| dc.creator |
Ngwega, Erick |
|
| dc.date |
2019-08-28T09:17:52Z |
|
| dc.date |
2019-08-28T09:17:52Z |
|
| dc.date |
2013 |
|
| dc.date.accessioned |
2022-10-20T14:39:57Z |
|
| dc.date.available |
2022-10-20T14:39:57Z |
|
| dc.identifier |
Ngwega, E. (2013). Factors influencing transparency in preparation and presentation of financial statements in local government authority: a case of Dodoma municipality. Dodoma: The University of Dodoma. |
|
| dc.identifier |
http://hdl.handle.net/20.500.12661/1200 |
|
| dc.identifier.uri |
http://hdl.handle.net/20.500.12661/1200 |
|
| dc.description |
Dissertation (MA Business Administration) |
|
| dc.description |
This study examined the influence of transparency in preparation and presentation of financial
statements in local government authorities. Particularly, the study wished to establish whether
participation of the public in local government finance decisions enhanced transparency. Further,
the study explored both the advantages of transparency and challenges facing finance departments
of local government authorities in the course of preparing and presenting financial information.
The study employed an explanatory case study research design, cross-sectional survey design and
applied a triangulation of methods to collect both qualitative and quantitative data. The study
setting as well as participants were all selected based on the opportunity to learn and the typicality
of Dodoma municipality. A total of 90 respondents were involved in responding to both
questionnaires and questionnaire interviews. Data analysis was done through SPSS and Microsoft
excel, particularly for quantitative analysis. Figures, tables, pattern matching, comparison and
strong explanation building all aided in simplifying the analyses of findings.
Key findings of the study unveiled that participation of the public in finance affairs of local
governments heightened transparency in the preparation and presentation of financial statements.
Furthermore, the finding reveal that International Financial Report Standards (IFRS) was rarely
applicable during the preparation of financial statement. It was also found out that transparency in
financial matters reduced fraudulent behaviors in the allocation and expenditure of local
government funds. Further, it was observed that finance departments of local governments
sustained many challenges including political pressures, corruption and lack of professional
qualified staff. The study winds up recommending stern measures that will ensure political
pressures do not influence financial decisions. Important also, is that the central government in
collaboration with local governments should take well informed but prompt measures to stop the
earning of dirty documents by the latter. |
|
| dc.publisher |
The University of Dodoma |
|
| dc.subject |
Transparency |
|
| dc.subject |
Financial statements |
|
| dc.subject |
Local government authorities |
|
| dc.subject |
LGA |
|
| dc.subject |
Dodoma municipality |
|
| dc.subject |
Financial information |
|
| dc.subject |
Influence |
|
| dc.subject |
Contribution |
|
| dc.subject |
Financial report |
|
| dc.subject |
Financial matters |
|
| dc.subject |
Preparation |
|
| dc.subject |
Presentation |
|
| dc.title |
Factors influencing transparency in preparation and presentation of financial statements in local government authority: a case of Dodoma municipality |
|
| dc.type |
Dissertation |
|