AFEBI Management and Business Review最新文献

The Mediating Role of IFRS Implementation on the Relationship between Cultural Dimensions and Accounting Practices of the Multinational Companies Operating in Tanzania 国际财务报告准则实施对坦桑尼亚跨国公司文化维度与会计实务关系的中介作用

AFEBI Management and Business Review Pub Date : 2023-06-30 DOI: 10.56279/bmrj.v26i1.1

Chacha Ryoba, Henry Chalu

{"title":"The Mediating Role of IFRS Implementation on the Relationship between Cultural Dimensions and Accounting Practices of the Multinational Companies Operating in Tanzania","authors":"Chacha Ryoba, Henry Chalu","doi":"10.56279/bmrj.v26i1.1","DOIUrl":"https://doi.org/10.56279/bmrj.v26i1.1","url":null,"abstract":"This paper examines the mediation role of International Financial Reporting Standards (IFRS) implementation at the firm level on the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity, long-term orientation, and indulgence) on accounting practices of the multinational companies (MNCs) operating in Tanzania. Data was gathered from 209 accountants, auditors, finance managers, and directors of the MNCs. Hypotheses were tested using Ordinary Least Square (OLS) regression based on Hayes PROCESS macro tool. The study results reveal that the IFRS implementation negatively mediates the influence of power distance and masculinity on the accounting practices of the MNCs. Conversely, the results show that IFRS implementation positively mediates the influence of uncertainty avoidance, long-term orientation, and indulgence on the accounting practices of the MNCs. These results indicate that enhanced implementation of IFRS may increase the influence of uncertainty avoidance, long-term orientation, and indulgence; while suppressing the influence of power distance and masculinity on accounting practices. The results suggest that cultural factors should be considered alongside the implementation of IFRS when examining accounting practices within MNCs. The findings contribute to our understanding of the interplay between cultural dimensions, IFRS implementation, and accounting practices in the context of MNCs operating in Tanzania.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87981549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of Bank Employees’ Engagement in Asset Misappropriation in Tanzania 坦桑尼亚银行员工资产侵占敬业度的决定因素

AFEBI Management and Business Review Pub Date : 2023-06-30 DOI: 10.56279/bmrj.v26i1.6

S. Suluo, Brenda Mayemba

{"title":"Determinants of Bank Employees’ Engagement in Asset Misappropriation in Tanzania","authors":"S. Suluo, Brenda Mayemba","doi":"10.56279/bmrj.v26i1.6","DOIUrl":"https://doi.org/10.56279/bmrj.v26i1.6","url":null,"abstract":"This study examines the determinants of employees’ engagement in asset misappropriation within the Tanzanian banking sector, drawing on the Fraud Triangle theory's elements of pressure, opportunity, and rationalization. A sample of 148 bank employees was analysed using a linear regression model. The findings revealed that opportunity emerged as the only significant predictor of asset misappropriation, indicating that when opportunities are perceived to be available, the likelihood of fraudulent behaviour increases and vice versa. However, neither pressure nor rationalization proved to have a significant influence. This research's findings have profound implications for banking institutions and regulatory bodies, highlighting the need for strengthened internal controls and vigilant surveillance mechanisms to constrict perceived opportunities for fraud. Moreover, this study enriches the existing literature by underscoring the context-dependent impact of the Fraud Triangle's components on asset misappropriation, particularly within the Tanzanian banking sector. It emphasizes the need for further research into the complexities of fraudulent behaviour and the development of effective strategies to mitigate it, across different sectors and geographic contexts.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86709191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Trade Facilitation on Export Diversification in Tanzania 贸易便利化对坦桑尼亚出口多样化的影响

AFEBI Management and Business Review Pub Date : 2023-06-30 DOI: 10.56279/bmrj.v26i1.3

Kasty Phelician, Diana Philemon

引用次数: 0

The Moderation Effect of Age on the Influence of Shift Work Practices on Organizational Citizenship Behaviour of Medics in Tanzania’s Government Hospitals 坦桑尼亚政府医院轮班工作实践对医务人员组织公民行为影响的年龄调节效应

AFEBI Management and Business Review Pub Date : 2023-06-30 DOI: 10.56279/bmrj.v26i1.4

Castissima Mella, J. Sanga, S. Kessy

引用次数: 0

Elevating Workplace Employee Wellbeing through Transformational Leadership and Organisational Support: Lessons from Tanzania's Higher Learning Institutions 通过变革型领导和组织支持提升工作场所员工幸福感:来自坦桑尼亚高等教育机构的经验教训

AFEBI Management and Business Review Pub Date : 2023-06-30 DOI: 10.56279/bmrj.v26i1.2

Sara Msuya, J. Sanga, Theresia Dominic

{"title":"Elevating Workplace Employee Wellbeing through Transformational Leadership and Organisational Support: Lessons from Tanzania's Higher Learning Institutions","authors":"Sara Msuya, J. Sanga, Theresia Dominic","doi":"10.56279/bmrj.v26i1.2","DOIUrl":"https://doi.org/10.56279/bmrj.v26i1.2","url":null,"abstract":"This study examines the influence of transformational leadership and organisational support in elevating workplace employee wellbeing. A total of 467 self-administered questionnaires were distributed to Tanzanian public higher-learning institution employees. The findings from partial least squares structural equation modelling demonstrated that transformational leadership directly influences employee wellbeing at the workplace. The study's results further demonstrate that the impact of transformational leadership on workplace employee wellbeing is partially mediated by perceived organisational support. These findings provide insights that may serve as a foundation for managers and policymakers when developing policies and programmes to enhance employee wellbeing. The study provides more empirical evidence on the applicability of the affective event theory and organisational support theory in higher learning institutions. It makes a distinctive contribution to the theory by revealing the mediation role of perceived organisational support on the influence of transformational leadership on workplace employee wellbeing. Thus, public higher learning institutions’ managers should use transformational leadership and perceived organisational support to improve workplace employee wellbeing.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76433139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Information Technology System Quality on Business Value Creation in Commercial Banks in Tanzania: The Moderating Role of Information Technology Knowledge Management 坦桑尼亚商业银行信息技术系统质量对业务价值创造的影响:信息技术知识管理的调节作用

AFEBI Management and Business Review Pub Date : 2023-06-30 DOI: 10.56279/bmrj.v26i1.5

Najim Soud, Juma Masele, Severine Kessy

{"title":"The Influence of Information Technology System Quality on Business Value Creation in Commercial Banks in Tanzania: The Moderating Role of Information Technology Knowledge Management","authors":"Najim Soud, Juma Masele, Severine Kessy","doi":"10.56279/bmrj.v26i1.5","DOIUrl":"https://doi.org/10.56279/bmrj.v26i1.5","url":null,"abstract":"This study examines the influence of IT system quality on business value creation in commercial banks in Tanzania. Moreover, the study tests the moderating role of IT knowledge management on the influence of IT system quality on business value creation. Data was collected using a questionnaire filled by heads of marketing and finance from all 35 commercial banks in Tanzania and analysed using Structural Equation Modelling through SmartPLS. The findings revealed that there is a positive and significant influence of IT systems quality on business value creation and IT knowledge management moderates the influence. The findings suggest that a bank with better IT quality has a high chance of creating value for the business and a bank that empowers business managers with IT knowledge has a better chance to improve the role of its IT systems in enhancing business value creation. The study provides insights into the role of business managers’ IT knowledge and skills in creating value in technology-dependent organizations in developing countries. Banks are therefore encouraged to create an environment for business managers to develop and apply their IT knowledge in executing their responsibilities.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136300546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effects of Interest Rate Ceiling on Sustainability of Microfinance Institutions: Lessons from Tanzania 利率上限对小额信贷机构可持续性的影响:坦桑尼亚的经验教训

AFEBI Management and Business Review Pub Date : 2022-12-31 DOI: 10.56279/bmrj.v25i2.1

Goodluck Charles

引用次数: 0

Audit Committee and Internal Control Effectiveness in Public Sector Entities 审计委员会与公共部门实体的内部控制有效性

AFEBI Management and Business Review Pub Date : 2022-12-31 DOI: 10.56279/bmrj.v25i2.2

C. Masanja

{"title":"Audit Committee and Internal Control Effectiveness in Public Sector Entities","authors":"C. Masanja","doi":"10.56279/bmrj.v25i2.2","DOIUrl":"https://doi.org/10.56279/bmrj.v25i2.2","url":null,"abstract":"This paper reports the findings of a study that examined the audit committee and internal control effectiveness nexus. The study worked on the assertion that the audit committee of the board enhances internal control effectiveness, which is widely documented and supported, more so in the private sector. As a result, many public sector entities’ governing boards are increasingly establishing such audit committees. Yet, it is unclear to what extent such increase in audit committees contribute to public sector entities’ internal control effectiveness, especially in developing economies. This study, therefore, examined the explanatory power of the audit committee’s characteristics, internal control specific oversight processes, and management support on the effectiveness of internal control of the reporting entity. Data was collected using structured questionnaire administered with key audit committee stakeholders of social security funds in Tanzania. Ordinary Least Square (OLS) was used to multi-regress the investigated independent variables against the dependent variable. Overall, results show that audit committee characteristics, audit committee internal control specific oversight processes and management support to audit committee significantly account for internal control effectiveness. Indeed, internal control specific oversight processes have the most significant positive explanatory power followed by management support to the audit committee and audit committee characteristics, respectively. Scholars, policymakers, audit committees, boards, and managers may use the results of this study to inform strategies and/or interventions aimed to improve audit committee’s contribution to internal control effectiveness.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81757935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effect of Employee Competence and Perceived Organizational Support on Organizational Commitment Mediated by Employee Performance 员工胜任力、组织支持感对员工绩效中介组织承诺的影响

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.47312/ambr.v7i01.514

Hendry Kurniawan

{"title":"Effect of Employee Competence and Perceived Organizational Support on Organizational Commitment Mediated by Employee Performance","authors":"Hendry Kurniawan","doi":"10.47312/ambr.v7i01.514","DOIUrl":"https://doi.org/10.47312/ambr.v7i01.514","url":null,"abstract":"This study aimed to determine the effect of employee competence and perceived organizational support on organizational commitment with performance as a mediating variable. This study uses a quantitative approach. The quantitative research method aims to test the established hypotheses. The population in this study were employees of the service organization in Rokan Hulu using a total sampling technique, which means using the entire population as the research sample. In this study, researchers involved 100 employees in service organizations in Rokan Hulu. The analysis used in this study is a structural approach to the Equation Model (SEM) assisted by the SmartPLS application. Based on the research that has been done, the results show a significant positive effect between the variables of Employee Competence on Organizational Commitment. There is a significant positive effect between the Perceived Organizational variables on Organizational Commitment. There is a significant positive effect between the variables of Employee Competence on Performance. There is a significant positive influence between Perceived Organizational on Performance. There is a significant positive effect between performance on organizational commitment. There is a significant positive effect between the variables of Employee Competence on Organizational Commitment mediated by employee performance. there is a significant positive influence between Perceived Organizational and Organizational Commitment mediated by employee performance.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48295637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Influence of Board Attributes on Board Roles Performance in Savings and Credit Co-operative Societies (SACCOS) in Tanzania 坦桑尼亚储蓄信用合作社(SACCOS)董事会属性对董事会角色绩效的影响

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.56279/bmrj.v25i1.6

Lilian Mlay, S. Temu, L. Mataba

{"title":"Influence of Board Attributes on Board Roles Performance in Savings and Credit Co-operative Societies (SACCOS) in Tanzania","authors":"Lilian Mlay, S. Temu, L. Mataba","doi":"10.56279/bmrj.v25i1.6","DOIUrl":"https://doi.org/10.56279/bmrj.v25i1.6","url":null,"abstract":"This paper reports the findings of a study that had evaluated the influence of board attributes size, gender diversity, skills and meetings on board’s role performance in terms of strategic, resource provision and monitoring roles in SACCOS, Tanzania. Data on the boards’ roles were collected using a questionnaire survey administered to 198 SACCOS boards’ chairpersons. Data for board’s attributes were obtained from annual audited financial reports. Data were then subjected to factor analysis and linear regression models. The results show that board meetings have a positive and significant influence on the boards’ ability to perform strategic, resource provision and monitoring roles. The study further shows that board financial skills have positive and significant effect on strategic and monitoring roles. Impliedly, having a financial skill director on board parallel with board meetings help to stimulate active participation of board members in executing their roles. No evidence, however, was found on the effect of board size and board gender diversity on the board roles’ performance. Thus, the study suggests that financial skills of members needs high prioritization in the election of board members to boost efficiency in performing their board roles. Also, regular board meetings for worthy strategies settings, advice and effective monitoring of the SACCOS.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89773611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1