Challenges Faced By Ward Officers in Practicing Accountability and Participation: A Case of Arusha City, Tanzania

This study observed challenges faced by Ward Officers (WOs) in practicing accountability and participation in the wards in Arusha city. The study adopted descriptive research design and used mixed method research approach. The population involved 175 ward officers in 25 wards in Arusha city from which a sample of 70 ward officers was drawn, but only 68 (97%) of them participated. Purposive sampling and simple random technique were used to obtain respondents. Data was collected through questionnaires and interview guide. Quantitative data were analysed using descriptive statistics, while qualitative data were subjected to thematic analysis. Findings revealed that challenges faced by WOs in practicing accountability and participation in their wards includes: little turn up of citizens in political election, lack of interests to participate in decision making, misuse of resources and environmental pollution, corruption and insufficient funds. The study recommended that local government authorities should educate its people on the importance of participating on different development activities from planning to implementation, and WOs should ensure ward information are accessible by the public.

Effect of Management Information System on Quality of Financial Reporting: A Case of the Institute of Accountancy Arusha, Tanzania

This study sought to establish the relationship between financial management information system and the quality of financial reporting at the Institute of Accountancy Arusha, using the descriptive design. Data was analyzed through descriptive statistics and Pearson Correlation. The study established that the management information system operates well at the Institute as financial statements are prepared based on required standards. As a result, there is a significant positive relationship between the Management Information System and the quality of financial reporting. This means that management information system enhances the quality of financial reporting. The study therefore recommends that the institute should make effort to maintain the effective management information system as such is very important for not only financial reporting but also for other operations in the learning institution.

The Role of Internal Audit Function on Performance of Public Higher Learning Institutions in Tanzania: A Case of the Institute of Accountancy Arusha

This study investigated on role of internal audit function on performance of public higher learning institutions in Tanzania using the descriptive correlational design. From 306 staff members, 103 were selected through the simple random sampling and 83 filled and returned the questionnaires. Data was analyzed through descriptive statistics and regression analysis. The organization was found to be doing well in risk management and control mechanism aspects as part of the internal auditing function. There are adequate human and material resources for internal audit function. The internal audit staffs are qualified and the management supports the internal audit initiatives with ICT facilities and adequate budget. While risk management, control mechanism and availability of resources significantly predicted the organizational performance, governance process did not. Availability of resources for internal auditing was the best predictor for the organizational performance. It is therefore recommended that the organization should maintain the existing risk management strategies and regular presentation of risk management reports as such aspects contribute to the organizational performance. Since risk management, control mechanism and availability of resources are significant predictors for the organizational performance, there is need to keep improving the control mechanism and provide required resources for effective internal audit function.