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This study was put in place in order to investigate on the effects of professional accounting development training on employees’ performance in Local Government Authorities by taking a case of Dodoma Municipality. The study indented to accomplish four research objectives, which were; to investigate how training of staff in accounting and auditing departments was conducted at Dodoma Municipality, to find out workers competence in terms of education and academic qualification, with regards to governing board guidelines, to investigate on the efficiency and effectiveness of internal audit control and financial control systems and to determine whether there was an adherence to accounting and auditing principles, procedures, guidelines, regulation and standards laid down by governing bodies. The study was conducted by employing a case study design. Data were collected from employees and the management. Methods of data collection used were questionnaires for employees and interviews for the management. Data were then analyzed using both quantitative as well as qualitative means.
The study has found out that, there was no a specific approach followed in as far as training and development was concerned at Dodoma Municipal Council. On this regard, employees reported an existence of all methods like first come first served, last come first served, priority training discipline and availability of posts identified by trainees. In fact, about one third of the respondents reported that, even the training programme was not in existence. In addition to that, the study uncovered that, a few of employees in the area of accounting and auditing had enough knowledge or professional skills. Furthermore, the study revealed that, both financial and internal audit control systems were neither efficient nor effective.
The study recommended that, for effective and efficient internal audit control system in LGAs, the government was to make internal audit control unit independent. This would help exterminate interference of the unit by the top management. Further, it was advised to institute legal framework that would enforce the requirement of adherence to IFRS in preparation and presentation of financial statements. Finally, it was recommended that, employees should ensure that, financial management rules, regulations and procedures were followed in handling financial matters. |
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