| dc.creator |
Chalu, Henry |
|
| dc.creator |
Kessy, Severine S. A. |
|
| dc.date |
2016-09-22T09:38:12Z |
|
| dc.date |
2016-09-22T09:38:12Z |
|
| dc.date |
2015 |
|
| dc.date.accessioned |
2018-04-18T12:28:23Z |
|
| dc.date.available |
2018-04-18T12:28:23Z |
|
| dc.identifier |
Chalu, H. and Kessy, S., 2015. ACCOUNTING INFORMATION SYSTEMS AND GOVERNANCE ISSUES IN LOCAL GOVERNMENT AUTHORITIES IN TANZANIA. Business Management Review, 15(1). |
|
| dc.identifier |
http://hdl.handle.net/20.500.11810/4244 |
|
| dc.identifier.uri |
http://hdl.handle.net/20.500.11810/4244 |
|
| dc.description |
Among 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.language |
en |
|
| dc.subject |
Accounting information system |
|
| dc.subject |
Accountability |
|
| dc.subject |
Participation |
|
| dc.subject |
Predictability |
|
| dc.subject |
Transparency |
|
| dc.subject |
Institutional theory |
|
| dc.subject |
Institutional isomorphism |
|
| dc.title |
Accounting Information Systems and Governance Issues in Local Government Authorities in Tanzania |
|
| dc.type |
Journal Article, Peer Reviewed |
|