The Influence of Accounting and Auditing on Accountability on public sectors:a case study of NAOT at Morogoro Region.
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Mzumbe University
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AResearchReportSubmittedinPartialFulfillmentoftheRequirements
forAwardofaBachelorDegreeofAccountingandFinanceinPublic
Sector(BAF-PS)ofMzumbeUniversity
Formanyyearsthepublicsectorstendtobeaffectedbypoormanagementof fundsandresourceswhichmaybeownedorfinancedfromexternalsourcesas knownaspooraccountability.Amongthetoolsforcreatinghighlevelof accountabilitywasestablishingaccountingandauditing. Hencethestudy comesintotheinfluencesofaccountingandauditingonaccountabilityinpublic sectors. A casestudydesignwasdeployedatNAOTMorogoroRegionduringfield attachmentsincetheresearcherhadfourmonthsofworkingsohecould addressand study thingsin depth.The researcherused non probability sampling technique where accidentalsampling technique and purposive samplingtechniquewereusedtoselectrespondentsthatcomprisedasample of50individualsfrom,auditors,accounts,stores,administrationandotherfrom MorogoroDistrictCouncil(MDC)duringtheauditingworkthere. Datawerecollectedfrom bothprimaryandsecondarySourcesbyuseof structuredquestionnaireswithbothclosedandopen-endedquestions,and documentaryreview system whichincludedpreviouslyyearCAGreportsfor various districtand projects,Generalreports ofCAG,auditing manuals, publications,books,governmentnotices,Actsandsomeonlinematerials. Thefindingsfrom thedatawasaccountingandauditingarekeytoolsfor accountability on public sectorsasthey provide guidelines,direction and commandtheservantssoasstobeonthewaythattheyareaccountableto thepublicastheirresponsibility.Assauditingbecomeacheckingdeviceover rules,regulations,policiesaswellastheavailableapplicablestandards. TheResearchersRecommendsthatmuchindependentshouldbeonauditing soastoavoidcollisionamongbodies,standardsandpoliciesshouldbeupdated astheactivitiesandeconomytendtochangedaytoday,internalauditingmust beproperlydonehencetominimizerisks,accountingstrategiesandprinciples aretobemaintainedtominimizefraudsanderrors,workingenvironmentsand vi tools are to be ofstandards so as to avoid poorperformances hence maximizationofaccountability
Formanyyearsthepublicsectorstendtobeaffectedbypoormanagementof fundsandresourceswhichmaybeownedorfinancedfromexternalsourcesas knownaspooraccountability.Amongthetoolsforcreatinghighlevelof accountabilitywasestablishingaccountingandauditing. Hencethestudy comesintotheinfluencesofaccountingandauditingonaccountabilityinpublic sectors. A casestudydesignwasdeployedatNAOTMorogoroRegionduringfield attachmentsincetheresearcherhadfourmonthsofworkingsohecould addressand study thingsin depth.The researcherused non probability sampling technique where accidentalsampling technique and purposive samplingtechniquewereusedtoselectrespondentsthatcomprisedasample of50individualsfrom,auditors,accounts,stores,administrationandotherfrom MorogoroDistrictCouncil(MDC)duringtheauditingworkthere. Datawerecollectedfrom bothprimaryandsecondarySourcesbyuseof structuredquestionnaireswithbothclosedandopen-endedquestions,and documentaryreview system whichincludedpreviouslyyearCAGreportsfor various districtand projects,Generalreports ofCAG,auditing manuals, publications,books,governmentnotices,Actsandsomeonlinematerials. Thefindingsfrom thedatawasaccountingandauditingarekeytoolsfor accountability on public sectorsasthey provide guidelines,direction and commandtheservantssoasstobeonthewaythattheyareaccountableto thepublicastheirresponsibility.Assauditingbecomeacheckingdeviceover rules,regulations,policiesaswellastheavailableapplicablestandards. TheResearchersRecommendsthatmuchindependentshouldbeonauditing soastoavoidcollisionamongbodies,standardsandpoliciesshouldbeupdated astheactivitiesandeconomytendtochangedaytoday,internalauditingmust beproperlydonehencetominimizerisks,accountingstrategiesandprinciples aretobemaintainedtominimizefraudsanderrors,workingenvironmentsand vi tools are to be ofstandards so as to avoid poorperformances hence maximizationofaccountability
Keywords
1.Accounting on Auditing 2. Accountability on public sectors