| dc.description |
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 |
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