| dc.creator |
Chalu, Henry |
|
| dc.date |
2016-09-22T14:16:35Z |
|
| dc.date |
2016-09-22T14:16:35Z |
|
| dc.date |
2012 |
|
| dc.date.accessioned |
2018-04-18T12:28:23Z |
|
| dc.date.available |
2018-04-18T12:28:23Z |
|
| dc.identifier |
Chalu, H., 2012. Analysis of Stakeholder Factors Influencing the Effectiveness of Accounting Information Systems in Tanzania's Local Authorities. Business Management Review, 16(1). |
|
| dc.identifier |
http://hdl.handle.net/20.500.11810/4249 |
|
| dc.identifier.uri |
http://hdl.handle.net/20.500.11810/4249 |
|
| dc.description |
This paper assesses the stakeholder-related factors which influence Accounting Information
Systems (AIS) effectiveness in Tanzania’s Local Authorities (LAs). Using data collected from 19
LAs in Tanzania, we tested six factors: management support, qualification of accounting staff,
education of councilors, and availability of AIS consultants, external auditor specialization and
councilors’ involvement in AIS matters using canonical correlation analysis (CCA). The results
from CCA show that management support, external auditors’ specialization and councilors’
involvement are the most critical factors in ensuring AIS effectiveness in the country’s local
authorities. Next were the qualifications of accounting staff and the education level of
councilors, which were established as strong factors for AIS effectiveness in LAs. The study,
therefore, concludes that for LAs to have effective AIS they need to take measures such as
recognizing the importance of AIS effectiveness in organizational operations, allocate sufficient
resources and time for the development and implementation of AIS, provide training on
computerized AIS, attract qualified personnel as well as raise the mandatory minimum education
level requirement for LA councilors. |
|
| dc.language |
en |
|
| dc.publisher |
University of Dar es Salaam Business School |
|
| dc.subject |
Accounting information systems |
|
| dc.subject |
Stakeholder theory |
|
| dc.subject |
Canonical correlation analysis (CCA) |
|
| dc.title |
Analysis of Stakeholder Factors Influencing the Effectiveness of Accounting Information Systems in Tanzania's Local Authorities |
|
| dc.type |
Journal Article, Peer Reviewed |
|