Factors Affecting Accountability and its Impact on Financial Management in Local Government Authorities: A Case Study of Chamwino District Council in Dodoma Region.

Mwakalinga, Hilda Richard (2023) Factors Affecting Accountability and its Impact on Financial Management in Local Government Authorities: A Case Study of Chamwino District Council in Dodoma Region. Masters thesis, The Open University of Tanzania.

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Abstract

The general purpose of this study was to determine the assessment of the factors affecting accountability and its impact on financial management in local government authorities in Tanzania a case study of Chamwino District Council in Dodoma Region. The study was based on four specific research objectives: To examine the effect of the leadership system on financial management, to examine the effect of technological infrastructure on financial management, to examine the effect of cash management on financial management and to examine the effect of budgetary control on financial management in local government authorities. The study relied on rigorous review of various documents, including various financial statements, reports, policies, and various laws and regulations governing in the country. Additionally, the study used a sample size of 155 that include Director, heads of departments and units, principles officers, senior officers and junior officers. Selected based on operating nationally and are currently actively operational. This study was conducted using purposive sampling through descriptive survey research design. The study found that Leadership system has a strong correlation with financial management and accountability but is not statistically significant; technological Infrastructure, cash management practices, and budgetary control all had near perfect positive correlation with financial Management and accountability. It is therefore concluded that, for LGA to be financially sustainable they need to have good financial management, diversify their income and have a capable management. The study recommends training of their staff on communication skills so as to ably communicate with donors, income diversification streams, financial management and qualified management members among other skills needed for effectively running an LGA in this highly competitive environment. Keywords: Accountability, Local government Authorities, financial Management

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