Management Sciences and Quantitative Methods Commons^™

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

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. …

Investigating The Factors Impacting Consumer Intentions To Purchase Energy-Efficient Appliances, Yusra Memon, Raheela Haque

Business Review

Energy-efficient appliances protect the environment through reduced energy usage, lowering pollution, and preserving natural resources. Hence, this research is aimed to examine the factors influencing Pakistani consumers' intentions to purchase energy-efficient appliances. This research adopts a quantitative approach and purposive sampling technique, and the data was collected from 350 respondents belonging to major metropolitan cities of Pakistan i.e. Karachi, Hyderabad, Lahore, Islamabad, while SPSS and AMOS were used for data analysis. The study supports a number of important relations suggested by the Value–Belief–Norm (VBN) theory in the framework of buying energy-efficient appliances (EEAs) in Pakistan. Biospheric values (BV) significantly forecast …

Offline Fashion Shopping Trends: Factors Influencing Millennial And Gen Z Purchase Decisions, Muhammad Alfikri, Ma'mun Sarma, Irni Rahmayani Johan

ASEAN Marketing Journal

Type of manuscript: Scientific Paper

Research Objective: This study aims to identify the characteristics and behaviour of millennials and generation Z in Medan City in purchasing fashion products, and analyse the influence of various factors such as information, lifestyle, word of mouth, technology, place, promotion, product, and price on their purchasing decisions, which include aspects of product choice, quantity, and time of purchase.

Design/methodology/approach: Data was collected online using Google Forms from 350 respondents. Respondents were millennials and generation Z who had shopped in person for at least the last 3 months, and the data was analysed using …

Nfts And The Value Of Provenance On Digital Art, Jessica Scheld, Pamila Dembla, Stef Nicovich

Atlantic Marketing Association Proceedings

No abstract provided.

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

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

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

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

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

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

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, …

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

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 …

Analysis The Influence Of Product Attributes On Purchase Decision In Choosing A Smartphone Apple Or Samsung., Arumadina Islamiq, Indrawati Indrawati

International Conference on Business and Management Research (ICBMR)

Smartphones are currently a very important and necessary means of communication for the public. Two of the most popular smartphone brands are Samsung and Apple. The purpose of this study is to measure respondents' assessments of product attribute variables (quality, features, brand, design style, and support services) in purchase decisions.

This research is descriptive. It uses quantitative methods. This study examines two variables in detail, namely product attributes (X) as the independent variable and Purchase Decision (Y) as the dependent variable. The respondents in this study consisted of all consumers who currently use Samsung or Apple smartphone products, with 400 …

Predicting Medical Tourism Destination Preference Of Indonesian Patients: The Roles Of Patient Experience Quality, Perceived Ai Intelligence And Humanness, Eddy Eddy, Sabrina O. Sihombing, Ferdi Antonio

International Conference on Business and Management Research (ICBMR)

This study proposes an investigation on the antecedents of medical tourism destination preference among Indonesian patients, with a specific focus on the novel moderating role of Artificial Intelligence (AI) chatbots. Driven by a significant financial drain from outbound medical travel, this study aims to understand the key factors that influence Indonesian patients to seek care abroad. The proposed conceptual framework posits that medical tourism destination preference is positively predicted by medical technology advancement, service quality, price transparency, and geographical accessibility. Patient experience quality is also hypothesized to mediate these relationships, serving as a critical psychological bridge. The most innovative aspect …

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

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

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

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 …

Team Selection Applications Using Subjective And Objective Factors: An Analytic Approach, Alan D. Smith

Atlantic Marketing Association Proceedings

No abstract provided.

How Can Natural Language Processing Help Examine Branding Strategies? Evidence From U.S. Nonprofit Healthcare Brands, Jae Hwan Lee, Jiyoon An

Atlantic Marketing Association Proceedings

No abstract provided.

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 …

Data Tracking And Analytics Within Inventory Management: Coffee Shop And Retail Store Optimization, Mateo J. Moyon

Senior Theses

This thesis examines the application of inventory management theory in the small and medium-sized business context, with a specific focus on the food and beverage industry. Drawing on the foundational academic literature spanning from Harris’s EOQ formula in 1913 through stochastic inventory theory, ABC analysis, and just-in-time strategy, this paper establishes the mathematical and operational bases for modern inventory management practice. Although there are proven value to these frameworks, research demonstrates that small to medium sized businesses adopt inventory management systems at lower rates citing cost and implementation as barriers. This thesis argues that the emergence of low-cost inventory and …

When Brand Protection Leads To Brand Crisis: The Case Of Disposable Fashion, Priya Rangaswamy, Rohini Daraboina, Lizhihan Yu

AMTP Proceedings 2026

Firms in the fashion industry have a practice of disposing unsold inventory to protect their brand value. It has gained a lot of importance in the media due to increasing consumer awareness about sustainability and has led to consumer backlash. This research examines whether this practice negatively impacts firm value, contrary to the firm’s belief. Specifically, the authors examine the effects of news on inventory disposal on short-term cumulative abnormal returns using an event-study methodology. Results show that news of this practice has a negative relationship with firm value for both the focal firm engaged in the practice and rival …

Artificial Intelligence And Consumer Well-Being: A Cross Domain Systemic Review, Setar Lytle, Mahesh Gopinath

Marketing Faculty Publications

Artificial intelligence (AI) is increasingly embedded in everyday consumption, yet evidence on its longer-term implications for consumer eudaimonic well-being remains dispersed across disciplines and application contexts. This review integrates that literature to clarify the domains, theoretical explanations, and conditions through which AI shapes consumer well-being. Following PRISMA and SPAR-4-SLR procedures, we reviewed research published from January 2010 to January 2026. From 6058 records, 480 studies across psychology, business, and human-technology interaction met the inclusion criteria. The evidence is organised through psychological, social, and technological perspectives and identifies six interconnected domains: mental health, cognitive development, physical health, personal growth, autonomy and …

Feedback Strategies In The Market With Uncertainties, Mustapha Nyenye Issah

Graduate Theses and Dissertations (2019 - present)

This paper explores how established firms use strategic advertising to deter new competitors in uncertain markets. Specifically, it models a situation where market demand evolves unpredictably - captured by the CKLS stochastic process, and the incumbent firm may be either strong or weak, a fact hidden from potential entrants. For a company already in the market, advertising is not just about driving immediate sales, it is a strategic tool to project an image of strength and deter potential new competitors. On the other side, a business thinking about entering that market faces a high-stakes, irreversible decision. It will typically hold …

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 …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Click Or Skip? How Ad Format And Disclosure Shape Engagement And Purchase Intention, Emily M. Burke

Student Publications

As digital marketing continues to be the dominant channel for consumer engagement, understanding the factors that influence ad effectiveness is increasingly important. This study examined how advertisement format (image vs. video) and sponsorship disclosure (non-sponsored vs. sponsored) influence engagement and purchase intention among college students. Using a 2 x 2 experimental design within an online survey, 88 participants viewed one of four real social media ads and completed measures of engagement and purchase intention. Multiple regression results showed that video ads produced higher engagement and purchase intention than static image ads, whereas sponsored ads led to lower engagement and purchase …