Abstract:
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ABSTRACT
This research delves into the critical examination of internal control practices and regulatory
compliance in the higher education, with a specific focus on public universities in Tanzania. The
primary objective of the study is to understand the effectiveness of internal control mechanisms,
their impact on organizational performance, and the level of compliance with legal and regulatory
frameworks within Sokoine University of Agriculture (SUA) and other public universities in Tanzania.
The study employs a mixed-methods approach, incorporating both qualitative and quantitative data
collection methods to comprehensively explore the multifaceted aspects of governance in this
context. To achieve this, structured questionnaires were distributed to 93 diverse stakeholders,
including university staff, students, and government representatives. In addition to questionnaires,
in-depth interviews were conducted to delve deeper into the subjective perspectives and
experiences of participants. The qualitative insights obtained through interviews complemented the
quantitative data, offering a nuanced understanding of the perceptions and intricacies surrounding
internal controls and compliance. Furthermore, focus group discussions were employed to capture
collective viewpoints and foster group dynamics among participants. The study reveals a generally
positive perception of internal control practices at SUA and public universities in Tanzania.
Respondents believe that effective internal controls significantly influence organizational
performance. Compliance levels with legal and regulatory frameworks are perceived to be high,
with concerns raised about the potential severe impact of non-compliance on financial stability. The
findings contribute to the broader discourse on internal controls and governance in higher education,
offering practical recommendations for stakeholders, including universities, government bodies,
researchers, and external auditors.
