| dc.creator |
Hassan, Abdul |
|
| dc.date |
2016-03-08T16:36:15Z |
|
| dc.date |
2016-03-08T16:36:15Z |
|
| dc.date |
2014 |
|
| dc.date.accessioned |
2018-03-24T12:04:56Z |
|
| dc.date.available |
2018-03-24T12:04:56Z |
|
| dc.identifier |
http://hdl.handle.net/11192/853 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/853 |
|
| dc.description |
A Dissertation Submitted in Partial Fulfillment of the Requirements for the
Award of the Degree of Master of Science in Accounting and Finance (MSc-
A&F) of Mzumbe University Dar es Salaam Campus College. |
|
| dc.description |
The study was on the Management Control System and Its Implications to the Firm
Performance: Case of Commercial Bank in Tanzania. The study investigated the
factors influencing bank performance, non financial MCS measurement promotes
bank performance and the internal factors that influence MCS. The study involved
(30%) Males and (70%) Females. The data collection methods were questionnaires
and personal interview. The statistical methods used was CAMEL ratios.
The study revealed that both banks are financially viable as both have adopted
prudent policies of financial management. Both the banks have managed their capital
adequacy ratio well above the minimum standard of 10%. The average leverage ratio
in case of CRDB was more (1.746) compare to Stanbic bank was (0.828). The CRDB
bank has been able to maintain the ratio of Net NPAs to Net advances at 3.42%. The
Stanbic bank has been more efficient by maintaining the average ratio of Net NPAs
to Net advances at 1.760%. Similarly, the average loan loss cover maintained by
Stanbic bank (9.52%) is more than that of CRDB bank (8.288%). The findings as
well noted the measures of innovation and employee involvement were not perceived
to be as important as customer service and market standing this is a concern. It was
also revealed that there was a strong importance-measurement gap for certain factors.
That is, although top executives believe that certain nonfinancial factors are highly
important, a large number of managers are not capturing data on these measures.
However, it was revealed that the leading factor for management control system was
the introduction of new technology, capacity to undertake action, the capacity to
undertake action is essential in firm performances. Firm size appears to be an
important factor in the use of management control systems and strategy to change.
The study concluded that the environment in which internal control operates has an
impact on the effectiveness of the control procedures. In fact it is institutions control
environment which embodies the principles of strong internal control. It was
recommended that the regulatory authority should come in and homogenize prices of
such activities in order to protect bank clients from being exploited. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Management control system |
|
| dc.subject |
Firm performance |
|
| dc.title |
Management control system and its implications to the Firm performance: case of Commercial Bank in Tanzania |
|
| dc.type |
Thesis |
|