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Articles 1 - 30 of 223
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Operating Costs, Liquidity, And Demographic Pressures In Tanzania's Reformed Public Pension System (2004–2024), Athumani S. Mbuttuka, Ellinami J. Minja, Siasa I. Mzenzi
Operating Costs, Liquidity, And Demographic Pressures In Tanzania's Reformed Public Pension System (2004–2024), Athumani S. Mbuttuka, Ellinami J. Minja, Siasa I. Mzenzi
Business Management Review
The efficiency of public pension systems is critical for accumulating old-age savings and reducing fiscal pressures. This study evaluated Tanzania’s reformed public pension system from 2004 to 2024, covering pre- and post-merger periods, using longitudinal financial data and benchmarking indicators, including cost-to-contribution, cost-to-asset, payout, and dependency ratios, against regulatory and OECD levels. One-tailed sample t-tests compared efficiency and sustainability metrics against benchmarks. Findings show that operating costs averaged 2.8% of assets and administrative cost-to-contribution averaged 11.8%, exceeding the OECD average of 1.6% and the regulatory ceiling of 10%, respectively. Although operating-cost ratios declined after the 2018 restructuring, costs generally remained …
The Efficient Market Hypothesis In Youth Entrepreneurship: Understanding, Application, And Contextual Factors — A Systematic Literature Review, Omari Khalifa Mbura Prof,, Binto M. Binto
The Efficient Market Hypothesis In Youth Entrepreneurship: Understanding, Application, And Contextual Factors — A Systematic Literature Review, Omari Khalifa Mbura Prof,, Binto M. Binto
Business Management Review
This systematic literature review explores how youth entrepreneurs understand and apply the Efficient Market Hypothesis (EMH) in their decision-making, and examines the contextual factors influencing the decision-making nexus. Guided by a post-positivist framework, the review synthesises extant literature across youth entrepreneurship, finance, and digital strategy to map emerging themes and identify knowledge gaps. It covered a sample of 38 peer-reviewed articles, selected in accordance with the PRISMA guidelines. Findings of the systematic literature review show that youth entrepreneurs' engagement with EMH is largely experiential and indirect, influenced by digital literacy, social learning, and the realities of rapidly changing market environments. …
The Influence Of Entrepreneurial Marketing On Sustainable Competitive Advantage In Tanzanian Smes: A Lower-Order Dimensional Analysis, Omari Khalifa Mbura
The Influence Of Entrepreneurial Marketing On Sustainable Competitive Advantage In Tanzanian Smes: A Lower-Order Dimensional Analysis, Omari Khalifa Mbura
Business Management Review
Although entrepreneurial marketing is increasingly recognised as multidimensional, limited understanding remains of whether its individual behaviours exhibit equivalent relationships with competitive advantage, particularly when behaviours associated with the same broad dynamic-capability process are considered separately. This study examines the associations between five lower-order dimensions of entrepreneurial marketing (EM)—proactiveness, innovativeness, resource leveraging, customer intensity and value creation—and sustainable competitive advantage (SCA) among food-processing small and medium-sized enterprises (SMEs) in Dar es Salaam, Tanzania. Guided by Dynamic Capability Theory (DCT), cross-sectional survey data from 255 SMEs were analysed using partial least squares structural equation modelling (PLS-SEM) in the SEMinR package in R. …
Green Information Systems Adoption And Business Outcomes In Ugandan Smes: An Extended Theory Of Planned Behaviour Approach, Sonny Juma Nyeko, Samali Mlay, Cosmas Ogenmungu, Abdallah Ibrahim Nyero
Green Information Systems Adoption And Business Outcomes In Ugandan Smes: An Extended Theory Of Planned Behaviour Approach, Sonny Juma Nyeko, Samali Mlay, Cosmas Ogenmungu, Abdallah Ibrahim Nyero
Business Management Review
The study assesses the relationship between TPB antecedents and GIS business outcomes in SMEs, using an expanded TPB framework. Researchers gathered data from SMEs via a survey and analysed it using PLS-SEM. The framework used in the study explains 58.5% of the differences in GIS business outcomes. The results reveal that subjective norms, attitude, benefits, and obstacles are significant predictors of GIS business outcomes such as ecological IT practices, although perceived behavioural control displays an insignificant negative relationship. The study extended the TPB model by incorporating GIS benefits and GIS obstacles as additional factors influencing GIS adoption, business outcomes, …
Do Dynamic Capabilities Moderate The Effect Of Managerial Attitudes On E-Marketing Adoption? Evidence From Small And Medium Tourism Enterprises In Zanzibar, Hilal Maabad Ame, Omari Khalifa Mbura, Amani Gration Tegambwage
Do Dynamic Capabilities Moderate The Effect Of Managerial Attitudes On E-Marketing Adoption? Evidence From Small And Medium Tourism Enterprises In Zanzibar, Hilal Maabad Ame, Omari Khalifa Mbura, Amani Gration Tegambwage
Business Management Review
This study examines the influence of managerial attitudes and dynamic capabilities on e-marketing adoption among Small and Medium Tourism Enterprises (SMTEs) in Zanzibar. Grounded in the Decomposed Theory of Planned Behaviour (DTPB) and Dynamic Capabilities Theory (DCT), the study tests the effects of perceived ease of use, perceived usefulness, compatibility, and perceived security on e-marketing adoption, with dynamic capabilities examined as a moderating factor. Data were collected from 216 SMTEs operating in the Urban and South Regions of Zanzibar and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that perceived ease of use and perceived security …
The Effect Of External Auditors’ Competence And Independence On The Cost-Saving Of Audit Recommendations: Evidence From Tanzanian Local Government Authorities, Lenatusi Leonard L. Munyangabi, Henry Zeno Chalu, Keregero M. Chirongo
The Effect Of External Auditors’ Competence And Independence On The Cost-Saving Of Audit Recommendations: Evidence From Tanzanian Local Government Authorities, Lenatusi Leonard L. Munyangabi, Henry Zeno Chalu, Keregero M. Chirongo
Business Management Review
This study examined the effect of external auditors’ competence and independence on the cost-saving of audit recommendations among Tanzanian Local Government Authorities (LGAs). Persistent non-implementation of audit recommendations in developing countries raises concerns regarding the extent to which audit reports contribute to fiscal prudence and resource efficiency. Grounded in the Theory of Inspired Confidence and Stewardship Theory, the study hypothesized that competent and independent auditors enhance the cost-saving potential of audit recommendations. A descriptive-explanatory design was employed, involving 345 respondents drawn from 126 selected LGAs. Data was collected using structured questionnaires and analyzed through multiple regression analysis. Both independent variables …
The Influence Of Budgeting And Financial Reporting On Financial Accountability In Religious Organisations: Evidence From Selected Churches In Tanzania, Plasidi Marcel Bayno, Helena Thomas Haule
The Influence Of Budgeting And Financial Reporting On Financial Accountability In Religious Organisations: Evidence From Selected Churches In Tanzania, Plasidi Marcel Bayno, Helena Thomas Haule
Business Management Review
Budgeting processes and financial reporting are widely recognised mechanisms for enhancing financial accountability, yet empirical evidence on how these mechanisms influence financial accountability within faith-based non-profit organisations remains limited. Guided by Stewardship Theory and Stakeholder Theory, this study examines the influence of budgeting processes and financial reporting on financial accountability in religious organisations. Using a deductive approach, empirical data were collected from 173 Catholic and Lutheran parishes in Dar es Salaam, Tanzania, yielding a total of 471 valid responses aggregated at the parish level for analysis using Partial Least Square Equation Modeling (PLS-SEM). The findings reveal that both budgeting processes …
The Impact Of Mobile Financial Inclusion On The Performance Of Savings And Credit Cooperative Societies (Saccos) In Tanzania, Penina Benjamin Waryoba
The Impact Of Mobile Financial Inclusion On The Performance Of Savings And Credit Cooperative Societies (Saccos) In Tanzania, Penina Benjamin Waryoba
Business Management Review
This study examined the influence of Mobile Financial Inclusion (MFI) on the Performance of SACCOs business (PSB) in Dar es Salaam, Tanzania. Through the Resource-Based View (RBV), the study assessed how the ability to save money (SM), transfer money (TM), and access to financial information Access (FIA) shape PSB as guided by the Theory of Planned Behavior (TPB). The data were collected from 226 SACCOs using mail survey self-administered questionnaires, and analyzed using Structural Equation Modeling (SEM) in Smart-PLS. The findings reveal that all three independent variables SM, TM, and FIA positively and significantly, enhanced PSB. The results further show …
Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu
Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu
Business Management Review
This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …
Return Dimensions And Employees’ Work Effort In Power Supply Organizations: Does Gender Really Matters?, Patrick Christopher Singogo
Return Dimensions And Employees’ Work Effort In Power Supply Organizations: Does Gender Really Matters?, Patrick Christopher Singogo
Business Management Review
This study investigated the effect of return dimensions i.e. tangible and intangible returns on employees’ work effort, as well as gender differences. The study was guided by Conservation of Resources Theory and Expectancy Theory, together with pertinent literature. Four hypotheses were formulated to investigate the direct effect of tangible and intangible returns on employees’ work effort and the moderating effect of gender. The study drew its sample from 171 employees at the headquarters of Tanzania Electricity Supply Company Limited (TANESCO) in Ubungo, Dar es Salaam. Respondents were stratified into managerial and operative levels, and then systematic sampling was used within …
Foreign Direct Investment And Economic Growth: Assessing Mediation Role Of Financial Development.., Adam Salehe Kizigha, Ellinami John Minja, Neema Robert Towo
Foreign Direct Investment And Economic Growth: Assessing Mediation Role Of Financial Development.., Adam Salehe Kizigha, Ellinami John Minja, Neema Robert Towo
Business Management Review
This study examines the mediating role of financial development in the relationship between foreign direct investment (FDI) and economic growth in low financial development (LFD) economies within the SADC region over the period 1991–2020. Using panel data techniques, including fixed effects estimation with Driscoll–Kraay standard errors and an instrumental variable approach, the analysis captures both the direct and indirect channels through which FDI influences economic growth. The findings indicate that, FDI exerts a positive and statistically significant direct effect on economic growth. More importantly, the results reveal a positive indirect (suppression) effect, whereby FDI mitigates the adverse impact of weak …
Using Human Capital To Enhance Trasport Sector Performance: A Managerial Perspectives From Transport Firms In Dar Es Salaam, Boaz Lucas Majula, Gerald Bernard Magova
Using Human Capital To Enhance Trasport Sector Performance: A Managerial Perspectives From Transport Firms In Dar Es Salaam, Boaz Lucas Majula, Gerald Bernard Magova
Business Management Review
This study investigated the predictive relationship between human capital dimensions in enhancing transport sector performance, a managerial perspective from transport firms in Dar es Salaam. Specifically, the study examined employee education, working experience, creativity, and how each variable predicted transport sector performance. The study employed a quantitative approach, with five-point Likert scale using structured questionnaires to collect data about human capital dimensions and transport sector performance. The reliability was measured using Cronbach’s alpha and Partial Least Squares Structure Equation Modeling (PLS-SEM) was performed to estimate the predictive relationship between human capital drivers and transport firm’s performance. The study established the …
Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson
Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson
Business Management Review
Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …
The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena
The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena
Business Management Review
The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …
External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule
External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule
Business Management Review
Environmental Accounting (EA) serves as a strategic tool for organisations to integrate environmental considerations into operations, decision-making, and reporting. However, in emerging economies, its adoption remains uneven and insufficiently explained regarding how institutional pressures and internal capabilities jointly shape these practices. This study examines how institutional pressures and firms’ internal capabilities influence Environmental Accounting Practices (EAP) among 146 Tanzanian manufacturing firms. Anchored in Institutional Theory and the Resource-Based View (RBV), the study adopts a complementary analytical approach by integrating sufficiency and necessity logics using Partial Least Squares Structural Equation Modelling (PLS-SEM) and Necessary Condition Analysis (NCA). The PLS-SEM results indicate …
Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo
Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo
Business Management Review
This study explores the embeddedness of Corporate Social Responsibility (CSR) practices among listed Tanzanian firms from 2020 to 2024, focusing on both communication and organisational dimensions within a theoretically grounded framework. The study is guided by Institutional and Stakeholder theories, analysing how CSR is integrated into corporate strategies and operational structures, with particular emphasis on variation across banking and finance, telecommunications, manufacturing, extractive, agriculture, and transport industries. Using a mixed-methods approach combining qualitative content analysis of annual reports with organisational indicators, the study draws on 20 firms (95 firms annual reports) to identify significant industry-specific differences in CSR embeddedness, with …
The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard
The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard
Business Management Review
This study examines how financial literacy influences financial behavior as measured by spending, saving and investment and borrowing behavior of university students. The study was informed by the theory of planned behavior. Explanatory research design was used to test the research hypothesis. Data was collected through using a structure questionnaire which was administered both physically and online. 446 random selected students across Universities in Tanzania participated in the study, and simple linear regression analysis was used to establish the effect of financial literacy on financial behavior. It was established that majority of the students are considered financially illiterate. However, the …
Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja
Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja
Business Management Review
The study examined the influence of financial inclusion and tax compliance in Tanzania, focusing on access to financial services, quality of financial services, and usage of financial services. Guided by the positivist philosophy, the study employed a deductive approach utilizing the supply-leading theory and economic deterrence theory as the guiding frameworks. A cross-sectional survey design was employed, and multistage sampling was employed to obtain a sample of 386 bank agents by using a multistage sampling method. The study used primary data that was collected through structured questionnaires, which contained closed-ended questions measured on a 7-point Likert scale, and analyzed data …
The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba
The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba
Business Management Review
The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …
Influence Of Auditor Experience And Compensation On The Quality Of Key Audit Matter Disclosures: The Moderating Role Of The Audit Committee, Emmanuel Christopher, Ally Adam Mshana
Influence Of Auditor Experience And Compensation On The Quality Of Key Audit Matter Disclosures: The Moderating Role Of The Audit Committee, Emmanuel Christopher, Ally Adam Mshana
Business Management Review
This study examines how external auditor experience and compensation affect the quality of Key Audit Matter (KAM) disclosures among listed companies in Tanzania, and examines the moderating role of the audit committee financial expertise in these relationships. The study analysed a total of 132 firm-year observations of companies listed on the Dar es Salaam Stock Exchange (DSE) from 2017 to 2024, based on the criteria of consistent listing and annual report publication over the study period. Data was analyzed using a panel FGLS regression. The findings show that audit firm tenure, audit fee, and audit committee financial expertise have a …
Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo
Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo
Business Management Review
This paper examines the relationship between perceived fiscal exchange (PFE) and Tax Compliance (TCO) among large corporate taxpayers in Tanzania while drawing on the Fiscal Exchange Theory (FET). The study on which this paper is based employed a quantitative research design and analysed data using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 215 large corporate taxpayers in Tanzania. We find that the FET framework has modest explanatory and predictive power. Perceived Fiscal Exchange (PFE) has an insignificant effect on tax compliance of large corporate taxpayers. This suggests that perceptions of fiscal exchange do not necessarily drive …
The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae
The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae
Business Management Review
In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …
A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje
A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje
Business Management Review
This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …
From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson
From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson
Business Management Review
As digital technologies become increasingly embedded in higher education, promoting environmentally responsible computing practices has become an important sustainability and management concern. This study applies the Norm Activation Model (NAM) to examine green computing behavior among university students in Tanzania. Drawing on responses from 868 students across science, education, and business programs, the study investigates how Awareness of Consequences, Ascription of Responsibility, and Personal Norms influence green computing behaviors. Hierarchical regression analysis was used to assess both the explanatory power of the NAM variables and the selective moderating roles of gender and academic program. Findings reveal that both awareness and …
The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher
The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher
Business Management Review
This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …
Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova
Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova
Business Management Review
Collaboration has increasingly been recognized as a strategic approach for enhancing performance. However, limited attention has been given to the relationship between horizontal collaboration practices and the operational performance of horticultural smallholder farmer groups in downstream supply chains. This study examined this relationship through the lens of Social Exchange Theory. Data were collected using self-administered questionnaires from 195 smallholder horticultural farmer groups across the southern highlands of Tanzania, including Mbeya, Iringa, Njombe, and Songwe regions. Analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all collaboration practices improve operational performance; resource …
Entrepreneurial Orientation And Performance Of Microfinance Cooperatives: Evidence From Tanzania, Grace Thomas Mori, Omari Khalifa Mbura
Entrepreneurial Orientation And Performance Of Microfinance Cooperatives: Evidence From Tanzania, Grace Thomas Mori, Omari Khalifa Mbura
Business Management Review
Microfinance cooperatives (MFCs) play a key role in socio-economic development, predominantly in developing countries. However, studies focusing on the relationship between entrepreneurial orientation (EO) and the performance of MFCs are limited, particularly in Tanzania. This study was informed by the resource-based view to examine the influence of EO dimensions on the performance of MFCs in Tanzania. Specifically, the study focused on four dimensions of EO namely; innovativeness, proactiveness, risk taking, and competitive aggressiveness behaviours. Data were obtained from 299 stratified sampled managers of MFCs through the administration of a structured questionnaire. In testing this relationship, Partial Least Squares Structural Equation …
A Quantitative Analysis Of Corporate Social Responsibilities In Ghana, Musah Dumah, Juliet Yaa Boateng
A Quantitative Analysis Of Corporate Social Responsibilities In Ghana, Musah Dumah, Juliet Yaa Boateng
Business Management Review
This study investigates the impact of corporate social responsibility (CSR) on financial performance of banks on the Ghana Stock Exchange from 2019-2023. The research used a descriptive approach and the panel data regression analysis to examine how social, environmental, and economic dimensions of CSR influence Return on Assets (ROA), Capital Adequacy Ratio (CAR) and Return on Equity (ROE). The results indicate significant positive link between social and environmental dimensions of CSR and both ROA and ROE, which aligned with both the stakeholder and the resource-based view (RBV) theories as these theories talk about serving the interest of stakeholders and efficient …
The Drivers Of The Gender Gap In Financial Inclusion For Entrepreneurial Development: Empirical Analysis From Tanzania, Cornel Joseph, Chakupewa Joseph Mpambije
The Drivers Of The Gender Gap In Financial Inclusion For Entrepreneurial Development: Empirical Analysis From Tanzania, Cornel Joseph, Chakupewa Joseph Mpambije
Business Management Review
The gender gap in financial inclusion is a significant concern for both the academic community and policymakers, as it represents a critical factor influencing the development of entrepreneurship in Tanzania. Using the World Bank’s Findex database of 2021, this paper examines the drivers of the gender gap in financial inclusion for entrepreneurial development in Tanzania. The study adopts the Fairlie decomposition to examine the contribution of these factors to the gender gap in access and usage of financial services. The empirical results from the Fairlie decomposition analysis confirm the existence of a gender gap in access to financial services in …
Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege
Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege
Business Management Review
Amid mixed global findings on the determinants of audit quality, particularly in emerging markets, the role of engagement team competence and audit firm size remains underexplored. This study investigates the relationship between engagement team competence, audit firm size, and audit quality in Tanzanian auditing firms. The hypotheses were tested using PLS-SEM based on data obtained from a cross-sectional survey of 147 Tanzanian audit partners. Audit firm size (β = 0.309, p < 0.01) and engagement team competence (β = 0.567, p < 0.01) were found to have significant positive effects on audit quality. These results suggest that audit quality is significantly enhanced by audit firm size and engagement team competence, thus supporting total quality management and auditor size theories. These findings highlight the need for regulators to strengthen auditor competence and to support the growth of small auditing firms, thereby enhancing their capacity, resources, and the overall audit quality. For auditing firms, the findings underscore the need to develop engagement team competence through initiatives such as professional training, mentoring, and knowledge-sharing programs. Additionally, firms should expand their capacity to strengthen audit quality. While focused on the Tanzanian context, the findings offer broader insights for improving audit quality in developing economies.