This study aimed to evaluate the effectiveness of digital disbursement systems in managing student loans among higher learning institutions, focusing on Kilimanjaro Christian Medical University College (KCMUCo). The ...

This study investigates the factors influencing electronic tax compliance among Small and Medium Enterprises (SMEs) in Mbeya City Council, Tanzania. The research aims to assess the impact of taxpayers' attitudes, ...

This study investigates the determinants of tax compliance behavior among small and medium enterprises (SMEs) in Tanzania, focusing on the effects of tax penalties, tax knowledge, and the perceived fairness of the tax ...

This study examines the factors influencing internal audit effectiveness within Local Government Authorities (LGAs) in Tabora Region, Tanzania, addressing the main problem of inadequate audit efficacy that limits ...

This study aimed to examine the effect of internal practices on the liquidity of Small and Medium Enterprises (SMEs) in Babati, Tanzania. Specifically, it explored three key objectives: the effect of control environment ...

This study investigated the impact of internal audit services on financial performance of Local government Authorities in Tanzania. By employing a mixed-methods approach, the research explored the effectiveness of ...

This study aimed to assess the impact of earnings management on investment efficiency in Tanzania. The study was guided by positivism philosophy and Agency Theory. The study employed a quantitative research approach ...

Investment in the economy has been acknowledged as a driver for economic growth in various countries; however, the question of which type of investment, between private investment and public investment contributes more ...

This quantitative study comprehensively assessed the factors influencing the audit expectation gap within Tanzania's public sector, focusing on the Arusha City Council. The specific objectives were to assess the influence ...

Despite several countries relying on foreign aid, there is a paradox as to whether aid benefits each country in the same way or differently, raising critical questions about its overall effectiveness in promoting ...