Browsing by Author "Bahati, Victor"

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    Antecedents of Perceived Auditors’ Power Deterioration Vis-A-Vis Pressure Groups’: Dar-Es-Salaam Case Study
    (World Business Conference, 2015-04-22) Bahati, Victor; Bahati, Victor
    The purpose of this paper was to test the usefulness of auditors versus pressure groups power in enforcing accountability in public sector. It explored potential reasons that make pressure groups seemingly more powerful compared to auditors.It draws much knowledge from mobilization and lobbying model while using key literatures in the expectation gap. The paper demonstrates mobilization and lobbying model and uses data, collected from Dar es Salaam, to test significance of difference in perception between accountants and non-accountants towards pressure groups. Many-Whitney U-test has been used as a technique of testing similarity between the two groups and factor analysis as a method of finding underlying factors for pressure groups popularity over auditors. The outcomes of this study have verified that both accounting and non-accounting professionals have trust to auditors for power to influence accountability of public sector. Further, the study finds out three factors that make pressure groups more popular in the eyes of people. These factors have been identified as; first, kind of evidence that auditors seek, second, execution outcome and types of actors involved and third exposure of reports and ethical issues. Measures like educating the public on the expected role of auditors and provide for expanded audit reports by means of changing standards could best be used to reduce such perceptions. The study focuses on a single case and therefore it may not be appropriate to generalize findings in different political and cultural settings.
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    ANTECEDENTS OF PERCEIVED AUDITORS’ VIS-À-VIS PRESSURE GROUPS’ POWER IN PUBLIC SECTOR: A CASE STUDY OF DAR ES SALAAM
    (University of Dar es Salaam Business School, 2017-06-30) Bahati, Victor
    This paper examines the usefulness of auditors-versus-pressure groups’ power in enforcing accountability in the public sector. The paper demonstrates mobilisation and lobbying model and uses data, collected from Dar es Salaam, Tanzania, to test the significance of difference in the perception of accountants and nonaccountants of the pressure groups. Many-Whitney U-test was used to determine the similarity between the two groups, with the factor analysis being deployed to establish the underlying factors for pressure groups’ popularity over auditors. The study found three reasons that make pressure groups more popular in the eyes of the people. The first reason is the kind of evidence that auditors seek; the second is the execution outcome and types of actors involved; and third is the exposure of reports and ethical issues. The paper is based on the findings of a study that focused on a single case and, therefore, it may not be appropriate to generalize findings in different political and cultural settings without qualification.
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    ANTECEDENTS OF PERCEIVED AUDITORS’ VIS-À-VIS PRESSURE GROUPS’ POWER IN PUBLIC SECTOR: A CASE STUDY OF DAR ES SALAAM
    (Business Management Review, 2017-06-30) Bahati, Victor
    This paper examines the usefulness of auditors-versus-pressure groups’ power in enforcing accountability in the public sector. The paper demonstrates mobilisation and lobbying model and uses data, collected from Dar es Salaam, Tanzania, to test the significance of difference in the perception of accountants and nonaccountants of the pressure groups. Many-Whitney U-test was used to determine the similarity between the two groups, with the factor analysis being deployed to establish the underlying factors for pressure groups’ popularity over auditors. The study found three reasons that make pressure groups more popular in the eyes of the people. The first reason is the kind of evidence that auditors seek; the second is the execution outcome and types of actors involved; and third is the exposure of reports and ethical issues. The paper is based on the findings of a study that focused on a single case and, therefore, it may not be appropriate to generalize findings in different political and cultural settings without qualification.
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    SIGNIFICANCE OF MANAGERIAL MONITORING EFFICACY ON PRINCIPAL- AGENT MONITORING OUTCOMES IN TANZANIA DISTRICT COUNCILS
    (Operations Research Society of East Africa (ORSEA) Journal, 2018-12-31) Bahati, Victor
    The purpose of this study is to find out whether control and monitoring effectiveness in an entity has any significance on external audit reporting outcome. This study used 475 yearly observations from 95 district councils from 2011 to 2015. Data were analysed in a panel model that controls for time specific factors. This study found that when internal monitoring mechanisms are effective, they can predict the likelihood of an entity to receive a clean (qualified) audit opinion at 82 percent accuracy. Results further showed that effectiveness of control environment is very important if we take it alone or when it becomes effective in absence of an ineffective internal audit. However, there was no enough statistical significance on the direct effect of risk management or fraud prevention controls. Also, managers should plan and implement all controls to maximize possibility of getting a clean (unqualified) audit opinion in order to secure their positions. External auditors, on the other hand, should continue emphasizing on importance of internal monitoring and report any weakness if they find. They may encourage clients to at least strengthen control environment in case it happens that the internal audit is weak.