The Influence of Financial Reporting Quality and Efficiency in Resources Utilization on Public Sector Financial Performance: Evidence from Tanzania
Mwanjaa Said Lyezia,
Asha Katamba
Abstract:This study intended to examine the influence of financial reporting quality and efficiency in resource utilization on public sector financial performance as the results of adoption of accrual based IPSAS in Tanzania. Guided with Stakeholders Theory, a cross sectional-survey design was applied in collecting data from 178 public sector entities by applying a drop and pick method. PLS-SEM was employed in determining the relationship between financial reporting quality, efficiency in resource utilization and publi… Show more
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