Department of Accounting

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https://repository.udsm.ac.tz/handle/123456789/57

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Browsing Department of Accounting by Subject "Accounting"

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    Accounting and navigating legitimacy in NGO's
    (2005) Assad, Mussa Juma; Goddard, Andrew
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    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.
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    Adoption and Implementation of New Public Management Accounting Reforms in the Public Sector Organisations of Developing Countries (Motive, Nature and Theoretical Philosophy)
    (The Addis Ababa International Conference on Business and Economics (AAICBE), 2017-12-17) Mbelwa, Latifa
    The paper reviews motives, nature and theoretical philosophy along the adoption and implementation stages of New Public Management (NPM) - accounting reforms in the Public sector of developing countries. The paper finds the main motive along the stage of adoption and implementation of NPM accounting reforms is characterized with an aspect of gain legitimacy of accessing the financial support from donors of different levels who create coercive and normative pressure of increasing efficiency in public sector operations. Among others the nature of NPM reforms which undertaken by public sector of developing countries is mostly focused to the accounting and at most accrual accounting systems. The theoretical philosophy pertains the adoption and implementation of NPM reforms in the sector is focused on New institutional theory which argues that adoption and implementation is contributing more by external environment pressures with coercive, normative and mimeticmechanisms; in which public sector of developing country organizations tend to respond them in order to gain financial resources. This resulted intoo little internal efficiency due to manipulation and loose coupling practices by the public sector actors in daily operations. Therefore, in order to effectuate implementation and success of the practices of NPM accounting reforms in the developing country public sectors, the adoption motive should be developed from internal structure and demand for efficiency with political will and coexisting of pressure from both internal and external institutionalized environments.
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    Introductory Financial Accounting
    (Dar es Salaam University Press, 1994) Bautista, Imelda V.; Assad, Mussa Juma
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    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.