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Theobald Kipilimba

Publications (5)

Financial Knowledge and Investment Decision-making among Small and Medium Enterprises in Rombo District, Tanzania

Proverius Prosper, Theobald Kipilimba & Lechion Kimilike · Asian Journal of Economics, Business and Accounting · 2026

Background: Small and medium enterprises (SMEs) play an important role in employment creation, income generation and local economic development in Tanzania. Despite growing evidence on financial literacy and SME performance, limited empirical evidence exists on how specific dimen...

Open access Research Article 10.9734/ajeba/2026/v26i102399

Perception on the Effect of Taxes on the Growth of Micro and Small Enterprises in Selected Entities: A Case of Iringa Municipality, Tanzania

Lightness Bernard Mariki, Theobald Kipilimba & Enock Wiketye · Asian Journal of Economics, Business and Accounting · 2025

This study investigates the impact of tax policies on the growth of Micro and Small Enterprises (MSEs) in Iringa Municipality, Tanzania. MSEs are critical for economic development, yet they face significant challenges, particularly regarding taxation. Despite existing literature...

Open access Research Article 10.9734/ajeba/2025/v25i112040

The Effect of Digital Inventory Management Systems on the Performance of Public Institutions in Tanzania: A Case of Medical Stores Department Headquarters

Vitus Fabian, Theobald Kipilimba & Yasinta Kassimba · Asian Research Journal of Arts & Social Sciences · 2025

The increasing complexity of inventory management in public institutions, particularly in healthcare, necessitates the adoption of digital inventory management systems (DIMS) to enhance operational efficiency and accountability. Although previous studies have highlighted the bene...

Open access Research Article 10.9734/arjass/2025/v23i10807

Assessing the Factors Contributing to Police Officers Turnover in Tanzania: Experience from Police Force Iringa Municipality

Luhekelo David Lupondo, Theobald Kipilimba & Haji Ng’elenge · Asian Research Journal of Arts & Social Sciences · 2023

The focus of this study was to assess the factors contributing to police officer turnover in Tanzania, particularly at the Iringa police force. The study's specific objectives were to examine the contribution of monetary incentives, working conditions, and career advancement oppo...

Open access Research Article 10.9734/arjass/2023/v21i3468

Effects of an E-Procurement System on the Performance of Public Procurement in Local Government Authorities in Tanzania: A Case of Mbeya City Council

Ismail Amiri Kangungu, Yasinta Kassimba & Theobald Kipilimba · Asian Journal of Economics, Business and Accounting · 2025

The increasing adoption of e-procurement systems by local governments underscores the need to understand its impact on public procurement performance, particularly in enhancing transparency and accountability. While existing studies highlight the positive effects of e-procurement...

Open access Research Article 10.9734/ajeba/2025/v25i112047