Effectiveness of public accounts committee (PAC) on enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar

A dissertation Submitted in partial fulfillment of the requirements for the Degree of Master of Accounting and Finance (Msc.A&F) of Mzumbe University

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Главный автор: Sharif, Khadija Bakar
Формат: Диссертация
Язык:английский
Опубликовано: Mzumbe University 2024
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Online-ссылка:https://scholar.mzumbe.ac.tz/handle/123456789/1176
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author Sharif, Khadija Bakar
author_facet Sharif, Khadija Bakar
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description A dissertation Submitted in partial fulfillment of the requirements for the Degree of Master of Accounting and Finance (Msc.A&F) of Mzumbe University
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spelling oai:null:123456789-11762024-10-22T08:22:35Z Effectiveness of public accounts committee (PAC) on enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar Sharif, Khadija Bakar Public accounts committee (PAC) Public sector organizations Financial management Public accounts committee Financial accountability and transparency A dissertation Submitted in partial fulfillment of the requirements for the Degree of Master of Accounting and Finance (Msc.A&F) of Mzumbe University This study was conducted in order to assess the effectiveness of public accounts committee (PAC) On enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar on enhancing accountability and transparency In public sector organizations (PSOS) in Zanzibar on enhancing accountability and transparency in public sector organizations (PSOs) in Zanzibar. Specifically, the study was set in order to meet five objectives, namely; to understand how PAC promotes accountability and transparency in public sector organizations, to understand extent to which PAC promote accountability and transparency in public sector organizations, to examine the relationship between PAC and CAG in promoting accountability and transparency in public sectors, to ascertain whether reports, recommendations, and directives of PAC have an influence in improving accountability and transparency of the ministries, departments and other public institutions, and to identify challenges that PAC face in promoting accountability and transparency in public sectors. The study was conducted in Zanzibar using multiple embedded case study design where three units of study were involved. Data were gathered using questionnaires for accountants and auditors (internal and external), interviews for senior officials (including member of PAC) and documentary review. Data were analyzed using qualitative method. The study found out that there is little contribution of PAC in ensuring accountability and transparency in public sector, due to the fact that Government auditors have not fully covered the audit mandate, there is delay in submission of Annual Audit report for accountability of budget cycle, Public Account Committee faces some challenges on exercising their duties which include lack of skills that can cover all aspects ranging from information technology, financial management and public administration; also operate within a limited budget, which hinders on their oversight work, increases workload and backlogs and the power of PAC in Zanzibar is limited to making recommendations to the House of Representative, on the other hand the study has also found out that PAC increase public awareness and transparency by publish in its report to the public and maintain cardinal relationship with auditor General and their recommendation increase responsiveness of audit queries. Private 2024-09-02T11:03:58Z 2024-09-02T11:03:58Z 2015 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/1176 en application/pdf Mzumbe University
spellingShingle Public accounts committee (PAC)
Public sector organizations
Financial management
Public accounts committee
Financial accountability and transparency
Sharif, Khadija Bakar
Effectiveness of public accounts committee (PAC) on enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar
title Effectiveness of public accounts committee (PAC) on enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar
title_full Effectiveness of public accounts committee (PAC) on enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar
title_fullStr Effectiveness of public accounts committee (PAC) on enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar
title_full_unstemmed Effectiveness of public accounts committee (PAC) on enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar
title_short Effectiveness of public accounts committee (PAC) on enhancing accountability and transparency in public sector organizations (PSOS) in Zanzibar
title_sort effectiveness of public accounts committee pac on enhancing accountability and transparency in public sector organizations psos in zanzibar
topic Public accounts committee (PAC)
Public sector organizations
Financial management
Public accounts committee
Financial accountability and transparency
url https://scholar.mzumbe.ac.tz/handle/123456789/1176
work_keys_str_mv AT sharifkhadijabakar effectivenessofpublicaccountscommitteepaconenhancingaccountabilityandtransparencyinpublicsectororganizationspsosinzanzibar