Abstract:
This study assessed the SMS content advertisements on mobile phones towards the attitudes of
undergraduate students at the Institute of Accountancy Arusha (IAA), focusing on types of content
received, consumer attitudes, and factors influencing these attitudes. Through a mixed research
approach involving 200 Bachelor of Business Management students, the study identified prevalent
types of SMS content, such as time-limited sales, personalized offers, customer services, sports
updates, and government announcements. Consumer attitudes were shaped by cognitive,
affective, and behavioral factors, considering aspects like content appropriateness, delivery timing,
visual appeal, security risks, social engagement, and frequency of messages. Factors impacting
attitudes included credibility, irritation, entertainment, and informativeness. The study
recommended tailored, relevant messaging, emphasizing the need for mobile companies to
segment their audience effectively for better acceptance of SMS advertisements and proposed
regulatory measures for opt-in consent before sending such messages, particularly for non-
essential communications, highlighting the importance of careful content design to foster positive
attitudes and avoid negative effects on consumers.
