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    Institute of Accountancy Arusha

    院校EST. 1990
    190论文总数
    533引用总数

    论文量&引用量时间轴

    机构学者

    排序
    Manamba Epaphra
    Manamba Epaphra
    Institute of Accountancy Arusha
    论文:14引用:0H-index:0
    Thadei A. Kiwango
    Thadei A. Kiwango
    Institute of Accountancy Arusha
    论文:7引用:0H-index:0
    Elias Mbuti
    Elias Mbuti
    Institute of Accountancy Arusha
    论文:5引用:0H-index:0
    Kafigi Jeje
    Kafigi Jeje
    Institute of Accountancy, Arusha, Tanzania
    论文:5引用:0H-index:0
    Mordecai C. Matto
    Mordecai C. Matto
    Dept Business Management, Inst Accountancy Arusha
    论文:4引用:0H-index:0
    Adam Aloyce Semlambo
    Adam Aloyce Semlambo
    Institute of Accountancy Arusha
    论文:4引用:0H-index:0
    Juma Ally Mshana
    Juma Ally Mshana
    Institute of Accountancy Arusha
    论文:4引用:0H-index:0
    Sadananda Prusty
    Sadananda Prusty
    Sir Padampat Singhania University
    论文:3引用:0H-index:0
    Edison Wazoel Lubua
    Edison Wazoel Lubua
    Univ Cape Town
    论文:3引用:0H-index:0

    论文(190)

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    1Barriers to Lean Manufacturing Implementation for Manufacturing Industries in Tanzania
    Francis Daudi Sinkamba, Juma Mohamed Matindana, Mussa Mgwatu

    Purpose As some industries fail when trying to adopt Lean Manufacturing in Tanzania, this study aims to identify and suggest a framework for addressing the barriers to Lean Manufacturing implementation in the context of Tanzania’s manufacturing industries by making reference to a dynamic capability theory. Design/methodology/approach The study adopted a survey research design. The purposive and random sampling techniques were used to collect data from 243 respondents from all levels of manufacturing industries in Tanzania, that is, micro, small, medium and large. SPSS and Smart PLS were used to analyse the data. The SPSS was used to analyse demographic information and inferential statistics, such as ANOVA, to determine if there is a statistically significant difference in barriers for micro, small, medium and large manufacturing industries in Tanzania. The Smart PLS was used to identify critical barriers to Lean Manufacturing implementation in Tanzania. Findings The study has revealed 18 barriers in five categories that are critical for the implementation of Lean Manufacturing in Tanzania. The barriers are in management, financial, human resource-related, technical and external-related categories. Of the 18 barriers identified, five are specific to Tanzania, which include changing government policies, negative attitudes of employees, employees’ fear of job cutting, the complexity of company processes and excessive pressure from the owners. Moreover, the study revealed that there is a statistically significant difference in barriers to micro, small, medium and large manufacturing industries in Tanzania. Moreover, the framework for addressing barriers to LM has been proposed. Research limitations/implications The barriers used were adopted from only one piece of literature. Moreover, the study has not evaluated the weights of each barrier. The weights of the barriers could have assisted the practitioners in how to prioritise weights on overcoming them. Practical implications The framework for addressing barriers to Lean Manufacturing in Tanzania will be used by owners, managers and practitioners of the respective manufacturing industries in addressing barriers to the competitive advantage of their firms, which in the long run will improve their operational and financial performance. Originality/value This is the first study, to the best of the authors’ knowledge, to evaluate and propose a framework for addressing barriers to Lean Manufacturing implementation for manufacturing industries in Tanzania.

    2026INTERNATIONAL JOURNAL OF LEAN SIX SIGMA(2026)引用:2
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    2Beyond User Acceptance: A Socio-Technical Analysis of Health Information System Implementation in Tanzanian Public Hospitals
    Joseph Daudi

    Digital transformation has become an important strategy for improving efficiency, accountability, and service quality in public healthcare systems. In Tanzania, the Government of Tanzania Hospital Management Information System was introduced to strengthen hospital administration, clinical documentation, and routine health data reporting. However, its implementation has remained inconsistent across public healthcare institutions. This study examined the factors influencing the implementation of the Government of Tanzania Hospital Management Information System in public healthcare institutions in Tanzania. The study employed a quantitative cross-sectional survey design and collected data from 405 healthcare professionals using structured questionnaires. Data were analysed through descriptive statistics, exploratory factor analysis, reliability testing, and structural equation modelling. The findings revealed that information quality, system quality, communication, compatibility, system use, behavioural intention, and trialability significantly influenced system implementation. In contrast, effort expectancy, social influence, facilitating conditions, user attitude, and user satisfaction were not statistically significant. The study concludes that successful implementation depends more on technological reliability and institutional alignment than on individual perceptions. It recommends strengthening data quality management, improving technological infrastructure, enhancing technical support, refining system compatibility with hospital workflows, and expanding digital health training for healthcare professionals.

    2026The Journal of Informatics(2026)
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    3Nonlinear Effects of Public Debt on Economic Growth Through Macroeconomic Stability Indicators in Sub Saharan Africa
    Mohamed K. Mwanga, Fredrick Mwangela

    Public debt has become a central policy concern in Sub-Saharan Africa (SSA), where many countries have experienced rapid debt accumulation alongside modest economic growth. While public borrowing can support growth through financing productive investment, excessive debt may undermine macroeconomic stability and constrain long-term growth. This study investigates whether public debt constrains economic growth in Sub-Saharan Africa (SSA), emphasizing non-linear effects and the moderating role of macroeconomic stability indicators. Using panel data for 35 SSA countries from 2000–2023, the analysis applies Fixed Effects, System Generalized Method of Moments (System GMM), and Panel Threshold Regression techniques to address endogeneity, growth persistence, and potential structural breaks in the debt–growth relationship. The dynamic results show that public debt has a statistically significant negative impact on economic growth once endogeneity is controlled for, while inflation exacerbates this adverse effect and stronger fiscal balances mitigate it, highlighting the central role of macroeconomic stability. The threshold analysis identifies a critical debt turning point at approximately 59.8

    2026Discover Sustainability(2026)
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    4Influence of Network Stability on the Performance of Zoom-Based Online Learning in Higher Institutions: Case of Institute of Accountancy Arusha
    Modester Mgeta, Itiha Mwachande

    This study examined the influence of network stability on the performance of Zoom-based online learning in higher learning institutions, focusing on the Institute of Accountancy Arusha. The study employed the Diffusion of Innovations (DOI) Theory to understand how network-related factors affect the adoption and effective use of Zoom for learning, as well as student engagement and learning outcomes. A descriptive research design with a quantitative approach was adopted, using structured questionnaires to collect data from a target population of 218 students and academic staff, of which 128 respondents were selected through simple random sampling. The questionnaire utilized a Likert scale to quantify respondents’ perceptions of network stability and its impact on Zoom-based learning. Data were analyzed using descriptive statistics, including means, standard deviations, and frequency distributions, as well as inferential statistics through multiple linear regression analysis using SPSS Version 26. The findings revealed that network stability significantly influences the performance of Zoom-based online learning. Among the network factors examined, signal reliability and downtime frequency had the strongest effects on learning performance, while connection consistency also contributed positively. The study further found that while students and staff adapted to minor network disruptions, persistent instability negatively affected attendance, participation, task completion, and overall learning outcomes. These results highlight the critical role of reliable internet connectivity in enhancing the effectiveness of online learning and suggest that higher learning institutions should invest in robust network infrastructure and support mechanisms.

    2026NG Journal of Social Development(2026)
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    5Are Happy Employees More Productive? the Moderating Role of Employee Cultural Values on the Happiness-Productivity Relationship
    Odrano Lucas Mwanana

    Although employee happiness has been linked to workplace productivity, evidence remains context-dependent and the direction and strength of the relationship may vary across settings. This study examines the association between employee happiness and productivity and tests whether employee cultural values and working conditions moderate that association. A cross-sectional survey was conducted among administrative staff at the Institute of Accountancy Arusha. Of 140 returned questionnaires, 138 usable responses were retained after data screening. Employee happiness, productivity, cultural values, and working conditions were measured with multi-item Likert scales, and their internal consistency was assessed using Cronbach’s alpha. Hierarchical multiple regression was used to estimate the direct and interaction effects. The results show that employee happiness was positively associated with productivity (β = 0.85, p < .001). Cultural values significantly strengthened this relationship (β = 0.22, p < .001), whereas working conditions did not significantly moderate the relationship (β = 0.23, p ≈ .08). These findings provide evidence from a Tanzanian higher-education setting that cultural values may condition the strength of the happiness-productivity association. The study recommends culturally responsive management practices while cautioning against interpreting the cross-sectional results as evidence of causality

    2026East African Journal of Business and Economics(2026)
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    合作机构(37)

    University of Dar es Salaam合作论文 8
    University of Dodoma合作论文 7
    Moshi Co-operative University合作论文 4
    College of Business Education合作论文 3
    Open University of Tanzania合作论文 3
    Mbeya University of Science and Technology合作论文 3
    索科因大学合作论文 3
    加尔戈蒂亚斯大学合作论文 2
    约翰内斯堡大学合作论文 2
    Institute of Finance Management合作论文 2

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