Professionalizing Public Administration and the Impact of Performance Audit on Public Organizations in Tanzania

Abstract

This article examines the impact of performance audits on public organizations in Tanzania using the Tanzania Public Service College as a case study. The study subscribes to an interpretive research paradigm, which allowed for adopting a qualitative approach to understand participants' perceptions thoroughly. Documentary findings from audit reports between 2010-2017 have collaborated with 32 interviews from the respondents who participated in the auditing process over the study period. The study findings are linked to the independent factors identified in the literature on the quality of the information in audit reports and the impact of audit investigations. The article concludes that the impact of performance audits depends on whether auditees agree with recommendations. Notably, the article argues that fundamental changes can be realized in the presence of strong internal control systems. The role of collaboration and trust, parliament, media, and auditors’ expertise in ensuring the impact of performance audits were also highlighted. Finally, theoretical and practical recommendations are drawn, and study limitations and areas for future research are highlighted.

The Influence of Factors on the Demand for Performance Auditing in the Public Sector

“…This result provides additional empirical evidence for the PA theory, which becomes useful when it is developed by applying an NPM model [3,4,7,[10][11][12][13] This implies that the institutional theory of DiMaggio and Powell [38] is used to explain the differences in the choice of development types of audits in each SAI [5]. However, factors such as public governance reform under the NPM model [43] and greater expectations of transparency and accountability of stakeholders-such as the relationship between parliament and government, congressional requirements for SAIs, and drivers such as the media-determine the importance of PA. Therefore, agency theory, audit society, and NPM theory are more suitable for explaining the evolution of PA than institutional theory.…”

“…Definitions and practices of PA change over time, depending on social and political factors [7]. PA is then implemented to provide information contributing to political accountability, such as through advice to parliamentarians [12,43].…”

Can Lamb And Lion Tango? Investigating Nigeria’s Practice of Public Administration and Peculiar Challenges from Structural Functional Theory

“…Accordingly, "the duties and functions of the administrative pillars (bureaucrats) vary greatly from one establishment (public sector) to another due to the onerous task given to those public sectors by the constitution (Chioke, 2012, p.19)." Traditionally, the duty of the public sector is to enhance/improve citizens' welfare through goods and service delivery like education cum health (Ramadhani & Vain, 2022), which are non-excludable and non-rival (Malkin & Wildavsky, 2016). Non-excludable suggests that no beneficiary can be excluded from accessing those goods, and by non-rival, it means that the production costs of those goods do not increase with consumption (Ramadhani & Vain, 2022).…”

“…Traditionally, the duty of the public sector is to enhance/improve citizens' welfare through goods and service delivery like education cum health (Ramadhani & Vain, 2022), which are non-excludable and non-rival (Malkin & Wildavsky, 2016). Non-excludable suggests that no beneficiary can be excluded from accessing those goods, and by non-rival, it means that the production costs of those goods do not increase with consumption (Ramadhani & Vain, 2022). Regarding this, "the public interacts with public administration in several roles as client, customers, contractor, regulate, participant, and litigant as well as in street-level encounters (Rosenbloom Kravchuk, 2002, p.473)."…”

The Impact of Field-Based Practical Training on Job Performance in Tanzania: Perspectives From Students and Work Supervisors

“…Normative isomorphism operates through professions or professional associations that scholars view as critical to understanding organizational behavior (Abbott, 1998;Meyer et al, 1999). Imitation isomorphism focuses on the act of identifying with peers (Marijani & Vain, 2020). Unlike the preceding theories, neo-institutionalism focuses on institutional behavior, not on outcomes for individuals.…”