Abstract:
The way public and private organizations examine risks through risk assessment,
control environment and control activities has effect on its non-financial performance
This study examined the effect of ICS on non-financial performance in public
organizations in Tanzania; specifically, TANAPA. The study examined the effect of
risk assessment, control environment, and control activities on the non- financial
indicators of TANAPA. The study adopted descriptive research design incorporating
qualitative and quantitative approaches. The study sample size was obtained via census
sampling strategy to sample 38 respondents. Data were collected from 38 TANAPA
staffs using questionnaires and interview methods. Quantitative data were analysed
using the Statistical Package for the Social Sciences (SPSS) version 28, Analysis of
Variance (ANOVA) and regression analysis; while the qualitative data were analysed
separately using thematic analysis to strengthen the quantitative data. The study found
that ICS components significantly influence non-financial performance, with beta
coefficients of 0.297, 0.373, and 0.321 respectively, collectively explaining 92.8% of
the variation (R² = 0.928, p < 0.001), and accountability emerging as the most
influential factor. The study concluded that, although ICS practices are moderately
implemented in public organizations, they provide a strong foundation for ethical
governance, fiscal discipline, and sustainable outcomes. The study recommends on
strengthening risk identification and response strategies, enhancing staff competence,
and streamlining budget execution to improve efficiency, profitability, and
organizational resilience. This implied that, effective ICS not only enhances non financial results but also promotes transparency, accountability, and long-term
organizational resilience.
