in existence. In addition to that, the study uncovered that, a few of employees in the area of accounting and auditing had enough knowledge or professional skills. Furthermore, the study revealed that, both financial and internal audit control systems were neither efficient nor effective. The study recommended that, for effective and efficient internal audit control system in LGAs, the government was to make internal audit control unit independent. This would help exterminate interference of the unit by the top management. Further, it was advised to institute legal framework that would enforce the requirement of adherence to IFRS in preparation and presentation of financial statements. Finally, it was recommended that, employees should ensure that, financial management rules, regulations and procedures were followed in handling financial matters.
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    Forensic accounting and its relevance in Tanzania: a case of national audit office
    (The University of Dodoma, 2013) Mshimba, Hassan Ali
    This study examined the relevance of forensic accounting in Tanzania at the National Audit Office (NAO) in Dar es Salaam. The study sought to find out areas which forensic accounting expertise may be applied and examined the extent of the applicability of forensic accounting. Further, the study sought to determine the challenges facing account professionals in the application of forensic accounting in the country. The study employed holistic descriptive case study methodology by taking the National Audit Office as a case. Data analysis techniques employed were essentially qualitative and involved pattern matching, comparison and explanation building. The study findings revealed that the areas in which NAO uses forensic accounting are litigation and investigating services. Other areas found to employ the technique according documentary review are reported to be as many as are the different forms of economic crimes being perpetrated. In addition, it has been uncovered that forensic accounting is applicable in the country in both protection and detection of fraud. Principally, the study recommends institutionalization of legal framework that will guide application of forensic accounting in the country. It is also recommended to enact legislation that will be geared towards protecting whistle blowers against retaliation from suspects.
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    The role of accounting information in decision making processes: A case study of Tanzania national park
    (The University of Dodoma, 2012) Msacky, John V.
    The focus of this study was to explore and examine the use of accounting information in decision making of an organization, the Case of Tanzania National Parks. It sought to find relevant applications of information gathered through accounting data and information. In the end, it suggests some ways to effectively implement the gathered information for the advantage and benefit of the organization paying particular attention to the day to day decisions. The objectives of the study were to find out and to identify the different kinds of accounting records and the extent to which these records were used in generating accounting information, finding out whether accounting information were used in the various decisions made by Tanzania National Parks. The study used a number of data collection methods including surveys, questionnaires, observation and documentary analysis in order to come up with the usefulness of accounting information. Moreover, the financial reporting requirements for control and decision making purposes. The study recommends that the firms should be educated on the importance of accounting information in decision-making. It is only after knowing the importance and role of accounting information that the organization will keep the proper records and use the accounting information for vital decisions. The researcher hopes that this report will add more to the existing literature concerning the role played by accounting information in decision making, as also as the study will improve organization performances especially the TANAPA and stimulates more findings by other researchers.
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    Tax revenue instability in Tanzania from 1996 to 2015 - causes and consequences
    (The University of Dodoma, 2017) Nyabange, Muyengi Boss Saristides
    This study examined tax revenue instability, and its consequences in Tanzania from 1996 to 2015. To identify the determinants of revenue stability, this study adopted case study analysis. The study mainly based on secondary data maintained by the Tanzania Revenue Authority (TRA) and World Development Indicators (WDI). The dependent variables in this study are Public spending and Public Investment which have regressed against revenue instability as an independent variable. Overall tax instability was calculated among tax variables using the standard deviation approach. Eventually, the study found that there have been oscillations of revenue against the level of Government spending during the period under review. The total tax revenue oscillated from 2.62 in years 1996/1999 to 2.42 in years 2012/2015; while the Government spending as well oscillated from 3.1 to 3.09 over the same period. Corruption among tax officers, tax exemptions to some tax payers, negative perception on taxes by some tax payers and inadequate tax knowledge among tax payers have been identified as reasons for tax revenue instability. Hence, the study established that the instability of tax revenue results to the instability of public spending and public investment thus, with low revenue collection, public goods and services as well as public investment will be inadequately financed. Finally, the Government through policy makers is advised to set out policies that will enhance stable revenue collection through establishing corruption free movements, disseminating knowledge among tax payers and reviewing tax laws to minimize avenues for tax exemptions; these measures altogether will minimize revenue instability and enhance adequate and sustainable public spending and investment level.