Challenges facing Tanzanian local government authorities in the preparation and presentation of financial statements: A case study of Dodoma municipal council

Mbogella, Amani Patrick

dc.creator	Mbogella, Amani Patrick
dc.date	2019-08-19T12:42:27Z
dc.date	2019-08-19T12:42:27Z
dc.date	2015
dc.date.accessioned	2022-10-20T14:39:52Z
dc.date.available	2022-10-20T14:39:52Z
dc.identifier	Mbogella, A. P. (2015). Challenges facing Tanzanian local government authorities in the preparation and presentation of financial statements: A case study of Dodoma municipal council. Dodoma: The University of Dodoma.
dc.identifier	http://hdl.handle.net/20.500.12661/936
dc.identifier.uri	http://hdl.handle.net/20.500.12661/936
dc.description	Dissertation (MA Business Administration)
dc.description	The objective of this study was to explore the challenges facing the Tanzanian Local Government Authorities (LGAs), in the preparations and presentations of financial statements and suggest recommendations to be taken to address those challenges. A case study methodology with a qualitative approach was employed in the investigation. Methods used to collect data were semi- structured interview, focus group discussions, and documentary analysis. Respondents of this study were selected using purposive sampling technique, and data were analyzed by using a descriptive and qualitative analysis techniques. The study found out that, major challenges which face Dodoma Municipal Council (DMC) in the preparations and presentations of financial statements include challenges associated with internal control systems, challenges associated with capacity building, and challenges associated with financial matters. The study recommends that, LGAs should abide to approved accounting standards issued by NBAA, strengthening the LGAs audit committee and internal audit functions, full utilization of integrated financial management system, strengthening financial statements processes and enhance risk management frame work. In addition, in order to improve the preparations and presentations of financial statements the Central Government should timely disburse the approved funds to LGAs and also should employ adequate accountants for LGAs.
dc.publisher	The University of Dodoma
dc.subject	Local Government Authorities
dc.subject	LGAs
dc.subject	Tanzanian local government authorities
dc.subject	financial statements
dc.subject	Dodoma
dc.subject	Tanzania
dc.subject	Dodoma Municipal Council
dc.subject	Financial matters
dc.subject	Preparations
dc.subject	Presentations
dc.title	Challenges facing Tanzanian local government authorities in the preparation and presentation of financial statements: A case study of Dodoma municipal council
dc.type	Dissertation