Digital Commons Network^™

The Influence Of Rotating Savings And Credit Associations Dynamics On Local Trade Flows In Dar Es Salaam, Tanzania, Fred Phanuel Okangi, Theresia E. Busagara

Business Management Review

This study examines the influence of Rotating Savings and Credit Associations (ROSCAs) on local trade flows in Dar es Salaam, Tanzania. Using a structured questionnaire, data were gathered from 107 ROSCA members to assess three key areas: the operational dynamics of ROSCAs, the socio-economic profiles of ROSCA members, and the accessibility of financial resources among ROSCA members. The findings reveal a significant positive relationship between the effective management of ROSCAs and increased local trade flows, underscoring that well-organized associations can facilitate smoother financial transactions. Furthermore, the diverse socio-economic profiles of ROSCA members were shown to promote knowledge-sharing and networking opportunities, …

Challenges To The Internationalisation Of Small And Medium-Sized Food Crops-Based Enterprises (Smes) In Tanzania, Omari Khalifa Mbura, Sumaya M. Kagoya

Business Management Review

This paper examines the salient attributes of small and medium-sized enterprises (SMEs) internationalisation of food crops. Using the explanatory research design the study applied the International Entrepreneurship theory and the Uppsala internationalisation process model, to specifically link the influence of internal, psychic distance and external factors to SMEs internationalisation of food crops in Tanzania. It reports the findings of a study that used a structured questionnaire to collect data from 80 randomly selected food crop exporting firms in Tanzania. The results subjected to multiple regression analysis indicate that out of the three constructs, internal and psychic distance factors had a …

Assessing The Influence Of Audit Committee Characteristics On The Effectiveness Of Risk Management Practices In Public Statutory Corporations In Tanzania, Gerald J. Soi, Siasa Issa Mzenzi, Said Suluo

Business Management Review

This study was conducted to examine the influence of audit committee characteristics on the effectiveness of risk management in Public Statutory Corporations (PSCs) in Tanzania, and the moderating effect of the size of an entity on this relationship. A structured questionnaire was used to collect data, which was completed by 424 chief internal auditors and directors of finance from PSCs across various Tanzanian regions, and analysed using SmartPLS (PLS-SEM) version 4.0. The findings indicate that the expertise of the audit committee and the frequency of meetings with a substantive risk agenda positively influence risk management effectiveness in PSCs. Conversely, the …

The Nexus Between Entrepreneurial Ingenuity Antecedents And Market Penetration Of Tanzanian Formal Retail Businessesmarket Penetration: Entrepreneurial Ingenuity: Formal Retail Business, Salum Makangila, Omari Khalifa Mbura

Business Management Review

The entrepreneurial ingenuity is a fundamental strategy employed by business proprietors and operators to navigate market penetration challenges when formal and informal retail businesses operate simultaneously in the same commercial environments. Guided by positivism research philosophy and cross-sectional design, quantitative data were collected from randomly selected sample size of 520 business proprietors and operators through structured questionnaire. The study hypothesized and tested the relationship between entrepreneurial ingenuity antecedents and market penetration of Tanzanian formal retail businesses using Structural Equation Modelling (SEM). The empirical results reveals that entrepreneurial ingenuity antecedents namely creative, innovative and open-minded behaviour positively and significantly influences market …

Continuous Learning And Customer Value Creation In The Healthcare: Mediating Effects Of Innovations Adoption Value Recognition, Binto M. Binto, Omari Khalifa Mbura

Business Management Review

This research investigates the influence of continuous learning on the effectiveness of customer value creation in the Tanzania’s healthcare system, with a specific focus on the mediating effects of innovation adoption value recognition. Using a cross-sectional design, data were collected from 360 healthcare professionals across three zonal referral hospitals in Tanzania. Data analysis employed a structural equation modelling using SMART-Partial Least Squares software version 4.0. The findings indicate that continuous learning enhances healthcare customer value creation both directly and indirectly. Also, innovation adoption value recognition serves as a mediating variable of the direct causal relationship, offering partial mediation effects between …

Comparative Competitiveness Of Ugandan And Ethiopian Coffee In International Markets, Aaron Ecel, Robert Muwanga, Bob Ssekiziyivu, Oliver Nakanwagi

Business Management Review

Purpose: This study compares the global competitiveness of Ugandan and Ethiopian coffee exports, analyzing export performance, market dynamics, and structural determinants to inform policy interventions.

Design/Methodology/Approach: Using quantitative analysis of 2012-2023 trade data from UN Comtrade and ITC Trade Map, we apply Constant Market Share Analysis (CMSA) and Revealed Comparative Advantage (RCA) metrics.

Findings: Uganda demonstrated stronger growth in export value (156% from 2012–2023) and quantity (7% annual growth), driven by commodity composition effects (72.8%). However, its lower unit values ($2,578/unit) reflect reliance on bulk Robusta exports. Ethiopia, despite stagnant volume growth, commands premium prices ($5,186/unit) due to specialty Arabica …

Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi

Business Management Review

This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …

Social Media Marketing And Business Performance Of Small And Medium Fashion Enterprises In Tanzania: The Moderating Role Of Social Media Strategic Capabilities, Pamela Kishimbo, Juma James Masele, Dev Jani

Business Management Review

This study examines the influence of social media marketing (SMM) on the business performance of small and medium fashion enterprises (SMFEs) in Tanzania, with social media strategic capabilities (SMSCs) as a moderating variable in this relationship. The study is grounded in the Uses and Gratification Theory (UGT) and Resource-Based View (RBV). The study used a cross-sectional survey design, collecting data from 397 SMFEs through structured questionnaires. Data were analysed using descriptive statistics and structural equation modelling (SEM). The findings revealed a significant positive relationship between SMM and the business performance of SMFEs in Tanzania. Furthermore, the findings show that SMSCs …

Warehouse Management Practices And Retail Supermarkets Performance: The Case Of Ugandan Retail Supermarkets, Gerald Zachary Paga Tinali, Shallon Mpirirwe, Patrick Christopher Singogo

Business Management Review

This study examined the role of warehouse management practices on the retail supermarkets' performance in Uganda. The study was guided by Dynamic Capabilities Theory and empirical literature to develop research hypotheses. The study employed a cross-sectional research design with a quantitative approach, and a structured questionnaire was used as the main instrument for data collection. The study used partial least squares structural equation modelling aided by Smart PLS to validate measures of constructs employed in the model and test the hypotheses using data from 100 key respondents from warehouse and operations units of retail supermarkets in Uganda. Findings indicate that …

Tanzania’S Green Gold: Export Potential, Competitiveness And Strategic Pathways For Avocado Products, Petro Sauti Magai

Business Management Review

Tanzania’s avocado sector has emerged as a promising contributor to agricultural exports. Despite its rapid growth, with export values increasing annually, the sector remains underutilized within the global avocado market. This study integrates the global value chain and comparative advantage theories to explores the export potential of Tanzanian avocado products by analyzing the current market trends, identifying opportunities, addressing challenges, and proposing strategies to enhance product-level competitiveness in international markets. A mixed-method approach was employed, integrating International Trade Center (ITC) tools such as the export potential map, trade map, and market access map to identify high-potential export markets, quantify untapped …

Digitalization In Logistics And Supply Chain Management For Agro-Processing Smes In Kahama And Msalala – Tanzania, Mohammed Semkunde

Business Management Review

This study explored the growing landscape of Logistics and Supply Chain Managemnent (LSCM) focusing on Small and Medium Enterprises (SMEs) in Tanzania. The purpose was to examine on how digitalization is adopted and utilized in the agro-processing sector by SMEe in Kahama and Msalala districts to enhance their LSCM practices. Through the lense of Technological Acceptance Model, Resource Based View and Institutional Theory framework, the study employed a qualitative case study design in which pattern matching technique was used for data analysis. The main findings reveal that there are varying levels of digital adoption across SMEs, improved efficiency for digitally …

Double Entry Bookkeeping: Its Philosophical And Mathematical Underpinnings, Henry Zeno Chalu

Business Management Review

This paper explores double entry bookkeeping as a theoretical and practical framework for the accounting discipline. Three foundational theoretical underpinnings for double entry bookkeeping are provided which constitute scientific and philosophical justification for the practice. These underpinnings consist of two philosophical stances and one mathematical position. In regard to the two philosophical stances, double entry bookkeeping is considered to be based on a figurative language perspective as well as a causality perspective. Regarding the mathematical position, the paper argues that double entry bookkeeping is grounded in an algebraic perspective specifically Pacioli group. The paper, hence, contributes to the understanding of …

Does Environmental Dynamism Affect Customer Relationship Management - Commercial Banks’ Performance Nexus In Tanzania?, Mohammed Solomon Baraza, Omari Khalifa Mbura

Business Management Review

With a rapid change in the market environmental factors of the developing economies, uncertainty raises on the outcomes of the strategies employed by business organizations. The thrust of this paper therefore, was to examine how environmental dynamism interacts the link between Customer Relationship Management strategic practices namely CRM organisation, customer orientation, technology-based CRM, customer knowledge management; and performance of commercial banks in Tanzania. The study employed a cross sectional explanatory design, utilizing deductive approach and quantitative method. Yamane’s rule was used to establish the sample size for commercial banks. Data were collected using a survey technique from 272 employees across …

The Moderating Role Of Ifrss Alignment On The Relationship Between Modernization Influences And Effective Digital-Resources Accounting Information System, Daniel Shilingi, Henry Zeno Chalu, Patrick Mbwile

Business Management Review

This paper is set to examine the Moderating role of IFRSs Alignment on the Relationship between Modernization Influences and Effective Digital-Resources Accounting Information System. The data were collected from 55 entities, with a total of 381 respondents. Descriptive and partial least square path modelling were used for data analysis with the aid of SmartPLS3.0. It was found that the direct relationship between Technological Advancement (TA) and Currency Innovation (CI) was positive and significant with Digital-Resources Accounting Information System (DRAIS). The relationship between Economic Transformation (ET) and DRAIS was insignificant. The addition of the IFRSs alignment as a moderator has strengthened …

The Interplay Of Coercive Institutional Pressures, Environmental Attitudes And Perceived Behavioural Control In Adoption Of Environmental Management Accounting Among Tanzania’S Manufacturing Firms, James Dendula, Helena Thomas Haule, Henry Zeno Chalu

Business Management Review

Environmental Management Accounting (EMA) facilitates firms’ ability to identify, collect, record and evaluate environmental information critical for informed decision-making. EMA adoption is vital in controlling environmental costs, fostering innovation in eco-friendly technologies/products, and improving overall environmental performance. This study examined the drivers of EMA adoption, focusing on the influence of Coercive Institutional Pressure (CP), the mediating role of environmental attitudes and the moderating role of Perceived Behavioural Control (PBC). Data were collected from 146 manufacturing firms in Tanzania and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) via SmartPLS v.4.0.9.5. Findings indicates that CP significantly and positively influences EMA …

The Nexus Between Green Human Resource Management Practices And Environmental Sustainability Of Tanzanian Manufacturing Firms: An Integrative Framework, Zakaria Mwakila, Severine Kessy

Business Management Review

The study aimed to examine the influence of GHRM practices on environmental sustainability. The study used the Ability-Motivation-Opportunity (AMO) theoretical framework to achieve this objective. The study adopted a quantitative approach for data collection and analysis, whereby 250 self-administered questionnaires were distributed to human resource managers of manufacturing firms. Partial least squares structural equation modelling (PLS-SEM) was used to analyze the field data. Interestingly, the results of the study revealed that environmental sustainability is significantly and positively influenced by all of the selected GHRM practices, including green hiring, green training, and green performance management. This study contributes to the scientific …

Impact Of Ict Adoption, Economic Growth, And Internet Connectivity Phases On Tax Revenue In Tanzania, Grayson Kisinga, Severine Kessy, Mashaka Mkandawile

Business Management Review

This study analyses the mixed evidence surrounding the impact of ICT adoption on tax revenue in Tanzania, focusing on ICT investments, ICT imports, internet usage, and broadband penetration. Drawing on the Technology Organization Environment (TOE) framework and Production Theory, the study adopts a positivist philosophy and deductive approach, using 25 years of time-series data. Employing Regressions, Autoregressive Distributed Lag (ARDL) modeling, and Structural Equation Modeling (SEM), it investigates long-term effects, mediation, and moderation. The findings reveal that ICT investments, ICT imports, and broadband penetration positively influence tax revenue over the long term, while internet usage has a negative effect. Economic …

The Quest For The Survival And Influence Of Business Associations In A Turbulent Environment: Lessons From Tanzania, Goodluck Charles, Donath Olomi

Business Management Review

This article investigates the driving force of business associations (BAs) in their attempt to influence policy regarding political and economic governance in Tanzania. On the basis of the collective action theory, new institutional economics (NIE) and historical analysis of 21 BAs, it is evident that they are driven by the evolutionary extensions of international ecosystem capabilities, the ability of BAs' leadership to change with the government agenda, the political ideology and their experience and competence to dialogue with the government. The article contributes to the collective action theory and the NIE literature by demonstrating that BAs take collective action to …

Assessing The Potential For Tanzanian Exports In The African Continental Free Trade Area, Mesia Ilomo

Business Management Review

In 2019, the Africa Union launched the African Continental Free Trade Area (AfCFTA), one of the largest pro-development regional trade arrangements (RTAs) in the world. Despite the broad promises, the potential trade benefits of AfCFTA to specific African countries is not crystal clear. We employ a gravity model and the Pseudo Poisson Maximum Likelihood (PPML) estimator to establish the existence, magnitude, and change of Tanzania export potential in 49 African markets. The results show existence of export potential in 38 markets, and inexistence of export potential in 11 markets. Out of 38 markets with export potential, Tanzania has high export …

Examining The Influence Of Digital Platforms On Purchase Decisions Of University Students In Tanzania, John Philemon Mwakyusa, Linda N. G. Nderumaki

Business Management Review

This study analyses the influence of the dimensions of digital platforms on the purchase decisions of university students in Tanzania. The study was based on an explanatory research design governed by the Theory of Planned Behavior. Data was collected through closed-ended questionnaires administered to 354 university students and analysed using Structural Equation Modeling through SmartPLS 4 software. The results indicated that all three dimensions: Consumer Attitude, Consumer Trust, and Consumer Presence positively and significantly influenced students' purchase decisions on digital platforms. Managerial implications suggest that firms prioritise enhancing user trust, adopting a refined approach to engagement, improving user experience, and …

Employee Involvement And Operational Performance Of Private Hospitals In Uganda: The Mediating Role Of Knowledge Management, Tibesigwa Warren, Juma J. Masele, Gerald Magova

Business Management Review

This study examines the mediating effect of knowledge management on the relationship between Employee Involvement and Operational Performance of hospitals in Uganda. A cross-sectional survey was conducted on 53 private general hospitals and primary data obtained. Data analysis was done using Partial Least Squares - Structural Equation Modeling (PLS-SEM) to test the study hypotheses. Results showed that employee involvement had an insignificant direct relationship with Operational Performance. Results further indicated that knowledge management had a positive significant effect on Operational Performance. More so, knowledge management fully mediated the relationship between employee involvement and Operational Performance. Hospitals were advised to create …

Institutional Support's Influence On Green Beekeeping Adoption In Resource-Constrained Biharamulo Forest Reserve, Tanzania: The Extended Theory Of Planned Behavior, Haruna Athumani, Ranger Kanan, Gerald Zachary Paga Tinali

Business Management Review

Green production practices are crucial for environmental conservation, yet scholarly research on green beekeeping remains limited. This study seeks to enhance the Theory of Planned Behavior (TPB) by developing an extended model of Institutional Support theory of Planned Behavior (ISTPB) to understand better beekeepers' behavior toward adopting green beekeeping practices. The model focuses on institutional support and its role in shaping individual behavior related to green beekeeping adoption. Using structural equation modeling (SEM), the study's empirical results show that institutional support and the three original TPB components, i.e., attitude, subjective norms, and perceived behavioral control, positively and significantly influence green …

Assessing The Drivers Of Customer Delight And Loyalty In Tanzanian Online Banking: An Integrative Framework, Ismail Kinogo, Dev Jani, John Mwakyusa

Business Management Review

This study aimed to empirically validate the theory of customer delight in the specific context of online banking in Tanzania, enhancing both theoretical comprehension and practical applications. This study examines how problem-solving, sociality, enjoyment, and transaction speed drive customer delight and loyalty among online banking customers in Tanzania. A deductive research approach was applied, collecting survey data from 391 qualified online banking customers in Tanzania through self-administered questionnaires in a convenience sample. Data were analyzed using Smart-PLS version 4.0 for measurement and structural model assessment. The findings reveal a significant positive influence of efficient problem-solving, sociality, enjoyment, and transaction speed …

The Influence Of Provision Of Public Services On Tax Compliance In Smes: Mediating Role Of Tax Morale, Menchidia Rwabunywenge, Mariamu Nchimbi, Said Juma Suluo

Business Management Review

This study investigates the relationship between the provision of public services, tax morale, and tax compliance in small and medium enterprises (SMEs) in Tanzania. A cross-sectional research design was employed, using a sample of 479 SMEs from Dar es Salaam, Tanzania, with data collected through self-administered questionnaires. Structural Equation Modeling (SEM) was used to test the hypotheses. The results indicate that the provision of public services has a significant positive effect on tax compliance, with tax morale acting as a partial mediator in this relationship. This suggests that taxpayers’ perceptions of the quality of public services influence their intrinsic motivation …

The Influence Of Top Manager's Age Diversity On Firm Performance: The Moderation Effect Of Top Manager's Average Age, Julian Lucas Kimario

Business Management Review

This study examines the effect of top managers' team age diversity on firm performance and the moderation effect of top managers' average age on the top manager's age diversity and firm performance. The study used quantitative data from 63 listed firms on East African stock exchanges. It used hierarchical linear modeling to test the hypotheses. Results indicated that the main effect of top managers' team age diversity is statistically significant and positively related to firm performance as measured by ROA. Furthermore, the moderation effect of top managers’ average age is statistically significant but negatively moderates the relationship between top managers' …

Does The Airport Servicescape Affect The Relationship Between A Irport Outcome Quality And Passenger Satisfaction?, David Stepahno, Dev Jani, David Mfinanga

Business Management Review

Airports promote passenger satisfaction with superior service. Airport outcome quality (AOQ) is a part of Airport Service Quality (ASQ), which impacts daily service performance. In this study, the airport servicescape influenced the link between airport outcome quality and passenger satisfaction. The model was developed using the Hierarchical Service Quality Model (HSQM) and Stimulus-Organism-Response (SOR) theory, incorporating two direct and moderated paths. The study utilized a convenience sampling technique and conducted a cross-sectional survey of international travellers at critical airports in Tanzania. 389 respondents were evaluated using the PLS-SEM technique. Significant enhancements have been made in the direct and moderated relationships …

The Mediating Role Of Ifrs Implementation On The Relationship Between Cultural Dimensions And Accounting Practices Of The Multinational Companies Operating In Tanzania, Chacha Ryoba, Henry Chalu

Business Management Review

This paper examines the mediation role of International Financial Reporting Standards (IFRS) implementation at the firm level on the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity, long-term orientation, and indulgence) on accounting practices of the multinational companies (MNCs) operating in Tanzania. Data was gathered from 209 accountants, auditors, finance managers, and directors of the MNCs. Hypotheses were tested using Ordinary Least Square (OLS) regression based on Hayes PROCESS macro tool. The study results reveal that the IFRS implementation negatively mediates the influence of power distance and masculinity on the accounting practices of the MNCs. Conversely, the results …

Elevating Workplace Employee Wellbeing Through Transformational Leadership And Organisational Support: Lessons From Tanzania's Higher Learning Institutions, Sara Msuya, John J. Sanga, Theresia R. Dominic

Business Management Review

This study examines the influence of transformational leadership and organisational support in elevating workplace employee wellbeing. A total of 467 self-administered questionnaires were distributed to Tanzanian public higher-learning institution employees. The findings from partial least squares structural equation modelling demonstrated that transformational leadership directly influences employee wellbeing at the workplace. The study's results further demonstrate that the impact of transformational leadership on workplace employee wellbeing is partially mediated by perceived organisational support. These findings provide insights that may serve as a foundation for managers and policymakers when developing policies and programmes to enhance employee wellbeing. The study provides more empirical …

The Influence Of Trade Facilitation On Export Diversification In Tanzania, Kasty Phelicean, Bupe Philemon

Business Management Review

This paper examines the relationship between trade facilitation and export diversification in Tanzania. Specifically, it attempts to ascertain the role of infrastructure in facilitating export diversification. The study uses trade data for Tanzania ' s export with its trading partners for the period from 2008 to 2017. The gravity model is used for data analysis. Findings reveal that the quality of airport infrastructures positively influences export diversification in Tanzania while other infrastructures had no influence on export diversification. The paper concludes that reliable infrastructure specifically airport infrastructures reduces trade costs, improves competitiveness, and increases export diversification in Tanzania and; thus …

The Moderation Effect Of Age On The Influence Of Shift Work Practices On Organizational Citizenship Behaviour Of Medics In Tanzania ' S Government Hospitals, Castissima Mella, John J. Sanga, Severine S. Kessy

Business Management Review

This study examines the moderation effect of age on the influence of Shift Work Practices on the dimensions of organisational citizenship behaviours (OCB). Data were collected from 330 randomly-selected medics working in Tanzania ' s government hospitals. Results from the analysis conducted using Structural Equation Modelling with AMOS indicate statistically significant direct effects of shift work practices on all the three dimensions of OCB namely, conscientiousness, sportsmanship and civic virtue. Results also show that age significantly moderates the influence of shift-work practices on sportsmanship and civic virtue. The findings imply that how shift-work practices influence OCB behaviours isn't straightforward €” …