Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe district council (KDC)

A dissertation submitted to Mzumbe University, Dar es Salaam Campus College in partial fulfillment of the requirements for the award of Master Degree in Accounting and Finance (MSc-A&F).

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主要作者: Kilangaly, Alex N.
格式: Thesis
语言:en_US
出版: Mzumbe University 2024
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在线阅读:https://scholar.mzumbe.ac.tz/handle/123456789/922
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author Kilangaly, Alex N.
author_facet Kilangaly, Alex N.
author_sort Kilangaly, Alex N.
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description A dissertation submitted to Mzumbe University, Dar es Salaam Campus College in partial fulfillment of the requirements for the award of Master Degree in Accounting and Finance (MSc-A&F).
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institution Mzumbe University
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publisher Mzumbe University
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spelling oai:41.59.85.69:123456789-9222024-09-18T12:03:17Z Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe district council (KDC) Kilangaly, Alex N. Budgetary control Budget projection Local government Business budgets Zero-based budgeting Organizational Performance A dissertation submitted to Mzumbe University, Dar es Salaam Campus College in partial fulfillment of the requirements for the award of Master Degree in Accounting and Finance (MSc-A&F). This study intended to assess the challenges of budgetary control system in local government authorities in Tanzania. This study was based on a survey of local government authorities in Tanzania with intention to investigate the effectiveness of budgetary control system and its impacts on organization performance. The study was conducted in coast region at Kisarawe district council. The area of study was selected for a number of reasons. First; Coast region is near to Dar es Salaam which is the commercial city of Tanzania and headquarters of local government authorities, where high level of budgets preparation methods is expected and effectective budgetary control organs are also expected to be establish. The selections also based on expertise on budgetary control system are available. Second it was assured that Kisarawe is facing more challenges on budgetary control system than any other peripheral districts. Third the area is easily accessible, from Mzumbe University- Dar es Salaam Business School, whenever additional data of the study were needed. A sample of 50 out of 185 respondents, which was 37%, was selected for the study. The study on the sample revealed that: budgets are effectively prepared, local government authorities have reasonably effective budget control but the budgetary control system used in local government authorities is effective. The study conclude that incremental budgetary control system used in local government authorities in Tanzania is ineffective; and that the local government authorities should adapt to another budgetary control system; and zero-base budgeting system is more appropriate and suitable Private 2024-06-19T05:41:22Z 2024-06-19T05:41:22Z 2013 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/922 en_US application/pdf Mzumbe University
spellingShingle Budgetary control
Budget projection
Local government
Business budgets
Zero-based budgeting
Organizational Performance
Kilangaly, Alex N.
Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe district council (KDC)
title Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe district council (KDC)
title_full Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe district council (KDC)
title_fullStr Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe district council (KDC)
title_full_unstemmed Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe district council (KDC)
title_short Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe district council (KDC)
title_sort challenges of budgetary control system and its impact in management performance in local government authorities in tanzania case study of kisarawe district council kdc
topic Budgetary control
Budget projection
Local government
Business budgets
Zero-based budgeting
Organizational Performance
url https://scholar.mzumbe.ac.tz/handle/123456789/922
work_keys_str_mv AT kilangalyalexn challengesofbudgetarycontrolsystemanditsimpactinmanagementperformanceinlocalgovernmentauthoritiesintanzaniacasestudyofkisarawedistrictcouncilkdc