The effect of applying financial controls and accountability on the public sector in Tanzania case study: Dar es Salaam province.
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Date
2012
Authors
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Publisher
Kampala International University, College of Economics and Management
Abstract
The researcher set out to find out why financial controls in revenue mobilization and utilization have failed to ensure accountability in the public sector of Tanzania. The case study is Dar es Salaam province. It establishes the relationship between financial controls and accountability in public sector.
The objectives of the study were; to assess the financial controls in Dar es Salaam, establishing the level of accountability and the relationship between financial controls and accountability in revenue mobilization in Dar es Salaam.
The research was carried out at Dar es Salaam using correlation and descriptive research design to easily and clearly establish the relationship between the variables. Data was collected through stratified random sampling and purposive sampling methods using self administered questionnaires and interviews to 40 respondents from Dar es Salaam. These included; province chief, province accountant, district chairperson, auditor, councilors, other employees of the province and local residents. The data was later analyzed using Pearson's correlation coefficient where frequency tables, percentages, pie charts and bar graphs were constricted.
From the findings; the researcher found out that there exist financial controls in Dar es
Salaam province; these controls are being used haphazardly. Thus accountability is still poor. The researcher also found out that there exist a strong relationship between financial controls and accountability with correlation coefficient of 0.9466.
The study concluded with recommendations towards strengthening the existing financial controls in order to improve the accountability level. These among others included employing qualified staff, sensitizing the masses on the sub-county activities, putting in place the planning committee and emphasizing external auditing.
Finally the study suggested some areas for further research, which included; the cost of financial controls in contrast to benefits, political interference in the province financial activities, and effects of financial controls on embezzlement and mismanagement of the government funds.
Description
A Research Proposal Submitted To School Of Business And Management In Partial Fulfillment Of The Requirements For The Award Of Bachelor's Degree In Business Management And Administration Kampala International University
Keywords
Financial controls, Public sector, Tanzania, Dar es Salaam province