IAA Digital Repository

1 Challenges associated with effective implementation of facility financial accounting and reporting system (FFARS) in local government authorities.

Show simple item record

dc.contributor.author MAPUNDA, Isaac Isack
dc.date.accessioned 2023-01-04T09:58:55Z
dc.date.available 2023-01-04T09:58:55Z
dc.date.issued 2021-11
dc.identifier.uri http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/1888
dc.description Supervisor name: LUBUA, Edison W Prof. en_US
dc.description.abstract Many African countries struggle with the right approach to reform public financial management. Reviewed literatures in this study indicate that institutions, systems, and processes that deal with the various aspects of public finance are weak, non-transparent, and, often, incapable of developing adequate budgets, monitoring public expenditures, using public funds and investments efficiently, and providing reliable data for macroeconomic modelling. Therefore, the study conducted to examine challenges associated with implementation of facility financial accounting and reporting system in local government authorities where the instruments used for data collection were questionnaire, interview and Focus Group Discussion. A total of 78 respondents were a sample of the study. Data were analyzed using Statistical Packages for Social Science, supported with qualitative data. Both qualitative and quantitative data were analyzed in the study. Challenges associated with implementation of facility financial accounting and reporting system on local government facilities were the system is not friendly in areas with poor networks, shortage of system users in facilities, unskilled facility financial committees, regular changes in guidelines, poor infrastructures and working facilities, poor financial recording, staff multitasking and lack of accountability.It is recommended that the Government should increase practice of facility financial accounting and reporting system by putting strategies in place for action. The implementation of these strategies should be in a participatory attention of the mentioned ministries, policy makers, local government authorities and facility users. The endpoint of doing so is increased revenue collection by the Government of the United Republic of Tanzania. en_US
dc.language.iso en_US en_US
dc.publisher Institute of Accountancy Arusha (IAA) en_US
dc.subject Facility Financial Accounting and Reporting System (FFARS), Financial Management Information System (FMIS) en_US
dc.title 1 Challenges associated with effective implementation of facility financial accounting and reporting system (FFARS) in local government authorities. en_US
dc.title.alternative Effectiveness of Facility Financial Systems en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account