Effect of Management Control Systems on Local Government Authorities Employee Performance Case Study of Mkinga District Council.

Mganga, Amiri (2023) Effect of Management Control Systems on Local Government Authorities Employee Performance Case Study of Mkinga District Council. Masters thesis, The Open University of Tanzania.

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Abstract

The study sought to examine the effects of management control systems on employee performance in Mkinga District Council. This study was guided by three of objectives; to examine the effect of budgeting system on employee performance, to examine the effect of information system on employee performance and to determine the effect of training and development system on employee performance. This study used a positivist research paradigm with quantitative research approach and adopted an explanatory research design together with non-proportional stratified simple random sampling technique to obtain 93 respondents from 1330 employees and the data were collected using questionnaire method. The collected data were analysed using descriptive statistics and multiple regression analyse the effect of independent variables to dependent variable. The findings indicate that there is positive and significant relationship between budgeting system, training and development control system on employee performance. The findings also indicate that there is positive relationship between information management system and employee performance. Based on the findings the study recommends that organization should establish comprehensive training and development programs that provide employees with opportunities to acquire new skills, knowledge, and competencies. The study recommends that organization should implement efficient information control systems that facilitate access to accurate and timely information. Moreover, the study also recommends that organizations should ensure that employees have a clear understanding of budgetary goals and targets. Key words: Management Control Systems, Local Government Authorities and Employee Performance.

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