TAILIEUCHUNG - Financial accountability and financial reporting in a decentralized environment (a case study of Tanzanian local government authorities)

The study employed statistical techniques to address the subject matter of the research problem. Among other things, the study found that quality of financial reporting is very significant in enhancing financial accountability of Tanzanian local governments. | Financial accountability and financial reporting in a decentralized environment a case study of Tanzanian local government authorities International Journal of Management IJM Volume 8 Issue 3 May June 2017 31 Article ID IJM_08_03_002 Available online at http ijm JType IJM amp VType 8 amp IType 3 Journal Impact Factor 2016 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication FINANCIAL ACCOUNTABILITY AND FINANCIAL REPORTING IN A DECENTRALIZED ENVIRONMENT A CASE STUDY OF TANZANIAN LOCAL GOVERNMENT AUTHORITIES Prof. . Chalam Professor Department of Commerce amp Business Administration Acharya Nagarjuna University Andhra Pradesh India Flavianus Benedicto Ng eni Research Scholar Department of Commerce amp Business Administration Acharya Nagarjuna University Andhra Pradesh India Institute of Finance Management IFM Tanzania ABSTRACT The responsibility of public sectors undertakings in providing the basic amenities to the society requires strong financial management. Following the outcry on the proper management of public resources the current study aims to assess the role of financial reporting in enhancing financial accountability in local governments. The study has been motivated by the efforts exerted by public sectors stakeholders worldwide to improve the proper use of public resources in local governments. To achieve this objective the study employed both primary and secondary data. The secondary data were mainly compiled from the CAG general reports of Tanzanian local governments while primary data were collected by using structured questionnaires distributed to 28 different councils. The key respondents were accountants internal auditors planning officers procurement officers council directors and ward councilors. The study employed statistical techniques to address the subject matter of the research problem. Among other things the study found that quality of financial .

• Tài chính doanh nghiệp
• Subject matter of the research problem
• Quality of financial reporting
• Enhancing financial accountability
• Tanzanian local governments
• CAG general reports