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dc.contributor.authorBaba, Loseriani Lukumay-
dc.descriptionA Dissertation Submitted to Directorate of Postgraduate Studies and Research, Kampala International University in Tanzania In Partial Fulfilment of the Requirements for the Award of the Degree of Doctor of Philosophy in Business Administration and Management (Finance& Accounting)en_US
dc.description.abstractThe study examined the effectiveness of forensic accounting services in financial crime detection and prevention in selected public organizations in Dar es Salaam, Tanzania. The specific objectives of this study were:-to determine the effect of litigation support services, business advisory services, dispute resolution services and consultancy services on financial crime detection and prevention in public organization in Tanzania. The study was guided by White collar crime theory by Edwin Sutherland, General strain theory by Agnew’s ,Hierarchy of Effects Models by Lavidge & Steiner and Agency Theory (AT) by Jensen & Mecking. The study was guided by the philosophy of Pragmatism with survey design and mixed methods research approach. The population for this study consisted of One thousand one hundred and sixty five staff (1165). This included financials accountants, Layers, internal auditors, Financial Crime Examiner, Investigators, forensic auditors and external auditors in six (6) public organizations located within Dar es Salaam. The organisations were Tanzania Ports Authority (Accountant, Internal Auditors and Investigation Unit), National Audit Office, National Board of Accountants and Auditors, Tanzania Police Force (Financial Crime Unit), Director of Public Prosecution (DPP) and Accountant General Office (AGO). It employed purposive, cluster and simple random sampling for collection of primary data. The data was collected using structured questionnaires, semi-structured interviews and focus group discussions. The descriptive statistics of means and standard deviation, frequencies and charts were used to describe the quantitative data from respondents and to answer the research questions. Regression data analysis approach was used to analyse the quantitative data and content analysis was used to analyse the qualitative data. The results revealed the coefficient value (Beta =0.324, t=8.612, P-value =0.000), which implies that litigation support service contributing about 32.4% to the financial crime detection and prevention in public organizations. The results also depicted (Beta =0.353, t=12.922, P-value <0.005), which implies that business advisory services is contributing about 35.5% to financial crime detection and prevention in public organization. Similarly, the value (Beta =0.075, t=2.202, P-value <0.028) indicated that dispute resolution services is contributing about 7.5% of the financial crime detection and prevention in public organizations. Furthermore, the results (Beta =.286, t=7.273, P-value <0.000), experts consultancy service is contributing about 28.6% towards financial crime detection and prevention in public organizations in the study area. The study recommends for government provision of quality and timely litigation support services in public offices. The study recommends that enabling environment for business advisory services to clients should be provided, while, by strengthening the legal, educational and political framework in Tanzania. More so, the study suggested that government should provide enabling environment for dispute resolution.en_US
dc.publisherKampala International University, College of Economics & management.en_US
dc.subjectForensic accounting servicesen_US
dc.subjectFinancial crime detectionen_US
dc.subjectPublic organizationsen_US
dc.subjectDar Es Salaam Tanzaniaen_US
dc.titleEffectiveness of forensic accounting services in financial crime detection and prevention in selected Public organizations in Dar Es Salaam Tanzaniaen_US
Appears in Collections:Business Administration

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