University of Dar es Salaam Business School

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Academia–Industry Partnerships for Hospitality and Tourism Education in Tanzania
(Journal of Hospitality & Tourism Education, Taylor & Francis, 2019) Sanga, John, J; Anderson, Wineaster, S
This article examines approaches to partnership between the tourism industry and educational institutions in the provision of tourism education. It assesses how partnerships facilitate the development of skills in Tanzania and recommends a framework for effective collaboration. The study utilized focus group discussions and interviews with tourism industry and training institutions. A total of 356 respondents participated. It was revealed that internships, practical training, graduate employment, and financial contributions by industry in the form of skills development levy and tourism development levy are the major approaches to partnership for the provision of tourism education. A low level of understanding among students explained by language barriers, inadequate training facilities, a shortage of qualified educators, poor enforcement of national curricula, and limited internship and placement opportunities are the major challenges to skills development. The article proposes a framework for effective partnership among key stakeholders in the industry.
Academia–industry partnerships for hospitality and tourism education in Tanzania
(Journal of Hospitality & Tourism Education, 2019) Anderson, Wineaster; Sanga, John, J
This article examines approaches to partnership between the tourism industry and educational institutions in the provision of tourism education. It assesses how partnerships facilitate the development of skills in Tanzania and recommends a framework for effective collaboration. The study utilized focus group discussions and interviews with tourism industry and training institutions. A total of 356 respondents participated. It was revealed that internships, practical training, graduate employment, and financial contributions by industry in the form of skills development levy and tourism development levy are the major approaches to partnership for the provision of tourism education. A low level of understanding among students explained by language barriers, inadequate training facilities, a shortage of qualified educators, poor enforcement of national curricula, and limited internship and placement opportunities are the major challenges to skills development. The article proposes a framework for effective partnership among key stakeholders in the industry.
Academic Safety and Health (ASH) requirements for ICT usage by PhD students in developing countries: A case of University of Dar Es Salaam (UDSM), Tanzania and Makerere University, Uganda
(2018) Masele, Juma James; Kagoya, Sumaya
The socio-economic effects of poor safety and health computer working environment are enormous to not only users but also their enterprises at large. This study examined universities’ commitment towards safety and health requirements in computers usage by PhD students, using a case of University of Dar es Salaam and Makerere University. Responses from 221 respondents were analyzed using regression analysis. Observation to rooms and facilities used, supplemented the information. The study found that although the universities had tried to improvise rooms with chairs and tables for the PhD works, little attention to ergonomics was paid. Reported risks and snags encountered include eye strains, sight fatigue, headaches, tension stress, limbs disorders including disk degenerative disorders. The study proposed for the Universities to abide on provision of ergonomic obligatory environment possible including orientation of users to computer ergonomic principles, measures that are hoped to minimize computer usage related disorders. Policy makers and legislators are urged to come up with policies, laws and regulations to reinforce the intended behaviors and deeds. Importantly is also to individual PhD students to take active measures to ensure for sustainably safe and ill-health free computer related environment, despite the working environment they are exposed to.
ACCEPTANCE OF MOBILE PHONE PAYMENTS SYSTEMS IN TANZANIA: TECHNOLOGY ACCEPTANCE MODEL APPROACH
(Business Management Review,(UDSM ), 2017-06) Wilson, Victor Gideon; Mbamba, ULingeta O.L
This paper presents a quantitative study on the users’ acceptance of mobile phone payment systems (MPPS). Basing on the technology acceptance model (TAM), the study specifically evaluated the influence of ease of use; perceived usefulness; service quality; and information systems qualities of payment systems in the adoption and use of MPPS. A questionnaire survey was carried with 300 users out of which 260 were clean for data analysis using SPSS version 21. To supplement the survey, the study deployed interviews. The regression results indicate significant influence of the regressed variables with slightly low values of the adjusted R-square. The findings on information quality and perceived usefulness had lesser influence (beta values below average) whereas ease of use, and services quality were positively rated factors to accepting the systems. Several other factors behind acceptance were also identified in the interview, including premium pricing, level of understanding, and perceived risks. The findings extend knowledge on the application of TAM to mobile payments in a developing country such as Tanzania. They provide awareness on contributory factors to accepting the technology to Tanzania Communication Regulatory Authority (TCRA) and country’s central bank, Bank of Tanzania (BoT) in their managing and controlling processes. They also provided practitioners with knowledge on the challenges and ways of tapping into the advantages of ICT. The findings were limited to four regions in Tanzania.
Access to and use of computer ergonomics related information among PhD students in East Africa: a case of University of Dares Salaam-Tanzania and Makerere University-Uganda
(University of Dar es Salaam, 2019) Masele, Juma James
This study has assessed PhD students’ access to and use of computer ergonomics related information in East Africa where the University of Dar es Salaam (UDSM) and Makerere University (MUK) have been used as study areas. PhD students’ involvement in the study was considered important given their need for and duration of computer usage in their studies. A close-ended questionnaire was used to collect data from a sample of 221 PhD students [151 (68.3%) from the UDSM and 70 (31.7%) from MUK]. The study used a factor analysis to analyze information needs while descriptive statistics were used to find frequencies and mean values, and rank information sources. In-depth interviews were used to complement quantitative data. The data collected through this method were analyzed thematically. From the data analyzed, the study has found a large information and knowledge gap among PhD students. The gap spans across areas such as required technologies, computer working environments, recommended ergonomically friendly operational procedures, and effects of poor computer ergonomics. The study has also found that interpersonal communication through colleagues/friends, informal discussions within PhD clubs, medical officers or physiotherapists, social media and other internet sources are the dominant computer ergonomics information sources. Inspired by Ranganathan’s theory, the study, among other things, recommends striking a balance between information sources so as to more effectively meet users’ information needs.
Access to Business Development Support Services and Performance of Youth- Owned Enterprises in Tanzania
(2015) Mori, Neema
We investigated a sample of 3,098 randomly chosen youth-owned enterprises (YOEs) in Tanzania and studied their access to business development support (BDS) services. YOEs are defined as enterprises owned and run by young entrepreneurs, aged between sixteen and thirty-five, according to the Tanzanian definition of youth. We analyzed which BDS services affect the performance of YOEs in terms of (i) number of employees, (ii) whether the enterprise keeps financial records and (iii) the entrepreneurs’ perception of the performance of their enterprises. With the support of the resource- based view, we found that access to expert advice is positively associated with a YOE’s number of employees and their ability to keep financial records. We also found that access to business management training and entrepreneurship training positively influences financial record keeping and enterprises’ perceived performance. Overall, we conclude that the resources that young entrepreneurs obtain through their access to BDS services are crucial for their enterprises. Keywords: youth, business development services, YOEs, Tanzania.
Access to Finance for Smes in Tanzania
(2009) Mori, Neema
Account Receivable Management Practices of SMEs in Tanzania: A Qualitative Approach
(BMR, 2019) Richard, Evelyn M; Kabala, Benedicto
This paper focused on establishing how micro, small and medium enterprises (MSMEs) operating in Tanzania manage debtors. The study used an exploratory approach and was informed by the asymmetric information theory. Saturation point was reached in the fifteenth case. A content analysis was used for the data analysis. The findings show that MSMEs are aware of the importance of managing debtors; they use different means to screen prospective debtors and follow them so that they get paid on time.The same methods are used to monitor and control bad debts. Informal networking, calling debtors, and visiting their residencesor workplaces are mostly used to reduce asymmetric information problems. The paper contributes to the theory by stressing the importance of searching for relevant information while managing debtors.The results further depict the formal credit risk management process and contribute to the literature on the actual methods used by MSMEs while managing debtors. Results suggest that less costly methods of monitoring debtors should be sought and used.
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 choices and their determinants in Oil and Gas Activities of Global Major Companies
(Business Management Review, 2019-01) Chalu, Henry
One of the two objectives of this study was to determine whether there is significant variation in accounting treatment choice of oil and gas activities of major oil and gas companies, and the second objective was to identify critical factors for accounting choice. To achieve the objectives, the study collected data from 25 major oil and gas companies using a checklist of items (index) which was used to review accounting policies covered by the financial statements of these companies. The data collected was analysed using both descriptive and inferential statistics whereby non-parametric tests were used. The study findings show that in case of accounting treatment choices, there are significant variations in accounting treatment on oil and gas activities. In case of determinants, the study found that company size has influence on initial measuring decommissioning liability, using proved reserves as basis for unit of production, using fair value as well as recognition of both cash payments and value of future assets in case of unproven reserves. Company location was found to have influence on use of LIFO to value inventories, not recognising deferred taxes at initial recognition of decommissioning liability, use of proved reserves as a basis for unit of production, recognition cash payments received only in case of unproven reserves, as well as application of successful efforts method. Duration was found to influence the use of reducing balance method to depreciate its assets as well as not recognising deferred taxes at initial recognition of decommissioning liability. The study suggests that accounting standard setters have to strike a balance between harmonisation and accounting flexibility, to ensure that accounting data is both comparable and informative.
Accounting Ethics: A Study of Professional independence Status of Accounting Firms in Botswana
(2004-09) Kitindi, Ernest G.
The purpose of this study was to determine if auditing firms in Botswana have begun to provide services beyond traditional auditing. It also sought to establish whether income from such services was significant compared to income from auditing, and whether audit firms in Botswana have in place mechanisms to assure quality audit work. In view of these, an attempt was made to establish the professional independence status of Botswana public auditors.Data for the study was collected from thirteen audit firms on the basis of the register of auditors maintained by the Botswana Institute of Accountants. The results showed that audit firms in Botswana provided other services beyond the traditional audit work. The collective income obtained from these other services exceeded that generated by professional audit work. We also found that audit firms had some mechanisms in place to ensure quality audit work. However, most of the audited companies did not use audit committees and the audit firms did not recommend their use. The evidence was not sufficient to explicitly judge independence, but the results suggested that perceived auditor independence could be affected.
Accounting in non-governmental organisations: towards a theory of navigating legitimacy
(2001) Assad, Mussa Juma
Accounting Information Systems and Governance Issues in Local Government Authorities in Tanzania
(2015) Chalu, Henry; Kessy, Severine S. A.
Among the strategies identified by MKUKUTA to improve good governance in Local Government Authorities (LGAs) in Tanzania are those concerned with strengthening financial management, accounting, financial reporting, auditing and budgeting. The opinion is that strengthening those processes requires an effective accounting information system (AIS). Therefore this study had two aims; first to explore the role played by AIS in promoting accountability, participation, predictability and transparency; and second to identify factors influencing the effectiveness of AIS in fulfilling those roles. To achieve these objectives, the data analysed were collected from four LGAs through 23 interviews, 3 focus group discussions and documentary analysis. The findings show that AIS plays a minimum role in the achievement of good governance and the reasons for this are also identified. The study recommends that to achieve good governance, there is a need to design and install AIS that includes good governance components.
Accounting Practices in Tanzanian Local Government Authorities: Towards a Grounded Theory of Manipulating Legitimacy
(Emerald Group Publishing Limited, 2015) Goddard, Andrew; Mzenzi, Siasa I
Purpose-This paper examines accounting practices and legitimacy in Tanzanian Local Government Authorities (LGAs). Methodology/approach-It uses data from multiple sources, including interviews, observations and documents, to provide theoretical and practical understanding on how accounting has been practiced and the conditions which sustain its undertaking. It applies a grounded theory method to develop a theory systematically from the raw data. Findings-The principal research ﬁndings from the data concern the central phenomenon of ‘manipulating legitimacy’. This involved the purposeful and deliberate use of accounting techniques to inﬂuence and control (and sometimes even to falsify) the perceived reasonableness of the Councils’ operations. The paper revealed that the effective operations of the Tanzanian LGAs were highly constrained by their context. This had forced the LGAs’ ofﬁcials to use important accounting practices such as budgeting, ﬁnancial reporting, auditing and performance measurement, to manipulate the organisational legitimacy, a process which ensured the availability of resources to both LGAs and the individual ofﬁcials. Research limitations/implications-The main limitation of the research is that the data was collected from a limited number of local authorities in just one developing country. It is hoped that future research in other developing countries will be undertaken to broaden and deepen our understanding.
Adoption and Implementation of Epicor Accounting System in the Two Tanzanian Local Government Authorities: A New Institutional Sociology Perspective
(2015) Mzenzi, Siasa I
This is one of the series of papers emanating from the study of accounting practices in the Tanzanian Local Government Authorities (LGAs). In particular, it traces the adoption and implementation of EPICOR accounting system in the two Tanzanian LGAs. The paper theorises the adoption process and subsequent implementation of the system to the studied organizations using data from multiple sources, including interviews, observations, and documents. The paper finds that the adoption and implementation of EPICOR accounting system was mainly influenced by the Government and donors. This was mainly motivated by an attempt to integrate public financial management systems and to enhance budgetary and financial controls at the LGAs. However, lack of supporting environment and limited functions of the system had forced LGAs’ officials to maintain it in a loosely coupling state. In the light of New Institutional Sociology (NIS), the findings support Oliver’s (1991) assertion that actors are not passive adopters of the institutional pressure. Therefore, in order to ensure effective implementation of the adopted structures and systems in the institutionalized organizations like the studied LGAs, contextual factors and their related consequences need to be considered and modeled accordingly.
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.
Adoption of Green E-Business Applications for Sustainable Tourism Development in Developing Countries: The Case of Tanzania
(2014) Masele, Juma J.
Adoption of Information Technology by Tanzanian Entrepreneurs in the Service Industries: A Business Process Re-Engineering Emphasis
(Mkuki na Nyota Publishers, 2002) Mbamba, Ulingeta O.
Adoption of Internet Banking Service in Tanzania: The Influencing Factors among Customers of Commercial Banks
(2021) Kessy, Severine S. A.
Information technology advancement has transformed the way banks deliver their services to their customers; as a result, internet banking is now in use. However, this type of banking is not fully utilised by customers in accessing banking products and services. This paper examined factors associated with customers’ adoption to internet banking services in Tanzania. Precisely, it assessed the influence of social environment, technology exposure and system capability on the adoption of internet banking services by customers. Cross section research design was used through survey strategy to collect data from the respondents. In this case, a questionnaire was administered among a total of 200 respondents from two big banks that were involved in the study. Data analysis was performed by using partial least squares structural equation to examine the relationship between internet banking adoption and influencing factors which included social environment, technology exposure and system capability. The results indicate that social environment, technology exposure and system capability are positively related to adoption of internet banking services by customers. The existing relationships and the results revealed the way in which the rate of adoption of internet banking services by customers can be increased. Among the observed challenges for adoption of internet banking services include limited awareness among the customers, network failure and instability as well as layout of web pages. It is therefore recommended that, banks should invest in bringing awareness to customers regarding the service by providing information and instructions, reducing the impact of network failure and having a well-designed and user-friendly website for easier use.

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