Effect of Public Financial Management Practices on Health Service Delivery in Tanzania

Abstract

This study aimed to assess the effect of public financial management practices on health service delivery in Tanzania, A case of Selected Hospitals in Lindi District. Specific objectives of this study were to examine the effect of budgeting, internal controls and expenditure management on health service delivery in Tanzania. Resource-based view theory, agency theory and public value theory were used in this study. The study used cross-sectional research design and utilized a quantitative research approach. The study included 152 employees from Nyangao Hospital and Sokoine Hospitals hence employed a simple random sampling technique in selecting respondents. Primary data was gathered through self-administered questionnaires, while secondary data was collected from various sources. Data analysis was carried out using SPSS version 26, involving descriptive and inferential statistical analyses to explore the relationships between the research variables. Finding showed a positive and significant correlation between budgeting and health service delivery was observed, highlighting the importance of strategic financial allocation for enhancing healthcare services. The study revealed a positive and significant correlation between internal controls and health service delivery, emphasizing the role of internal controls in improving healthcare service quality and public trust. Similarly, the study unveiled a positive and significant correlation between expenditure management and health service delivery was identified, emphasizing the importance of effective expenditure management in ensuring accessibility and quality of healthcare services. The study recommends that Nyangao and Sokoine Hospitals continue aligning financial resource allocation with healthcare needs, securing adequate funding, and strengthening internal controls to build public trust. Further research should explore the broader economic impacts of financial management practices, necessitating comprehensive cost benefit evaluations.