Influence of Transparency and Accountability on Public Sector Financial Performance: Evidence  from Tanzania

Mwanjaa Said Lyezia; Saganga M. Kapaya

doi:10.9734/jemt/2024/v30i81233

Research Article Open access CC BY 4.0

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/v30i81233

Abstract

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.

Accountability transparency accrual-based IPSAS new public management theory public sector financial performance Tanzania

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Mwanjaa Said Lyezia, Saganga M. Kapaya (2024). Influence of Transparency and Accountability on Public Sector Financial Performance: Evidence from Tanzania. Journal of Economics, Management and Trade , 41–53. https://doi.org/10.9734/jemt/2024/v30i81233

Affiliations

Mwanjaa Said Lyezia — Department of Accounting and Finance, The Open University of Tanzania (OUT), Dar es Salaam, United Republic of Tanzania (URT).
Saganga M. Kapaya — Department of Accounting and Finance, The Open University of Tanzania (OUT), Dar es Salaam, United Republic of Tanzania (URT).

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