University of Dar es Salaam Business School

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Accounting and navigating legitimacy in NGO's
(2005) Assad, Mussa Juma; Goddard, Andrew
Accounting and navigating legitimacy in Tanzanian NGOs
(Emerald Group Publishing Limited, 2004) Goddard, Andrew; Assad, Mussa Juma
This paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but accounting research has not developed significant interest in their operations. Premised on an interpretive theoretical orientation this research executes a grounded theory strategy as the principal line of inquiry (Strauss and Corbin, 1990; 1998). Fieldwork was undertaken in three Tanzanian NGOs. The research established the importance of accounting in the process of avigating organisational legitimacy. This was achieved due to its important role in symbolising organisational competence. When accounting was perceived to be adequate, organisational legitimacy was enhanced. Two principal strategies were employed by organisations in navigating legitimacy - building credibility and bargaining for change. Although accounting emerged as predominant in the process of navigating legitimacy, its importance was symbolic rather than functional. Indeed accounting had little relevance to the internal management of the organisations.
Accounting in non-governmental organisations: towards a theory of navigating legitimacy
(2001) Assad, Mussa Juma
Audit Quality Differences amongst Audit Firms in a Developing Economy: The Case of Uganda
(Emerald Group Publishing Limited, 2016-08-08) Kaawaase, Twaha K.; Assad, Mussa Juma; Kitindi, Ernest G.; Nkundabanyanga, Stephen Korutaro
Purpose To report findings of audit quality differences amongst audit firms in a developing country. Specifically, we examine the assumption of marked audit quality differences amongst large audit firms (Big 4s) and the Small and Medium Practices (SMPs). Design/methodology/approach First, we develop scales for assessing perceived audit quality in the financial services sector based on qualitative data obtained from 106 audit practitioners, 31 Credit Analysts and 13 Board members. We use NVivo© to analyse the 13 transcribed interviews and follow ‘cross-case analysis’ to visualise dimensions and scales of audit quality. Then we use measurement scales developed and obtain quantitative data from 183 board members and top executives in the financial services sector and test for perceived audit quality differences amongst audit firms using a Mann-Whitney U test. Findings Our findings suggest that audit quality is a multi-dimensional construct comprising of levels of discretionary accruals; compliance of audited accounts to accounting standards, law and regulations; and audit fees. Based on these measures, we find that Big 4 audit firms ensure more compliance with accounting standards, Law and other regulatory requirements than SMPs. However, taking all the three audit quality dimensions together reveals no significant differences in audit quality levels between Big 4 and SMPs. Research limitations/implications In terms of auditor selection and retention, it is important that audit firms are assessed based on their ability to constrain discretionary accruals, to produce audited accounts that comply with requirements of accounting standards, the law and regulations; and to examine the fees they charge in relation to quality of service, than on their size. Also, as the results of this study suggest that Big 4 audit firms might be needed for compliance with accounting standards, Law and other regulatory requirements, their audit ties in with the most basic level of auditing requiring probity and legality which, in practice, requires a low level of judgement to be exercised by those performing the audit. It might be useful for Big 4 and other audit firms to embark also on higher level of auditing requiring higher level of judgement. Future research may wish to examine auditing firms’ proclivity to higher-level judgment audit. Originality/value Previous research reveals no consistent way of measuring audit quality and has been inconclusive on the subject of audit quality differential amongst audit firms. We create audit quality scales which can be used in assessing perceived audit quality in a developing country context and provide initial evidence of no significant differences between large audit firms and the Small and Medium Practices regarding audit quality in Uganda.
Enhancing Africa's Competitiveness Through Small and Medium Scale Entreprises
(Mkuki na Nyota Publishers, 2002) Matambalya, Francis A. S. T.; Assad, Mussa Juma
An Evaluation of the First and Second Phases of Cost Sharing in Higher Education in Tanzania
(2002) Omari, I. M.; Assad, Mussa Juma
Foreign currency flow statement: A Warranted Inclusion in Corporate Annual Reports
(African Journal of Finance and Management, 1994) Assad, Mussa Juma
Ability of a country to generate foreign currency is a key aspect of economic health. Yet, contents of individual economic entities' financial reports in this country do not reflect information on such an important variable. The general body of users of financial reports’ information stand to benefit severally by inclusion of such information. However, outside corporate annual reports they would not have alternative information sources. Therefore, an argument is put forward for appending a foreign currency flow statement in published financial reports. Cost of providing that additional information is justified by the benefits accruing to users as a result of disclosure. However, in order for such disclosure to yield intended results it must be comprehensively required from entities transacting in foreign currency. Also, it must incorporate the qualitative characteristics of good accounting information.
Foreign Currency Risk Awareness and Management Practices in Tanzania
(Business Management Review, 2016) Assad, Mussa Juma
This paper seeks to evaluate the capacity to manage foreign exchange risk among two groups of interest – practitioners in business and recent graduates of higher educational institutions in Tanzania. It also assesses the adequacy of the content of programmes of study in third-level business training institutions in preparing graduates to manage foreign currency risk effectively. The research was mainly in the form of a survey. Interviews with key informants provided additional insight from which mini cases were developed to demonstrate some specific issues of interest concerning foreign currency management in Tanzania. This paper concludes that foreign currency risk is perceived to be a significant challenge by the overwhelming majority of both respondents in business and recent graduates of higher education institutions. It also concludes that the capacity to manage foreign currency risk is either weak or mostly non-existent and there is a need to strengthen that capacity. In self-assessment of capacities and competencies for managing foreign currency risk through hedging techniques it was evident from the results that awareness of foreign currency risk management techniques as well as competencies to put them to use were significant challenges among respondents – both in firms and to a lesser extent recent graduates. Practitioner respondents were less knowledgeable and less able to use foreign currency hedging techniques and this was the case for both internal and external hedging techniques. Financial intermediaries on the other hand did not have readily available instruments and products for managing foreign currency risk and this did not help in enhancing the practices in place within firms.
Fraud at the Central Bank of Tanzania (A)
(Emerald Group Publishing Limited, 2011) Assad, Mussa Juma
Subject area – The subject areas for this case are auditing, fraud and investigations. It is also relevant for teaching aspects of corporate governance. Student level/applicability – This case consolidates techniques and methodologies of special investigations and demonstrates weaknesses in governance and internal controls. It is appropriate for final year undergraduate students and graduate students who have attended classes on basics of accounting and financial reporting. Case overview – The case is about institutional governance and the effects of ineptness at different levels of an organization that resulted in TAS. 133 billion being “improperly” paid out to 22 firms in the financial year 2005/2006.The case is structured to focus at the dilemma of the Director of Finance as an individual who featured in the latter stages of an extensive fraud where old unclaimable debts were revived and were being claimed and paid to fictitious assignees involving a number of Central Bank officials. However, the case seeks to interrogate issues related to financial records and controls in which the position of Director of Finance had more relevance. Expected learning outcomes – Working on this case should result in enabling students to acquire expertise necessary for forensic accounting. It should also enable students to learn to gain an understanding of the practice of investigative and forensic accounting as well as an understanding of the interrelationships of the parties involved in forensic investigations.
Gender in Accountancy : Exploratory Research Issues
(African Journal of Finance and Management, 1995) Assad, Mussa Juma
Gender is an important variable in explaining experiences of human beings in all aspects of life; in word and outside work. Accountancy is one of the disciplines which were male dominated for a long while. But, compared to other professions, in this decade, more women are entering accountancy. However, they are still found in the lower levels of the professional continuum. Tanzania has few qualified women accountants and those attempting professional examinations are a small percentage of the total candidature. Indications show that their performance in examinations is not comparable to that of their male colleagues. There are a number of issues that demand an understanding. Yet there is very little information available. This discussion suggests some pertinent issues to explore. Results of research will be of benefit to individual career planning, employers in policy making and broadly to the society
Interest Rate Spreads: Empirical Evidence from Tanzanian Banks
(African Journal of Finance and Management, 2007) Assad, Mussa Juma; Nanyara, Zawadia
Corporate social responsibility has become a popular tool for strategic marketing and management in developing countries even though practices are focused on the philanthropic responsibility. This raises the attention on how the concept of CSR is conceptualized in the context of developing countries. Thus, this study investigates stakeholders’ perceptions on the dimensions of CSR, and how demographic characteristics influence their perceptions. A conceptual model hypothesizing a multi-dimensional perspective of the concept, and which shows the relationship between stakeholders’ demographic characteristics and their perceptions, was developed and validated. In addition, the study investigated the perceived benefits of CSR practices in Tanzania. A confirmatory factor analysis, as well as discriminant analysis and multiple regressions, were used to validate the model and test the hypothesized relationships using a sample of 142 MBA students from the University of Dar es Salaam. Findings revealed that stakeholders view CSR as a multi-dimensional concept, comprising of economic, legal, philanthropic and ethical responsibilities. There was no relationship between stakeholders’ demographic attributes and their perception of the dimensions of CSR. Among the perceived strategic benefits by stakeholders for firms engaging in CSR practices included: improve public image/reputation, increase brand image, and increase support from the community. The paper concludes that, since stakeholders perceive CSR as a multi- dimensional concept, there in a need to embrace the broader perspective of CSR to include economic, legal, philanthropic and ethical practices. Additionally, CSR should be practiced in its holistic nature to yield competitive advantage.
Introductory Financial Accounting
(Dar es Salaam University Press, 1994) Bautista, Imelda V.; Assad, Mussa Juma
Local Government Infrastructure Maintenance: The Case of Dar es Salaam Local Authorities
(African Journal of Finance and Management, 2010) Assad, Mussa Juma
Infrastructure maintenance is a critical aspect of public assets management. If managed appropriately it has the potential of generating significant benefits to populations within municipalities. But if managed inappropriately it can equally have detrimental effects. This study intended to find out the quality of information being collected, as well as to assess the adequacy of the financial resources spent on maintenance within Dar es Salaam Local Government Authorities (LGAs). The principal objective was to gain a deep understanding of, and analyse, operations and maintenance expenditure, and assess their adequacy. The study established that all Dar es Salaam City municipalities did not maintain financial data on their infrastructure assets that was adequate for managerial decision making purposes. There was also a lack of adequate funding for infrastructure maintenance, and consequently, certain components of municipal infrastructure have been neglected, or at most received only remedial treatments. The ideal capital maintenance ratios at aggregate levels are 1.5, but in the Dar es Salaam LGAs they were extremely low (0.5), indicating that they were not spending appropriate levels on maintenance of infrastructure. Benchmarking of maintenance with depreciation charges is one sound tool in estimating maintenance costs, and this needs to be done for all municipal councils and the city council separately, as well as at an aggregate level. This is an issue that will need to be addressed thoroughly otherwise municipal assets have little chance of reaching their predicted service life.
Monopolistic Regulation of Accountancy in Tanzania: A Defence Argument
(1995) Assad, Mussa Juma
Organisational Research Paradigms and Implications for Accounting Studies
(Business Management Review, 1998) Assad, Mussa Juma
Public Expenditure Tracking Survey in Secondary Education in Tanzania
(African Journal of Finance and Management, 2010) Assad, Mussa Juma
This study focuses on resource flows and use at the national, regional, district and school levels; how the amount of resources allocated reaches schools, and how the resources are utilized. It was designed and conducted through a survey of a sample of regions, councils and schools that gives a fair representation of all regions, councils and secondary schools of mainland Tanzania. It covers all resource flows, including central level grants, regional and council level contributions, as well as contributions from parents and others. The study found out that rural secondary schools received a higher amount of cash contributions per student than urban schools. On the other hand, urban schools have more teachers in total, and teachers on government payroll per student than rural schools. Community schools have far less teachers per student than government schools, both overall and in terms of teachers on government payroll. Also, teachers in rural areas have generally lower qualifications than their urban counterparts. The difference in examination performance is significant between government and community schools, with urban government schools performing better than rural community schools. Data suggests that non-wage spending per student is correlated with the performance of a school (measured by pass rates). It is also linked to the Gross Point Average (GPA): the more total nonwage spending per student, the higher the average O-Level GPA for a school.
Small and Medium Scale Enterprises and the Economy
(2002) Matambalya, Francis A. S. T.; Assad, Mussa Juma
Stakeholder salience and accounting practices in Tanzanian NGOs
(Emerald Group Publishing Limited, 2010) Assad, Mussa Juma; Goddard, Andrew
This paper uses stakeholder theory to explore the nature and behaviour of different stakeholders in NGOs. The paper also explores the use of a stakeholder analysis to understand accounting practices within these organisations. Empirical literature on non governmental organisations is sparse within accounting and management disciplines. The paper presents an analysis of the interactions between organisational actors and stakeholders in two case studies. It gives an account of events and analyses the implications of stakeholder salience on accounting practices and processes in the organisations. A substantial literature exists which addresses the question 'who are stakeholders?' and a number of typologies have been suggested. However, the empirical descriptive component of stakeholder theory, that is the description and explanation of 'to what’ and ‘how' managers pay attention in stakeholder interactions (Jones, 1995; Donaldson and Preston, 1995; Mitchell et al., 1997; Frooman, 1999) has not received much attention. This paper is a contribution to that research.
Success Related Attributes in Tertiary Training Institutions in Tanzania
(Papers in Education and Development, 1997) Assad, Mussa Juma; Olomi, Donath
The Government of Tanzania has made a major commitment to expand higher education since independence. Although there is still a growing demand for higher education, resource utilization and quality in institutions of higher learning have generally deteriorated Privately managed education institutions are few but increasing as field has been historically dominated by government and parastatal institutions. Tanzania’s future policy on education and training is moving away from government managed educational institutions to concentrate on the creation of an enabling environment for private sector to participate in provision and management of education. It would eventually disengage itself from direct management and operation of “non-core” activities, including the running of training institutions.
The two publics and institutional theory – A study of public sector accounting in Tanzania
(Elsevier, 2016) Goddard, Andrew; Assad, Mussa Juma; Mzenzi, Siasa I; Malagila, John; Mkasiwa, Tausi A
This paper summarises, and attempts to theorise, the ﬁndings of a series of research projects investigating accounting practices across the public sector in Tanzania. Data was collected principally by interviewing participants in central and local government and in a number of NGO’s. Analysis was undertaken using grounded theory methods, alongside a theoretical framework. This framework comprised the work of the post-colonial theorist Ekeh (1975, 1992, 1994a, 1994b) and the concepts of legitimacy, loose coupling and isomorphism from institutional theory. Legitimacy and loose coupling were central concerns in all the institutions and played a signiﬁcant role in understanding their accounting practices. However, there were signiﬁcant differences between the settings’ responses. These can be partly explained as responses to different isomorphistic pressures. Differences between institutions can be further explained using Ekeh’s concepts of the primordial and the civic publics. Gaming and corruption were evident in central government, associated more with the civic public. Accountability and a sense of moral responsibility appeared to be stronger in NGOs, which were more closely associated with the primordial public. In contrast to the central government, which was associated more with the civic public, accounting was extremely problematic resulting in many dysfunctional practices. However gaming and corruption were most evident in local government where participants were subject to a conﬂict between the two publics’ moralities.

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