Despite the critical role of internal audit units along with various strategies undertaken to enhance this role, presence of fraud, corruptions and other unethical practices still discontented with the auditing units inability to undertake auditing functions effectively without being detected and become a common phenomenon in parastatal organizations of Tanzania. This paper determined the role of internal audit on procurement performance. Specifically, it determined the influence of competence, independence, and management support on procurement performance and recommended strategies for improving the same. Quantitative approach was adopted and data were drawn from an explanatory research design sampled with 94 parastatals of Dar es Salaam through questionnaires from head of departments particularly user departments. Descriptive data analysis were employed to get mean and standard deviation of the findings, whereby data were summarized using frequency distribution tables and finally multiple regression model was used to analyze the data. The findings showed that independence and management support had a significant positive association with procurement performance at p<0.05. Competence had a non-significant positive association with procurement performance. The study recommended managements of parastatal organizations to provide training opportunities to the internal audit sections, ensuring the internal auditors to exercise their duties with autonomy as well as be free from any type of influence. Furthermore,management should ensure that internal audit sections are given full support to execute their functions thereby ensuring satisfactory procurement performance
Aims: The main objective of this study was to examine the influence of individualism on entrepreneurial opportunity exploitation among small and medium enterprise owners in Tanzania through the mediation effect of innovativeness. Specific objectives were to examine the influence of individualism on entrepreneurial opportunity exploitation and to examine the mediating effect of innovativeness on the influence of individualism on entrepreneurial opportunity exploitation. Methodology: The study employed an explanatory research design. 370 small and medium enterprise owners were studied using a cross-section survey questionnaire. Partial least square structural equation modelling was used to test the instruments’ validity and reliability and testing the direct and indirect hypotheses on the effects of individualism on entrepreneurial opportunity exploitation. Results: After testing the hypotheses, the direct effects showed that individualism positively and significantly influences entrepreneurial opportunity exploitation among small and medium enterprise owners. Testing mediation effects, it was found that innovativeness partially mediates the relationship between individualism and entrepreneurial opportunity. Therefore, innovativeness has positive significant indirect effects on the relationship between individualism and entrepreneurial opportunity exploitation. Conclusion: Individualism directly and indirectly influences small and medium enterprise owners to exploit entrepreneurial opportunities. The study helps policymakers to understand that individualistic values, if well addressed in entrepreneurship policy, can help to promote innovativeness and entrepreneurial opportunity exploitation. Practically, the study implies that well-structured culture influences small and medium enterprises owners’ behavior to exploit opportunities.
This study analyzed the moderation effect of demographic variables on the trust in mobile phone banking services among smallholder farmers in the Dodoma Region. The study employed a quantitative research design with cross-sectional field surveys and structured questionnaires were employed as the research methods. The study employed a sample size of 355 smallholder farmers who were drawn by simple random sampling from grapes farmers. SPSS was used as an analytical tool for quantitative data analysis. Multiple linear regressions and Fisher’s Z-transformation were involved to test the moderating effect of demographic variables. Results show that demographic factors namely sex, age, experience, level of income, level of education, and marital status were significant moderating variables. However, the level of education did not show any moderating effect. Our results suggest that by integrating the accessibility and ease of use from the Technology Acceptance Model (TAM), age, sex, and experience from the Unified Theory of Acceptance and Use of Technology (UTAUT), and security and privacy from the Protection Motivation Theory (PMT), the research provides insights into the factors influencing consumers’ trust in mobile phone banking services. Besides, the results of moderating effect improve our understanding of the demographic differences, which influence the degree of mobile banking adoption. Besides, the results of moderating effect improve our understanding of the demographic differences, which influence the degree of mobile banking adoption. This study will help researchers and service providers to come up with improved mobile phone trust frameworks with a greater understanding of the influence of demographic variables. No similar study had been done in sub-Saharan African countries. Therefore, the study provides new knowledge and insight into the influence of demographic variables on the trust in mobile phone banking services.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.