| dc.creator |
Kaale, Eliamini |
|
| dc.date |
2020-09-16T07:11:19Z |
|
| dc.date |
2020-09-16T07:11:19Z |
|
| dc.date |
2019 |
|
| dc.date.accessioned |
2021-05-05T08:08:36Z |
|
| dc.date.available |
2021-05-05T08:08:36Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/4133 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/4133 |
|
| dc.description |
A Dissertation Submitted In Partial Fulfillment of the Requirement for the Award of
Master of Business Administration – Corporate Management (MBA-CM) of Mzumbe
University. |
|
| dc.description |
The general objective of this research was to examine the impact of public sector accounting on accountability in public institutions a case study of the Tanzania revenue authority (TRA). The
study aimed at examining the effect of quality of financial reporting, internal control, and internal
audit on accountability in public institutions. A descriptive research method was employed for the
research; the researcher collected primary data through questionnaires and interviews with a sample
population of 120 respondents to answer research questions. The study involved samples drawn
from employees of different levels and departments of TRA in Dar es Salaam offices. Non
Probability sampling was used to purposely and conveniently select respondents to collect data. In
order to analyze the impact of public sector accounting on accountability of public institutions the
study employed descriptive and inferential statistics techniques. The data were analyzed by
employing Linear Regression analysis of variance, cross tabulations and frequency distribution.
Correlation analysis was carried out so as to determine the relationship between the independent
variables quality of financial reporting, internal control and internal audit with the dependent
variable financial accountability. Results showed that there is positive insignificant impact of
internal control on accountability in the public sector but positive significant impact of quality of
financial reports and internal audit and accountability in the public sector. The study concluded
that the quality of financial reporting creates confidence to tax payers and other stakeholders that
public money is spent appropriately to enhance provision of public services. The significant role
played by financial reporting in securing accountability mechanisms enforces the researcher to
advise public institutions management and other key stakeholders including central government to
direct effort on improving financial reporting. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Financial reporting |
|
| dc.subject |
Internal auditing |
|
| dc.subject |
Tanzania revenue authority |
|
| dc.title |
Impact of public sector accounting on accountability in public institutions: A case study of Tanzania Revenue Authority |
|
| dc.type |
Thesis |
|