Influence of Transparency and Accountability on Public Sector Financial Performance: Evidence from Tanzania
Mwanjaa Said Lyezia, Saganga M. Kapaya
Journal of Economics, Management and Trade · pp. 41–53 · Published 3 Aug 2024
10.9734/jemt/2024/v30i81233Abstract
The current study intended to examine the direct influence of accountability and transparency on public sector financial performance, as the result of the adoption of accrual-based International Public Sector Accounting Standards (IPSAS) in Tanzania. Guided by New Public Management Theory (NPMT), a cross-sectional survey design was applied in collecting data from 178 public sector entities in Tanzania. This was achieved by the application of a drop-and-pick approach. Partial Least Squares-Structural Equations Models (PLS-SEM) were employed in determining the relationship between hypothesized constructs. It was found that accountability has a positive and significant influence on financial performance while transparency has an insignificant. Since accountability and transparency affect the livelihood of the Tanzanian communities and others, the findings of the current study create social implications related to accountability and transparency, on the way public officials use public resources in the provision of various social services.
References (19)
- 1 Evaluating Structural Equation Models with Unobservable Variables and Measurement Error [DOI]
- 2 When to use and how to report the results of PLS-SEM [DOI]
- 3 Research Methods for Business Students
- 4 Research Methodology (Methods and Techniques)
- 5 The impact of accountability deficit on agency performance: performance-accountability regime [DOI]
- 6 The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia [DOI]
- 7 The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam [DOI]
- 8 Transparency Reforms in the Public Sector: Beyond the New Economics of Organization [DOI]
- 9 Accountability and performance management: citizens’ willingness to monitor public officials [DOI]
- 10 Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania [DOI]
- 11 Implementation of accrual accounting in Thailand’s central government [DOI]
- 12 A performance management framework for the public sector: The balanced stakeholder model [DOI]
- 13 Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries [DOI]
- 14 Effect of International Public Sector Accounting Standards (IPSASs) on Information Delivery and Quality in Nigeria
- 15 The implementation of international public sector accounting standards in Liberia: analysis of the benefits and challenges
- 16 Financial accountability: organizational performance improvement through culture control and contractibility [DOI]
- 17 The Effect of Adopting International Public Sector Accounting Standards (Ipsas) on Financial Performance in the Jordanian Public Sector
- 18 The Influence of Financial Reporting Quality and Efficiency in Resources Utilization on Public Sector Financial Performance: Evidence from Tanzania [DOI]
- 19 Small Business Owners' Attitudes Toward GST Compliance: A Preliminary Study [DOI]
Cited by 2
Viacheslav Blikhar, Valerii Sereda, Марія Володимирівна Вінічук · Financial and credit activity problems of theory and practice · 2026
Showing 1 of 2 known citations — external sources report more than can currently be individually listed.
Related research
- Exploration of Policy and Regulatory Frameworks for Dual Clinical Practice toward Universal Health Coverage: Evidence from South Sudan — shares topic coverage
- The Agency Theory: The Main Foundational Base to Explain the Auditing in Portuguese Investor-Oriented Firms — shares topic coverage
- Budget Evaluation and Government Performance: A Case of the Nigerian Economy — shares topic coverage
- Leadership Integrity: A Strategic Pillar for Ethical Decision Making and Organizational Excellence — shares topic coverage
- Ethics of Artificial Intelligence: Balancing Innovation with Privacy, Fairness, and Accountability — shares topic coverage
Article metrics
Real usage data collected on this platform.
11
Page views
0
PDF downloads
0
Outbound clicks
2
Citations
Views over time
Views by country
Approximate, from request IP at view time — not citizenship or institution. Countries with fewer than 5 views are grouped as "Other".
Traffic sources
Referring site, by host.
Views and downloads exclude known bots/crawlers. Citations combines this platform's own DOI-resolved index with each external source's own reported total — see Cited by above for individually listed citing works. Last refreshed 0 seconds ago.