Business Administration

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Subject: search.filters.subject.Corporate governance

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Now showing 1 - 4 of 4
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    Internal audit and corporate governance in local government in Tanzania: A case of Mwanza City Council
    (Mzumbe University, 2013) Njunwa, Florian
    A considerable number of items were covered by this study on the analysis of factors contributing to ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania. The study employed a case study technique, where Mwanza City Council and few Staff and Councils were selected as sample size to provide information to this study a total of 136 (30%) of respondents out of 453 were drawn also all 17 councilors were drawn randomly . Both primary and secondary information were used in this study. Primary data through questionnaires was analyzed using Micro Soft Excel frequency tables. The results were presented using histograms, pie charts and tables. The major argument was that, efficient functioning of internal audit require among other things independence of auditors and internal audit function; proficiency of internal auditors; high ethical behavior of auditors and good coordination of internal audit functions. Ethical values are fundamental for the internal auditors because of two important reasons. However, Tanzanian public sector faces a perception and, to some extent, a credibility problem as a value adding unit of the organization. The results from the analysis of all respondents’ responses revealed that factors plays a major role on contributing to ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania. Thus, according to the conceptual model of this study, these factors are independent variables and dependant variable. The study concluded that ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania have influential factors. Recommendation was made to the Local Government Authorities and Central Government to take a leading role in the design and formulation of policy and standards and monitoring practices respectively. Also auditors to play their role of willingly improve their skills for the betterment of themselves and public at large.
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    An investigation of relationship between corporate governance and financial performance of savings and credit cooperative Societies: A case of Tanga region
    (Mzumbe University, 2015) Olomy, Cletus C.
    Corporate governance is a concept that involves practices that entail the organization of management and control of companies. It reflects the interaction among those persons and groups, which provide resources to the company and contribute to its performance such as shareholders, employees, creditors, long-term suppliers and subcontractors. Corporate governance has received much attention in the accounting literature, with studies focusing on the impact of corporate governance and the financial performance of the firm. None of these studies have focused on the relationship between corporate governance and financial performance of the deposit taking Savings and Credit Cooperatives in Tanzania. This study aims to explore the relationship between corporate governance and the financial performance of the deposit taking Savings and Credit Cooperatives in Tanzania. The main objective of this study will be to investigate the relationship between corporate governance and the financial performance of the deposit taking Savings and Credit Cooperatives in Tanzania. This research problem will be studied through the use of a descriptive research design. The population of interest of this study will be the SACCOs that are operating in Tanga Region. The study will target the 1000 respondents from the SACCOs within the Region and more particularly on the top, middle and lower level management staff. A sample of 10% will be selected from the 1000 target respondents. This will generate a sample of 100 respondents which the study will seek information from. Data collection will involve a self-administered questionnaire Observation and interview. The researcher will drop the questionnaires physically at the respondents place of work. The researcher will select a pilot group of 5 individuals from the target sample of the staff working in deposit taking SACCOs to test the reliability of the research instrument. Data collected will be purely text and it will be analyzed qualitatively. Tables will be used to summarize responses for further analysis and facilitate comparison.
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    The influence of corporate governance on the performance of SACCO: A case of Morogoro Municipal teachers SACCO (1998) ltd
    (Mzumbe University, 2015) Flavia, Joseph
    The study was carried out at Morogoro Municipal council. The main object which the study strove to achieve was to analyses the influence of corporate governance on the SACCOS performance in Tanzania. The simple size of the study was 78 extracted from the population of 200 people. Both primary data and secondary data were used; the former used questionner, inter-view guide and focus group discussion (FGD). The latter used used documentary re-view. The data was carried out by using both qualitative and quantitative data analysis methods. With regard to qualitative analysis, the researcher extracted the meaning from the text and from the interview, coded them and makes interpretations. The in-terpretations avoided the researcher bias by focusing on the content of the information that was available to the researcher. With respect to quantitative analysis, data collected were edited for accuracy coded and entered into SPSS. The analysis was in the form of tables, and percentages analy-sis. The techniques were used depending on the data collected from respondents and documents. Further a case study analysis was used. The case study analysis is one of the most de-sirable techniques that uses a pattern matching logic. Such logic compares an empiri-cally based pattern that is, one based on the findings from a case study - With a pre-dicted one made before data collection. The governance of SACCOs is made up of the legal provision (such as Cooperative Society Act), the by-laws and informal business culture within these institutions. While the legal provision cut across all the SACCOs, the by-laws are more specific and can establish the differences. As SACCOs grow, we anticipate changes in their governance structure that will likely reduce the informal components of governance to the more strict and formal structure. It was found that in some SACCOs there were high levels of flexibility when it comes to meetings. Combinations of these structures did not indicate to have adverse impact on performance since dividend were paid to almost all members on time. The impact of the structural changes from the informal to formal is beyond the scope of this cur-rent study. vi Most of the SACCOs were able to pay dividends to their members and improved loan and other financial access. The level of satisfaction was relatively high since a signifi-cant number of members were willing to attract others to join. Willingness of mem-bers to attract others is an indicator that the members are committed for the growth of their SACCOs. Such high levels of commitment are mostly resulted by the positive prospects for the future. Such prospects emerge out of good governance and perfor-mance. . Finally the study recommends to the management of SACCOs and other organiza-tions to upgrade their corporate governance practices and structure so as to remain profitable in this competitive secto
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    The influence of corporate governance on the performance of SACCOs: A case of Morogoro Municipal Teachers SACCOs (1998) ltd
    (Mzumbe University, 2015) Joseph, Flavia
    The study was carried out at Morogoro Municipal council. The main object which the study strove to achieve was to analyses the influence of corporate governance on the SACCOS performance in Tanzania. The simple size of the study was 78 extracted from the population of 200 people. Both primary data and secondary data were used; the former used questionner, inter-view guide and focus group discussion (FGD). The latter used used documentary re-view. The data was carried out by using both qualitative and quantitative data analysis methods. With regard to qualitative analysis, the researcher extracted the meaning from the text and from the interview, coded them and makes interpretations. The in-terpretations avoided the researcher bias by focusing on the content of the information that was available to the researcher. With respect to quantitative analysis, data collected were edited for accuracy coded and entered into SPSS. The analysis was in the form of tables, and percentages analy-sis. The techniques were used depending on the data collected from respondents and documents. Further a case study analysis was used. The case study analysis is one of the most de-sirable techniques that uses a pattern matching logic. Such logic compares an empiri-cally based pattern that is, one based on the findings from a case study - With a pre-dicted one made before data collection. The governance of SACCOs is made up of the legal provision (such as Cooperative Society Act), the by-laws and informal business culture within these institutions. While the legal provision cut across all the SACCOs, the by-laws are more specific and can establish the differences. As SACCOs grow, we anticipate changes in their governance structure that will likely reduce the informal components of governance to the more strict and formal structure. It was found that in some SACCOs there were high levels of flexibility when it comes to meetings. Combinations of these structures did not indicate to have adverse impact on performance since dividend were paid to almost all members on time. The impact of the structural changes from the informal to formal is beyond the scope of this cur-rent study. vi Most of the SACCOs were able to pay dividends to their members and improved loan and other financial access. The level of satisfaction was relatively high since a signifi-cant number of members were willing to attract others to join. Willingness of mem-bers to attract others is an indicator that the members are committed for the growth of their SACCOs. Such high levels of commitment are mostly resulted by the positive prospects for the future. Such prospects emerge out of good governance and perfor-mance. . Finally the study recommends to the management of SACCOs and other organiza-tions to upgrade their corporate governance practices and structure so as to remain profitable in this competitive sector