A Dissertation Submitted in Partial Fulfilment of the Requirements for the
Degree of Masters of Science in Accounting and Finance (MSC-A&F) of
Mzumbe University
In the earlier years, before the adoption, diffusion and use (utilization) of ICT in
accounting and finance in Tanzania, business transactions were being recorded in the
manual books of accounts and thereafter financial statements were prepared based on
manual records. The transactions were being recorded manually into the books of
accounts as and when they occurred.
The adoption, diffusion and utilization of ICT in accounting and finance era had
saved a lot time and made easier the accounting work since accounting records need
to be referred to from time to time. Keeping records has also been facilitated and it
is now easier to keep voluminous accounting records easily in the computer, without
the fear of records being changed or stolen or destroyed by various agents of
destruction. The adoption, diffusion and utilization of ICT in accounting and finance
has also facilitated and made easy the retrieval process of records which have been
kept electronically and can be printed when desired, instead of keeping voluminous
books of accounts manually.
This study explored activities of finance departments in the public sector
organisations during the period prior to the adoption, diffusion and use of ICT in
accounting and finance here in Tanzania and the period after the adoption to assess
its practical impact.