Accounting Information Systems and Governance Issues in Local Government Authorities in Tanzania

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dc.contributor.authorChalu, Henry
dc.contributor.authorKessy, Severine S. A.
dc.date.accessioned2016-09-22T09:38:12Z
dc.date.available2016-09-22T09:38:12Z
dc.date.issued2015
dc.description.abstractAmong 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.en_US
dc.identifier.citationChalu, H. and Kessy, S., 2015. ACCOUNTING INFORMATION SYSTEMS AND GOVERNANCE ISSUES IN LOCAL GOVERNMENT AUTHORITIES IN TANZANIA. Business Management Review, 15(1).en_US
dc.identifier.urihttp://hdl.handle.net/20.500.11810/4244
dc.language.isoenen_US
dc.subjectAccounting information systemen_US
dc.subjectAccountabilityen_US
dc.subjectParticipationen_US
dc.subjectPredictabilityen_US
dc.subjectTransparencyen_US
dc.subjectInstitutional theoryen_US
dc.subjectInstitutional isomorphismen_US
dc.titleAccounting Information Systems and Governance Issues in Local Government Authorities in Tanzaniaen_US
dc.typeJournal Article, Peer Revieweden_US
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