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This study aimed at assessing the effectiveness of the Tanzania government accounting
which was conducted at the Ministry of Finance and Economic Affaires with the
following specific objectives; to find out types of accounting systems used by the
Tanzania Government, to assess effectiveness of each accounting system in place and to
identify challenges pertaining to Tanzania Government accounting in order to find out
critical ways of addressing such challenges.
In execution this study the following research methodology applied; a case study
research design used and a case was the Ministry of Finance. The study sample size
encompassed of 108 respondents thus attained 90 percent response rate. The study
moreover, used purposive and snowball sampling techniques whereas the former used to
head of departments and the later to employees at the Ministry of Finance. Data was
collected by interview to head of departments, questionnaires to other employees and
documentary review guide for securing secondary data. However data obtained were
analysed using SPSS.
Results of the multiple regression analysis run entailed that effectiveness of the Tanzania
Government accounting system is just effective (average) given its highest positive t stat
of 64.46263 in the model. The study identified challenges facing Government
accounting whereas little computer skills by employees pointed out by 97 percent of
respondents, lack of competent personnel (95 percent), limited scope of internal control
(90 percent), low legal enforcement (87 percent) and frequent update of standards
identified by 70 percent of respondents.
The study recommends to the LGAs and MDAs to increase utilization of the EPICOR
accounting system by ensuring all accounting issues are computerized. However,
analysis of IPSAS compliance among LGAs is suggested as areas for further studies. |
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