IAA Journal (Inst. of Accountancy Arusha)
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    91 research outputs found

    Modeling Caesarean Delivery Determinants Using Logistic Regression: Evidence from the 2022 Tanzania Demographic and Health Survey

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    The rise in Caesarean section rates, which often exceed World health organization recommendations, has sparked global concern, particularly in Tanzania. Despite a notable increase in Caesarean deliveries, differences exist both within and between countries, largely due to factors influencing these procedures. This study aimed to validate logistic regression model in predicting and analyze the determinants of Caesarean delivery among Tanzanian women aged 15 to 49 using data from the 2022 Tanzania Demographic and Health Survey (TDHS). Employing a quantitative cross-sectional design, the research analyzed responses from 3,876 women, focusing on demographic, socioeconomic, and health system variables. Utilizing Pearson chi-square tests and binary logistic regression, it found that education, urban residence, and household wealth significantly increased the likelihood of Caesarean sections. However, the logistic regression model revealed limitations in predicting Caesarean deliveries, correctly identifying only 2.0% of such cases. The study underscores the necessity of refining predictive models to enhance the accuracy of Caesarean delivery predictions, indicating that targeted healthcare interventions could improve maternal health outcomes in Tanzania. Policymakers should improve predictive modeling for Caesarean birth rates, improve women's education, expand access to rural health care, increase health insurance coverage, promote regular prenatal care, and encourage collaboration to achieve equitable maternal health and better outcomes for women to ensure women

    The Influence of Exchange Rate Unpredictability and Trade Balance on Tanzania’s Economic Performance

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    Understanding Tanzania's economic performance requires an analysis of trade balance dynamics and exchange rate fluctuations. The country's efforts to stabilize the Tanzania shilling through Bank of Tanzania interventions and monetary policy adjustments are aimed at promoting a positive balance of trade, which is critical in reducing dependence on foreign aid and improving economic stability. This study focuses on exchange rate unpredictability from 2014 to 2023, examines its impact on trade balance, inflation and macroeconomic performance. The study used a quantitative research approach and a longitudinal research design using descriptive statistics, correlation analysis and multiple regression models with the assistant of IBM SPSS Statistics 26. The results show that exchange rate volatility has a significant negative effect on GDP growth, with a correlation of -0.483 and a beta coefficient of -0.460. A strong positive correlation of 0.902 between exchange rate fluctuations and trade balance. The study underscores the critical need for stabilizing the Tanzanian shilling to foster economic stability and sustainable growth. The study recommended that policymakers maintain sufficient foreign exchange reserves to stabilize the exchange rate and mitigate its negative impact on the trade balance and macroeconomic performance

    Enablers for Willingness to Utilize Mobile Money by Small-Scale Entrepreneurs in Tanzania: The Moderating Role of Payment Infrastructure

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    This study examines the factors influencing Small-Scale Individual Entrepreneurs’ (SIEs) willingness to adopt mobile money services in Tanzania, with a particular focus on the moderating role of payment infrastructure. The extended Technology Acceptance Model (TAM) employed to determine key drivers of adoption and the role of contextual factors in shaping entrepreneurs' decisions. Data from 347 respondents, was collected using self-administered structured questionnaires, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings suggest that perceived ease of use, perceived risk, perceived trust, capital, and daily sales significantly influence SIEs' mobile money adoption decisions. Surprisingly, perceived usefulness and business type showed no direct significant impact. Notably, payment infrastructure emerged as a critical moderating factor, strengthening the relationship between business type and mobile money adoption but not affecting the relationships involving perceived ease of use or trust.These results provide valuable insights into the adoption dynamics of mobile payments within Tanzania’s informal economy. The study highlights the need for policymakers and mobile money service providers to enhance payment infrastructure tailored to specific business types while addressing security concerns to mitigate perceived risks and build trust. This approach could foster broader adoption and drive financial inclusion for SIEs in developing economies

    Assessing the Factors for the Effectiveness of the Task Force Staff in Revenue Collection in Tanzania Local Governments Authorities

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    Recurring challenges in revenue collection and the insufficient revenue collection is pervasive, affecting the financial viability within Tanzania Local Government Authorities (LGAs) prompted this study with a focus on Mpanda Municipal Council. The aim is to assess key factors such as staff training, resource allocation, and community engagement that impact efficiency of task force staff operations. Mpanda Municipal Council was chosen due to its recurring challenges in meeting revenue collection targets and its strategic importance as a rapidly growing municipality with increasing fiscal demands. The study is grounded in both Agency Theory (AT), TAPACO and Resource-Based Theory (RBT). Agency Theory emphasizes the relationship between principals (local governments) and agents (task force staff) in ensuring that revenue collection objectives are aligned, while Resource-Based Theory highlights the importance of internal resources both tangible and intangible in achieving organizational effectiveness. Adopting a pragmatist research philosophy, the study used a convergent mixed-method research design, combining both qualitative and quantitative data to provide a holistic understanding of the research problem. Pragmatism guided the choice of methods, focusing on practical solutions and actionable outcomes. The quantitative data were analyzed using Ordinal Logistic Regression (OLR), which revealed that all independent variables significantly impact revenue collection effectiveness. A population of 75 people with a sample of 63 participants, comprising 46 respondents completed questionnaires while 17 business owners participated in semi-structured interviews. Thematic analysis was used in case of qualitative data. The findings reveal that targeted training programs, adequate resources, and active community engagement significantly enhance the effectiveness of task force staff in revenue collection. The study concludes that improving these areas will result in better revenue generation and financial stability for local governments. It is recommended that local governments increase investment in training, adopt modern technologies, and foster stronger community engagement to reduce reliance on central government funding

    The Influence of Graph Theory Approach in Preventing Cheating at Higher Learning Institution: A case of Institute of Accountancy Arusha

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    Academic dishonesty has been more common in recent years, both through self-reported and detected cases, which has brought significant attention to the issue of cheating in educational settings. Students often cheat for a variety of reasons, including lack of study time, unclear learning objectives, fear of failing, peer pressure, and parental pressure for academic success. Students who rely on plagiarizing answers miss the opportunity to build their skills and may face challenges in job requirements. The problem of cheating / copying the neighbor's works during the examination is particularly well known. With graph theory especially graph coloring, it is proposed to develop the students' sitting arrangement that can be the solution of cheating. An experimental case study focuses on three master's programs, three bachelor's degree programs, three diploma programs, and three certificate programs at the Institute of Accountancy Arusha. This is done when one room or a venue is assigned to two or more programs with different backgrounds depending on the size of the room. The result shows that using graph coloring has reduced the tendency of students to copy or ask questions from their neighbors in the examination room. Based on the assessment of graph theory's effectiveness in preventing cheating at the Institute of Accountancy Arusha, several recommendations can be made. First, the institution should invest in developing a comprehensive data collection system that captures relevant information such as seating arrangements, student interactions, and exam performance patterns. Collaboration with other institutions in implementing similar technologies could also create a shared knowledge base and lead to best practices in academic integrity. Finally, continuous monitoring and evaluation of this system should be conducted to refine its processes and adapt to new cheating technique

    Assessing the Impact of Foreign Direct Investment on the Manufacturing Sector in Developing Countries: Empirical Evidence from Tanzania

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    The present study aimed to investigate the impact of foreign direct investment (FDI) inflows on the manufacturing sector's performance in developing countries, focusing on Tanzania. Using a non-experimental explanatory research design and a quantitative approach with time series data, the study aims to generalize the results to the entire population. A sample size of 32 annual observations from 1990 to 2021, sourced from international organizations, was employed. Data analysis involved multiple linear regression using the Ordinary Least Squares (OLS) method. Diagnostic tests addressed potential time series data issues, and STATA software facilitated econometric techniques. Findings indicate a significant positive correlation between FDI and manufacturing value added (MVA) in Tanzania. The ARDL bounds test established a long-term equilibrium relationship between FDI, MVA, GDP, and the inflation rate. Notably, a 1.961 unit increase in MVA corresponds to a unit rise in real GDP, with a 0.08 unit decrease linked to a unit increase in inflation. The error correction model shows a 0.66 percent adjustment from short-run to long-run equilibrium. Granger causality results suggest a bi-directional causal effect between MVA and FDI, with MVA causing FDI. Diagnostic tests confirm the model's stability, normality, and absence of serial correlation or heteroscedasticity. In conclusion, the study highlights FDI's positive role in propelling manufacturing sector growth in Tanzania, contributing to economic development and employment generation. Recommendations for Tanzanian policymakers include creating a conducive environment for FDI in the manufacturing sector, emphasizing policies to ease business operations, encourage technology transfer, and address inflationary pressures

    Impact of compliance with project requirements on projects value outcomes: Evaluation from TASAF-III beneficiaries’ perspectives in Tanzania

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    The study sought to evaluate the impact of compliance with projects requirements on projects value outcomes from Tanzania Social Action Fund (TASAF)-III beneficiaries’ perspectives in Tanzania. Specifically, the study evaluated the impact of compliance with project requirements on households’ relief from transitional income poverty (as a measure of projects value outcomes) in Tanzania. The study was a cross sectional design with multiple cases approach undertaken in twelve TASAF-III supported community economic development (CED) projects. Under multistage sampling procedure, the said CED projects, their six hosting districts and regions (Kilosa–Morogoro; Handeni–Tanga; Misungwi–Mwanza; Uyui–Tabora; Kibondo–Kigoma; and, Rungwe–Mbeya) were identified using stratified sampling. Simple random sampling enhanced to determine a sample of 480 households. Data were collected using research schedules and were descriptively and inferentially analyzed using STATA software. Propensity score matching (PSM), coupled with logistic model was considered the apt test statistic. The average treatment effect on the treated (ATT) observation results shown that, the mean differences in incomes [TZS. 7 794.30; t=0.61(t<2.00)] and spending [TZS 11 388.50; t=0.96 (t<2.00)] between the treated and control households’ are non-significant at t<2.00. This implied that, compliance with TASAF-III project requirements has no significant impact on households’ income poverty relief in Tanzania. Moreover, compliance with requirements does not necessarily lead to desired projects value outcomes—if requirements are not well defined. The study stresses on the selection of right projects’ requirements with positive outcomes rather than having a set of requirements which are non-predictive to the desired targets’ felt needs—when in compliance with

    Strategic Management Practices and Teaching Performance in Business Administration Institutions, Tanzania

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    Strategic management practices (SMPs) are very indispensable in a vastly competitive environment of the organizations. Such importance involves several studies on the influence of SMPs on organizational performance and not on individual employee performance. Furthermore, the given studies are done in purely business sector and not in education sector. The studies done in education sector was on research performance and not teaching performance. Therefore, this study assessed an influence of SMPs on teaching performance among academic staff in Business Administration Institutions (BAIs). It specifically determined the influence of innovation strategy, organizational structure, innovation culture and technological capability on teaching performance in BAIs. This study used quantitative approach through descriptive and explanatory survey designs. The data were collected using a questionnaire from 500 academic staff sampled using a multi-stage sampling technique. The data were analyzed using Descriptive Statistics and Multiple Linear Regressions. The findings reveal that, the SIM practices (innovation strategy, organizational structure, innovation culture) positively and significantly influence teaching performance of academic staff. On the other hand, the SIM practice (technological capability) did not statistically influence teaching performance. The management and other stakeholders should continue to advocate innovation strategy, organizational structure and innovation culture management while improving technological capability in BAIs.&nbsp

    Assessment of the Challenges Facing Recruiting Practices at Tanzania Police School - Moshi

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    This study assessed the challenges facing recruiting practices at Tanzania Police School - Moshi. Institutional theory was used in this study. The employed a case study research design, a mixed approach, and included a population of 3,000 enrolled police officers. To do this, the study collected primary data via interviews and closed-ended questionnaires, as well as secondary data from document reviews, using both basic random and purposive sampling techniques. Quantitative data were analyzed using descriptive statistics with the aid of the Statistical Package for the Social Sciences (SPSS) version 26 software, while qualitative data from interview responses were subjected to content analysis. Findings revealed that administrative and logistical challenges and limited resources hinder the efficient execution of the recruitment process to a very large extent. As a recommendation, the study suggests that the institution should establish a dedicated committee or task force to address and mitigate these challenges. Also, future research endeavors should explore the relationship between actively seeking candidates from diverse cultural backgrounds and its potential impact on police behaviour and community relations

    An assessment of the Effects of Government Policies on the Development of Tourism Industry in Tanzania: A Case of Meru District Council

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    Meru District Council is facing the problem of poor development of tourism industry due to poor implementation of government policies related to this industry. In response to the problem, the current study aimed to assess the effects of government policies on the development of tourism industry in Tanzania. A case of Meru District Council. The study was guided by three specific objectives which were to; - evaluate the interdependence between government policies and investment in the tourism industry in Tanzania, identify the government policies implemented to promote the development of the tourism industry in Tanzania as well as examine the relationship between government policies and infrastructure development of the tourism industry in Tanzania. The study was guided by the two theories namely;- Policy diffusion theory and Sustainable Development theory to guide this study effectively. The study employed a mixed method case study design. The study involved a sample size of 144 respondents with stratified and purposive sampling techniques. Data were collected through questionnaires and interviews. Data analysis methods were descriptive statistics and content analysis. The study findings discovered the government of Tanzania has tried to put an effort on policy formulation related to tourism activities however there is poor emphasis in their implementation resulting into unsatisfactory tourism investments as well as poor infrastructure systems. The study concluded that this situation has been affected by several challenges such as poor government support and lack of awareness among the community and stakeholders. Thus the government must support effectively this industry by implementing the existing government policies and cooperate well with all tourism stakeholders. The study recommends policy makers at the Ministry of Natural Resources and Tourism to adhere the decentralization by devolution policy by allowing the tourism stakeholders to participate fully in the policy formulation process and implementation

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    IAA Journal (Inst. of Accountancy Arusha) is based in Tanzania
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