Accountability and transparency procurement principles have played a significant role in establishing good governance in any procurement regime. These principles also safeguard the protection of human rights under human rights principles. These principles if well utilized and implemented, also encourage compliance with human rights norms. In the Tanzanian procurement regime, accountability and transparency procurement principles are also covered under procurement statutory rules. The covered principles are also articulated under regional and international procurement rules to which Tanzania is a party to them. Accountability as a principle is a form of liability that introduces to whom and for what and what is accountable in procurement undertakings. The transparency principle, on the other hand, its essence is to show openness during in entire procurement process. The liability created by the accountability principle and openness in the entire procurement process by authorities, in general, promote good governance and enhance compliance with human rights norms in procurement regimes. Compliance with accountability and transparency procurement principles also improves public confidence in government performance. Absolute compliance with these procurement principles in the procurement regimes ensures taxpayers’ resources utilization trust. In particular, accountability and transparency procurement principles have a close link with good governance and human rights. The two procurement principles are inseparable. The author of this article believes that there is a close link between accountability and transparency procurement principles with good governance and human rights. As earlier noted, it is strongly believed that good governance and human rights play a significant role in enhancing implementation and compliance to procurement principles in public procurement. Further discusses in this paper that despite Tanzania to belief in various human rights principles as articulated by human rights norms, and also belief in human good governance as enshrined under the national Constitution, the current procurement system lacks a constitutional base, and procurement principles under discussion are only recognized under enabling Acts of the Parliament. This article makes emphasis that, there is a need for the current procurement system to be constitutionalized so that public entities conduct procurement based on the procurement principles named above in order to ensure that human rights and good governance goals are full achieved by public entities, without which value for money will never be accomplished in Mainland Tanzania
