We, the undersigned, certify that we have read and hereby recommend for acceptance by the Mzumbe University a dissertation entitled, Effectiveness of Accounting Information System in Promoting Accountability in the Public Sector: The Case of Ministry of Finance in Tanzania, in partial fulfillment of the requirements for award of the degree of Master in Business Administration of Mzumbe University
With several reforms that the government of Tanzania has embarked especially in its financial sectors, there are yet problems in promoting accountability and transparency within its public sectors. Furthermore, despite the introduction of an Accounting Information System (AIS), which was thought to guarantee efficiency and accountability in public sectors, yet, there is still a problem in tracking records of public sectors’ expenditures. The motive of this study therefore, was to determine the extent to which the AIS promote accountability and efficiency within the Tanzania financial sectors.
This study employed simple descriptive methodology and analysis with the help of Statistical Package for Social Sciences (SPSS) software to obtain results from interviewed respondents selected for the study. These included Assistant Accountant General, Chief accountants, Heads of technique and Application System Development Unit, Principal Accountants, Senior Accountants and Junior Accountants as units of analysis.
Results from the study suggested that despite the fact that many officials were competent of the AIS in their professional activities; yet, the system has poor facilitation in providing facilities for tracking records of expenditure. Also, the system was found weak in facilitating information sharing among its users.
Recommendation part of this study calls the attention of Tanzania financial sectors in enhancing integration with the system so as to improve tracking of records for expenditures. Also, risk performances of the public sectors are recommended for improvements especially during system crashes, electricity problems or any other risk associated problems so as to allow information sharing among its users.