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The Role of Financial Accounting Information Transparency in Combating Corruption in Tanzanian SACCOS

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dc.creator Mashenene, Robert Galan
dc.creator Mwita, R. M
dc.creator Chachage, B
dc.creator Msese, L.R
dc.date 2019-06-04T11:50:17Z
dc.date 2019-06-04T11:50:17Z
dc.date 2019
dc.date.accessioned 2021-05-05T12:58:49Z
dc.date.available 2021-05-05T12:58:49Z
dc.identifier http://dspace.cbe.ac.tz:8080/xmlui/handle/123456789/214
dc.identifier.uri http://hdl.handle.net/123456789/73940
dc.description This paper investigated the role of financial accounting information (FAI) transparency in combating corruption in Kongwa district and Dodoma Municipal SACCOS, Tanzania. Specifically the study determined the effect of pillars of FAI transparency (clarity, disclosure, credibility and dissemination) on corruption occurrence among SACCOS in Tanzania. The study employed cross-sectional research design where 140 respondents were surveyed using a questionnaire. In addition, focus group discussion was employed to collect qualitative data. Proportionate stratified sampling was used to select the sample from the population. Binary Logistic Regression Model (BLRM) was performed to determine the effect of FAI on corruption incidence. The regression results indicate that disclosure, clarity and credibility of FA have effect on corruption occurrence. The study recommends that SACCOS’ leaders should increase clarity, dissemination, disclosure and disclosure of FAI to SACCOS’ members.
dc.format application/pdf
dc.language en
dc.publisher College of Business Education
dc.relation Volume 5;Issue No:1
dc.subject SACCOS, financial accounting information, transparency, corruption, Tanzania.
dc.title The Role of Financial Accounting Information Transparency in Combating Corruption in Tanzanian SACCOS
dc.type Article


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