Dissertation Submitted in Partial Fulfilment of the Requirements for Award
Master of Science Degree in Procurement and Supply Chain Management
(MSc PSCM) of Mzumbe University
This study assessed the annual procurement plan and its contribution to financial
accountability in public organizations in Tanzania: A case of MNRT headquarter.
Specifically this study intended to examine contribution of implementation of
strategic plan; budgeting and procurement procedure variables to level of financial
accountability in public organizations such as MNRT headquarter.
This study designed as quantitative correlational study it enhanced examining
correlation between independent variables (strategic plan, budgeting and
procurement procedures) and (dependent variables) level of financial accountability
in organizations. Multistage sampling technique used to randomly pick 300
respondents into the sample. Structured questionnaires used to collect primary data at
MNRT. Reliability cheeks of instruments ( questionnaires ) was done using statistical
test Cronbach’s alpha at 5% level of significance, two tailed test and the alpha
coefficient was found to be 0.98.
This study founded out that, significant strategic plan variables that contribute to
financial accountability in public organizations include: adherence to time
framework, performing specific activities (r =0.84, df =8, p< 0.05, two tailed test).
Also, coefficient of determination was found to be R = r
vi
2
, (0.84)
2
(100%) =70.56%.
Also, the study found out that , significant budget related variables contributing to
financial accountability in public organizations include: using electronic funds
transfer program, using online payment system and using credit card payment
system(r =0.81, df =8, p< 0.05) ,two tailed test. Also, coefficient of determination
was found to be R = r
2
, (0.81)
2
(100%) =65.61%.Lastly, this study founded out that,
significant procurement procedure variables contributing to financial accountability
in public organizations include: determination of possible sources of vendors,
establishing price and terms and specifying needs (r = 0.93, df=8, p<0.05). Also,
coefficient of determination was found to be R = r
2
, (0.93)
2
(100%) = 86.49%.This
study recommended that, the management team ought to ensure a valid and reliable
strategic plan, budget and procurement procedure variables to enhance level of
financial accountability in public organizations.
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