Accounting Information Systems and Governance Issues in Local Government Authorities in Tanzania

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dc.creatorChalu, Henry
dc.creatorKessy, Severine S. A.
dc.date2016-09-22T09:38:12Z
dc.date2016-09-22T09:38:12Z
dc.date2015
dc.date.accessioned2018-04-18T12:28:23Z
dc.date.available2018-04-18T12:28:23Z
dc.descriptionAmong the strategies identified by MKUKUTA to improve good governance in Local Government Authorities (LGAs) in Tanzania are those concerned with strengthening financial management, accounting, financial reporting, auditing and budgeting. The opinion is that strengthening those processes requires an effective accounting information system (AIS). Therefore this study had two aims; first to explore the role played by AIS in promoting accountability, participation, predictability and transparency; and second to identify factors influencing the effectiveness of AIS in fulfilling those roles. To achieve these objectives, the data analysed were collected from four LGAs through 23 interviews, 3 focus group discussions and documentary analysis. The findings show that AIS plays a minimum role in the achievement of good governance and the reasons for this are also identified. The study recommends that to achieve good governance, there is a need to design and install AIS that includes good governance components.
dc.identifierChalu, H. and Kessy, S., 2015. ACCOUNTING INFORMATION SYSTEMS AND GOVERNANCE ISSUES IN LOCAL GOVERNMENT AUTHORITIES IN TANZANIA. Business Management Review, 15(1).
dc.identifierhttp://hdl.handle.net/20.500.11810/4244
dc.identifier.urihttp://hdl.handle.net/20.500.11810/4244
dc.languageen
dc.subjectAccounting information system
dc.subjectAccountability
dc.subjectParticipation
dc.subjectPredictability
dc.subjectTransparency
dc.subjectInstitutional theory
dc.subjectInstitutional isomorphism
dc.titleAccounting Information Systems and Governance Issues in Local Government Authorities in Tanzania
dc.typeJournal Article, Peer Reviewed

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