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Business Management Review

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Executive Pay-Performance Relationship Among Listed Deposit Money Banks In Nigeria, Abdulkadir Rihanat Idowu Nov 2021

Executive Pay-Performance Relationship Among Listed Deposit Money Banks In Nigeria, Abdulkadir Rihanat Idowu

Business Management Review

This paper examines the executive pay-performance relationship among listed deposit money banks in Nigeria. It also investigates other possible determinants of executive pay, as well as factors that moderate the pay-performance relationship. Results from the dynamic panel GMM regression indicate that excessive pay does not match performance, as pay rises with declining performance. Other factors that explain the executive pay of the sampled banks include board size, board independence and CEO ownership. Findings further reveal that the pay-performance relationship is negatively moderated by board independence, as executive pay is found to rise with increase in performance when there are more …


Understanding Customer-Vendor Power Relations As A Driver To A Successful Implementation Of Enterprise Resource Planning In Tanzania Manufacturing Industry, Victor G. Wilson, Tumsifu Elly, Ulingeta O.L. Mbamba Nov 2021

Understanding Customer-Vendor Power Relations As A Driver To A Successful Implementation Of Enterprise Resource Planning In Tanzania Manufacturing Industry, Victor G. Wilson, Tumsifu Elly, Ulingeta O.L. Mbamba

Business Management Review

Enterprise resource planning (ERP) systems contribute much to supporting manufacturing operations. Upon implementation, the manufacturing firms rely on the interactions with ERP system vendors to support and maintain this complex system. This study assesses the influence of customer-vendor power relations that help in strengthening the long-term relationship while resolving conflict of interest based on ERP fit. The study employs the power transition framework (PTF) and strategic alignment model (SAM) to explain the key driving factors of ERP implementation success. To this end, this paper develops and verifies a model in which customer-vendor power relations and ERP fit serve as the …


Public Procurement As A Market And Financing Solution For Small And Medium Local Timber Producers And Processors In Tanzania, Goefrey Mwanjela, Rozack B. Lokina Nov 2021

Public Procurement As A Market And Financing Solution For Small And Medium Local Timber Producers And Processors In Tanzania, Goefrey Mwanjela, Rozack B. Lokina

Business Management Review

In Tanzania, and across much of Africa, the potential impact of public procurement on sustainable growth of the local timber industry is not well understood. This is due to limited awareness of the local timber industry by government agencies responsible for public procurement, and vice versa. As a result, this existing gap hinders the opportunity for timber-based Small and Medium Enterprises (SMEs) to access the public procurement market to grow sustainably, meet their operational costs, develop effective business skills, or purchase new technology for improved productivity. However, the current domestic timber industry in Tanzania is undermined by timber and furniture …


Social-Cultural Beliefs And Behavioral Intentions To Adopt Renewable Energy Technologies In Uganda, Robert Muwanga, Diana Mwilu Philemon Nov 2021

Social-Cultural Beliefs And Behavioral Intentions To Adopt Renewable Energy Technologies In Uganda, Robert Muwanga, Diana Mwilu Philemon

Business Management Review

The aim of this study was to examine the influence of social-cultural beliefs on behavioral intentions to adopt renewable energy technologies-RETs. Using the theory of planned behaviour framework, the study validated social-cultural beliefs as indispensable antecedents of people's behavioral intentions to adopt RETs. An explanatory quantitative research design was adopted, and data was collected using a survey questionnaire from a sample of 369 households in 3 urban districts of Kampala, Wakiso and Mukono in Uganda. PLS-SEM was then used for data analysis. Findings revealed that perceptions and religious beliefs influenced behavioral intentions to adopt RETs well as cultural beliefs did …


Firm Characteristics And Environmental Disclosure In An Extractive Industry In Tanzania, Ponsian Prot Ntui, Siasa Mzenzi, Henry Chalu Nov 2021

Firm Characteristics And Environmental Disclosure In An Extractive Industry In Tanzania, Ponsian Prot Ntui, Siasa Mzenzi, Henry Chalu

Business Management Review

This study investigates the influence of firm characteristics on environmental disclosure in an extractive industry in Tanzania. The study applies legitimacy theory as the foundation for theoretical perspective. The study uses the panel data of 18 firms from 2004 to 2018 as reported in Tanzania Extractive Industry Transparency Initiative (TEITI). Data was extracted from annual reports, and a Random Effects General Least Square (GLS) regression analysis model was used for analysis. The results show that firm age, firm size, capital structure, and firm and ownership structure are significant factors that positively influence environmental disclosure. This indicates that older firms, large …


The Influence Of Monitoring And Incentives On Inter-Regional Bus Drivers ' Performance In Tanzania: The Moderating Role Of Road And Bus Conditions, Patrick C. Singogo, Gerald Z.P. Tinali Nov 2021

The Influence Of Monitoring And Incentives On Inter-Regional Bus Drivers ' Performance In Tanzania: The Moderating Role Of Road And Bus Conditions, Patrick C. Singogo, Gerald Z.P. Tinali

Business Management Review

The study aimed at investigating factors influencing inter-regional bus drivers ' performance in Tanzania under bus owners ' €“drivers ' dyadic relationships. The bus drivers ' performance as applied in this study refers to reducing road accidents/enhancing road driving safety. Using agency theory supported by empirical evidence, the study developed a model which specifically aimed at examining the influence of monitoring and incentives on inter-regional bus drivers ' performance in Tanzania. Furthermore, the study aimed at examining the moderating role of road condition on the relationship between monitoring and inter-regional bus drivers ' performance in Tanzania. Additionally, the study focused …


Examining Factors Influencing Employees ' Satisfaction With Employment Injury Schemes In Tanzania - Using Smartpls Analysis Technique, Geofrey Masisa, John R.P. Mwakyusa Nov 2021

Examining Factors Influencing Employees ' Satisfaction With Employment Injury Schemes In Tanzania - Using Smartpls Analysis Technique, Geofrey Masisa, John R.P. Mwakyusa

Business Management Review

The study aimed at examining factors influencing employees' satisfaction with employment injury schemes in Tanzania. It specifically focused on assessing the effect of the benefits package, service delivery time, and compensation amount on employees' satisfaction. The study adopted an explanatory research design. It used primary data which were collected questionnaires administered to 380 beneficiaries of compensation paid by the Workers Compensation Fund. Formulated hypotheses were tested using PLS-SEM through SmartPLS 3.0. Results revealed that there are positive significant relationships between service delivery time, compensation amount, and employees' satisfaction. The relationship between benefits package and employees ' satisfaction was found not …


Ict And Economic Empowerment: Analysing How Youth In Tanzania Use Social Media To Facilitate Income-Generation Activities, David J. Manyerere Nov 2021

Ict And Economic Empowerment: Analysing How Youth In Tanzania Use Social Media To Facilitate Income-Generation Activities, David J. Manyerere

Business Management Review

Information and Communication Technology (ICT) has globally played a significant role in facilitating communication that assists various socio-economic undertakings. It presents an opportunity, especially to the youth in Africa, to utilise social media (SM) and contribute to attaining Sustainable Development Goals No 1 and No. 8, such as eradicating poverty and creating decent work. However, this may only happen if SM platforms are utilised appropriately. Hence, this article examined the uptake of ICT in the form of SM in facilitating Income Generating Activities (IGAs) undertaken by youth in Dar es Salaam Tanzania for self-economic empowerment. A total of 46 respondents …


Strategic Capabilities And Success Of Food-Processing Firms In Tanzania, Esther Ishengoma, Goodluck Charles, Lettice Rutashobya Jun 2021

Strategic Capabilities And Success Of Food-Processing Firms In Tanzania, Esther Ishengoma, Goodluck Charles, Lettice Rutashobya

Business Management Review

This article identifies firms ' strategic capabilities in the food-processing industry and establishes the extent to which they influence firms ' success. Based on multinomial regression results drawn from the survey of 105 food-processing firms in Tanzania, it is evident that the leadership and vision of owner-managers was the most significant strategic capability irrespective of the firms ' degree of success. The results also indicate that applying superior technology, the owner-managers ' experience and level of education, engaging highly skilled and specialised employees, and the ability to access capital and sustain market growth were significant in distinguishing successful from poor …


User Participation Approach To Key Attributes Of E-Government Implementation In Developing Countries: A Case Of Tanzania, Sumaya M. Kagoya, Ulingeta O.L. Mbamba Jun 2021

User Participation Approach To Key Attributes Of E-Government Implementation In Developing Countries: A Case Of Tanzania, Sumaya M. Kagoya, Ulingeta O.L. Mbamba

Business Management Review

Many nations have adopted Information and Communication Technologies in a bid to involve citizens in electronic participation with its associated copious benefits mostly witnessed in developed countries. Despite the fact that innumerable scholars have explored numerous factors influencing e-government implementation, less have examined the influence of user-participation attributes and top management support in successful implementation of e-government in developing countries like Tanzania. Therefore, to bridge this knowledge gap, this study assessed key attributes for e-government implementation success in Tanzania from a user-participation perspective. Explicitly, it assessed e-government success using user-participation attributes, top management support, ICT infrastructure and IS attributes. Quantitative …


Adoption Of Cash Deposits Through Automated Teller Machines (Atms) By Banks In Tanzania: A Case Of Selected Commercial Banks In Dar Es Salaam, Filbert Mbogoro, Juma James Masele Jun 2021

Adoption Of Cash Deposits Through Automated Teller Machines (Atms) By Banks In Tanzania: A Case Of Selected Commercial Banks In Dar Es Salaam, Filbert Mbogoro, Juma James Masele

Business Management Review

Cash deposits through Automated Teller Machines (ATMs) enable customers to ensure that the money they earn is kept safe without encountering any inconveniences. They also enable banks to increase income that can be used to generate credits to customers and generate profits to banks. This study was set to assess factors hindering commercial banks to adopt automatic cash deposit service using ATMs. Using the Transactions Cost Theory (TCT) and Technological, Organizational and Environmental (TOE) framework, three constructs were extracted and hypothesized as predictors for adoption of ATMs cash deposits. A multiple regression analysis was conducted to data gathered from 105 …


The Relationship Between Organizational Characteristics Variables And Management Accounting System Attributes In Manufacturing Firms, Geofrey Peter Kingazi, Henry Chalu, Ernest Kitindi Jun 2021

The Relationship Between Organizational Characteristics Variables And Management Accounting System Attributes In Manufacturing Firms, Geofrey Peter Kingazi, Henry Chalu, Ernest Kitindi

Business Management Review

This paper examines the relationship between organizational characteristics variable and Management Accounting System attributes in manufacturing firms. It basically focuses on how Management Accounting System (MAS) attributes help manufacturing firms in attaining their objectives by enhancing the scopes of decision making. The sample for this study was taken from five regions in Tanzania; Tanga, Arusha, Kilimanjaro, Morogoro and Dar es Salaam. These regions were selected because, compared to other regions in the country, they are thought to have a good network of manufacturing distribution. Besides, different MAS attributes of scope and integration information have been clarified to understand their impact …


Do Employees ' Perceptions On Interpersonal Trust And Work Engagement Differ Across Employee Groups?, Ismael Nkambwe, Theresia Dominic Jun 2021

Do Employees ' Perceptions On Interpersonal Trust And Work Engagement Differ Across Employee Groups?, Ismael Nkambwe, Theresia Dominic

Business Management Review

Employees who are emotionally connected to their work have a high level of interpersonal trust and are engaged in what they do. However, interpersonal trust and work engagement tend to vary with the employees ' years of work experience. This study seeks evidence on whether there is a significant difference in the level of interpersonal trust and work engagement basing on the years of experience an employee spends with an organization in developing countries like Uganda. To achieve this objective, the study uses two groups of employees; one with less than 6 years of work experience, and the other with …


Promoting Youth Employment Through Enterprise Development: Lessons From The Stryde Intervention, Lemayon L. Melyoki Jun 2021

Promoting Youth Employment Through Enterprise Development: Lessons From The Stryde Intervention, Lemayon L. Melyoki

Business Management Review

This paper presents insights drawn from the youth enterprise initiative called Strengthening Rural Youth Development through Enterprise (STRYDE). The intervention that took place in Mbeya region, Tanzania from 2015 to 2019 had targeted more than 10,000 youths. Its central assumption was that providing entrepreneurship training coupled with mentorship would empower the targeted youths to engage in entrepreneurship or secure paid jobs. This, paper, therefore, explores the outcomes of this intervention and the attendant process. Data was collected using focus group discussions involving 74 beneficiaries. Moreover, the study used semi-structured interviews conducted with project staff to collect additional data. Using an …


The Moderating Effect Of Professional Boards On The Influence Of External Audit Services On Ipsas Implementation In Tanzania: The Accountants ' Perspectives, Neema Kiura Mssusa, Henry Chalu, Sylvia Temu Jun 2021

The Moderating Effect Of Professional Boards On The Influence Of External Audit Services On Ipsas Implementation In Tanzania: The Accountants ' Perspectives, Neema Kiura Mssusa, Henry Chalu, Sylvia Temu

Business Management Review

The study assessed accountants ' perspectives on the moderating effect of professional boards on the influence of external audit services on International Public Sector Accounting Standards (IPSAS) implementation. IPSAS are standards used by Public Sector Entities (PSE) when preparing their financial statements. The objective of IPSAS is to improve the accountability of PSE. The objective of professional boards is to serve the public interest by ensuring competent practice within an occupation. The boards typically have substantial power, which enables them to impact knowledge to individual practitioners, members of the public, and the profession as a whole. Tanzania PSE started using …


The Impact Of Government Spending And Taxation On Economic Growth In Tanzania (1967 €“ 2017), Ngong'ho Sende, Wilhelm M. Ngasamiaku Jul 2020

The Impact Of Government Spending And Taxation On Economic Growth In Tanzania (1967 €“ 2017), Ngong'ho Sende, Wilhelm M. Ngasamiaku

Business Management Review

This study seeks to examine the effect of government spending and taxation on economic growth in Tanzania for the 1967-2017 period. To achieve this objective, the study utilized secondary data and analyzed it using Augmented Dickey Fuller Test (ADF) and Phillips-Perron test statistics for unit root test and ARDL model for assessing effects on economic growth. Augmented Dickey Fuller Test and Phillips-Perron Test revealed that development expenditure, recurrent expenditure and income tax were initially not stationary at level but they became stationary after first differencing while real GDP was initially stationary at level. ARDL approach to co-integration bound test revealed …


Effects Of Human Resources Management Practices On Supply Chain Flexibility: Evidence From Tourist Hotels In Tanzania, Gerald Bernard Magova, Severine S. Kessy Jul 2020

Effects Of Human Resources Management Practices On Supply Chain Flexibility: Evidence From Tourist Hotels In Tanzania, Gerald Bernard Magova, Severine S. Kessy

Business Management Review

The study was designed to examine the effects of human resource management practices on supply chain flexibility. Specifically, it sought to determine the influence of participation practices, selective hiring practices, compensation practices, job security practices and teamwork practices on supply chain flexibility of tourist hotels in Tanzania. The study adopted a cross-sectional survey approach, where 228 respondents were involved. Hypotheses linking human resources management practices and supply chain flexibility were developed and tested using a structural equation modelling technique. The findings indicate that selective hiring practices, job security practices and teamwork practices have a significant positive influence on supply chain …


Income Tax Law Simplification And Tax Compliance: A Case Of Medium Taxpayers In Zanzibar, Shuweikha S. Khalfan, Ernest Kitindi, Henry Chalu Jul 2020

Income Tax Law Simplification And Tax Compliance: A Case Of Medium Taxpayers In Zanzibar, Shuweikha S. Khalfan, Ernest Kitindi, Henry Chalu

Business Management Review

Tax law simplification was among tax reform strategies formulated to address tax law complexity and improve tax compliance. Although it is about two decades of implementation of the new tax laws, little is known on the effect of such simplification on tax compliance. This paper examined the influence of the Income Tax Law (ITL) simplification on tax compliance in Zanzibar. A survey was conducted among 367 medium taxpayers registered with TRA €“ Zanzibar. Descriptive and Structural Equation Model were used for data analysis. The findings reveal that tax compliance level of medium taxpayers is high and the ITL simplification positively …


Are Households In Kagera Region In Tanzania Vulnerable To Poverty?, Innocent Pantaleo Jul 2020

Are Households In Kagera Region In Tanzania Vulnerable To Poverty?, Innocent Pantaleo

Business Management Review

This paper uses the six wave Kagera Health and Demographic Survey (KHDS) panel data to examine whether or not households in Kagera Region were vulnerable to poverty in the period 1991 - 2010. Using the Kagera poverty lines for 1991 and 2010, the paper examines the extent to which variability in households ' incomes and consumption engendered the risks (as a measure of vulnerability) to poverty. The results show that risk to poverty was relatively low for the 1991 poverty line and high for the 2010 poverty line. This difference indicates that the risk of households falling into poverty tends …


Human Resource Management Practices And Employees ' Engagement In Small And Medium Enterprises In Tanzania, Judith J. Msangi, Severine S. Kessy, Ernest Kitindi Jul 2020

Human Resource Management Practices And Employees ' Engagement In Small And Medium Enterprises In Tanzania, Judith J. Msangi, Severine S. Kessy, Ernest Kitindi

Business Management Review

Employees ' engagement is a very important concept in business management. It plays a vital role in determining the performance of business organizations including small and medium enterprises (SMEs). Despite its importance in business management, there is limited knowledge on how human resource management (HRM) practices influence the two major categories of employees ' engagement: job engagement and organizational engagement. This study examined the influence of HRM practices on employees ' engagement in Tanzanian SMEs. Data were collected from 483 SMEs using survey method and analyzed using Structural Equation Modeling (SEM). The results revealed that employees ' communication had positive …


Determinants Of Soft Drink Customer Satisfaction And Purchase Intentions: Comparison Between Tanzania ' S And South Korea ' S Customers, Raina Marius, Robert Suphian, Dev Jani Jul 2020

Determinants Of Soft Drink Customer Satisfaction And Purchase Intentions: Comparison Between Tanzania ' S And South Korea ' S Customers, Raina Marius, Robert Suphian, Dev Jani

Business Management Review

The purpose of the study was to determine the influence of quality, social value, price, and attitude towards soft drinks on customer satisfaction and purchase intention by comparing Tanzanian and South Korean customers to reflect different business contexts. Data were collected using self-administered structured questionnaire directed to university students in the two countries. The data was subjected to Structured Equation Modeling using SmartPLS3 with multi-group analysis performed to decipher country differences in the hypothesized relationships. In the overall, attitude, price, and quality had a significant direct effect on satisfaction and indirect effect on purchase intention. Comparatively, attitude, price, and quality …


Examining The Ability Of Tanzanian Small And Medium Enterprises (Smes) To Increase Their Penetration Into Export Markets, Beatrice Mkenda, John Rand Jul 2020

Examining The Ability Of Tanzanian Small And Medium Enterprises (Smes) To Increase Their Penetration Into Export Markets, Beatrice Mkenda, John Rand

Business Management Review

Tanzanian Small and Medium Enterprises (SMEs) face a number of hurdles that constrain their ability to increase their penetration into export markets. This finding emanates from analysing a sample of Tanzanian exporting SMEs from the World Bank ' s Enterprise Survey Data for 2013. The analysis shows that only a few among the sampled exporting SMEs had internationally recognized quality certificates, used technology licensed from a foreign-owned company, spent on research and development (R&D) in the previous three years; and many were unable to enter export markets within three years of being established, that is, they are not born-global firms. …


Blockchain: A Disruptive And Transformative Technology Of The Fourth Industrial Revolution, Mark J. Mwandosya, Matthew L. Luhanga Mar 2020

Blockchain: A Disruptive And Transformative Technology Of The Fourth Industrial Revolution, Mark J. Mwandosya, Matthew L. Luhanga

Business Management Review

The blockchain, a technology that is variously described as Web 3.0 or the internet of value, is expected to play a disruptive and transformative role in the Fourth Industrial Revolution (4IR). As a digital platform, it is disrupting legacy business models and creating new ones. While much work is currently being undertaken on the advances and utilization of this nascent technology, there is a paucity of scholarly output, particularly from African centers of learning. This paper describes the evolution and development of the technology, its positive elements, and barriers to its application. Suggestions are made on opportunities available to African …


The Impact Of Entrepreneurship Education And Entrepreneurial Attitude On Entrepreneurial Intentions Among Undergraduate Students In Uganda, Moses Kisame Kisubi, Michael Korir, Ronald Bonuke Mar 2020

The Impact Of Entrepreneurship Education And Entrepreneurial Attitude On Entrepreneurial Intentions Among Undergraduate Students In Uganda, Moses Kisame Kisubi, Michael Korir, Ronald Bonuke

Business Management Review

The study aimed at establishing the impact of entrepreneurship education and attitude on students ' entrepreneurial intentions using Liñán ' s entrepreneurial intention model. To attain the objective of the study, a cross sectional and explanatory survey approach were employed. Systematic sampling technique was utilized to collect data from a sample of 458 final year undergraduate students from Makerere and Kyambogo Universities in Uganda. Data was analyzed using Hayes (2018) Process macro vs3.2 (Model 4). Study findings indicate that there is no significant difference in the entrepreneurial intentions between business and non-business students. Entrepreneurship education and attitude were found to …


Hospitality Employment Perceptions Among Non-Hospitality Management Students And Their Implications For Subsequent Job Hire In The Industry, John J. Sanga Mar 2020

Hospitality Employment Perceptions Among Non-Hospitality Management Students And Their Implications For Subsequent Job Hire In The Industry, John J. Sanga

Business Management Review

This paper analyses the implications for hiring non-hospitality students in the hospitality industry. Specifically, it focuses on their perceptions and intentions. It also examines the role industry exposure plays in shaping the students ' perceptions and intentions towards hospitality employment. The data was collected from final year students studying business management programmes at the University of Dar es Salaam in Tanzania. Results show that in general, business management students negatively perceive the tourism industry and associated career prospects. On the other hand, the nature of work, pay and benefits and physical work conditions were found to be insignificant and powerful …


Organizational Justice And Job Satisfaction Among Different Employee Groups: The Mediating Role Of Trust, Jacqueline Ngeleshi, Theresia Dominic Mar 2020

Organizational Justice And Job Satisfaction Among Different Employee Groups: The Mediating Role Of Trust, Jacqueline Ngeleshi, Theresia Dominic

Business Management Review

In an increasingly volatile labor market, organizations need to find ways to improve employees ' trust in order to retain them. This study uses data from 212 employees from the Tanzania Revenue Authority (TRA) in Tanzania to examine the effect of organizational justice and level of trust on job satisfaction across different groups of employees by gender and tenure. The study proposed that the level of trust would mediate the influence of organizational justice on job satisfaction levels of all employees and within employee sub-groups categorized by gender and tenure. The study then confirms the hypotheses by using structural equation …


The Effect Of Mobile Money Uses On Rudimentary Financial Literacy In Tanzania, Regina Nyakale, Deogratius M.B. Rugaimukamu, Rocky J. Akaro Mar 2020

The Effect Of Mobile Money Uses On Rudimentary Financial Literacy In Tanzania, Regina Nyakale, Deogratius M.B. Rugaimukamu, Rocky J. Akaro

Business Management Review

Understanding the relationship between mobile money financial services and rudimentary financial literacy could greatly inform strategies towards the improvement of financial services. This paper examines the effect of mobile money financial services on the rudimentary financial literacy of household members in Mbeya and Dodoma regions. The study specifically intended to jointly model the prevalence of mobile money financial services and rudimentary financial literacy by employing the bivariate probit regression model. A questionnaire was used to obtain data from 384 household members aged at least 18 years who were engaged in economic activities in 2018. The results show that age, education …


Fiscal Expansion, Adjustment And Economic Growth In Tanzania 1967 To 2016, John M. Mtui, Michael O.A. Ndanshau Mar 2020

Fiscal Expansion, Adjustment And Economic Growth In Tanzania 1967 To 2016, John M. Mtui, Michael O.A. Ndanshau

Business Management Review

The study analyses the effect of fiscal expansion and adjustment on economic growth in Tanzania over the period 1967 to 2016. Use of descriptive analysis was complemented by econometric analysis based on estimation of an error correction model (ECM) conditioned on co-integration test by bounds (ARDL) technique. The bounds test procedure established the variables of the estimating equation were co-integrated. Expansionary fiscal policy regime was obviated by its negative effect on growth over the period 1967 €“1992 and its positive effect during its adjustment over the period 1993 €“2016. Other fundamentals, including inflation, human capital, domestic investment, financial deepening, and …


The Role Of Spatial Context For Women ' S Engagement In Rural Entrepreneurship In Tanzania, Merezia Wilson, Lettice K. Rutashobya, Johan Gaddefors, Lemayon Melyoki Mar 2020

The Role Of Spatial Context For Women ' S Engagement In Rural Entrepreneurship In Tanzania, Merezia Wilson, Lettice K. Rutashobya, Johan Gaddefors, Lemayon Melyoki

Business Management Review

This paper intends to explore the role that spatial context plays in women ' s engagement in rural entrepreneurship. Positioned in a social constructivist perspective, spatial context is taken not as a background, but rather as an entrepreneurial milieu with its elements constructed and experienced. This paper argues that in order to understand how spatial context influences and is being influenced by women ' s engagement in entrepreneurial activities, scholars need to move away from considering spatial context as merely geographical locations, which allow for free flowing social relations and exchanges, and look at it as an active ingredient that …


Accounting Choices And Their Determinants In Oil And Gas Activities Of Global Major Companies, Henry Chalu Jun 2019

Accounting Choices And Their Determinants In Oil And Gas Activities Of Global Major Companies, Henry Chalu

Business Management Review

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 …