A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Mtandi, Erick
- An Investigation of the Dynamics of Unethical Accounting Practices in the Government Organizations in Tanzania
Authors
1 Open University of Tanzania, TZ
2 Nelson Mandela African Institution of Science and Technology, TZ
3 University of Iringa, TZ
Source
ANVESHAK-International Journal of Management, Vol 5, No 1 (2016), Pagination: 61-70Abstract
Tanzania has been experiencing difficulties in managing public financial resources from both internal and donor sources. Repeatedly, auditing reports have indicated the existence of a wide prevalence of unethical practices in the government organizations. The major objective of this study was to investigate the dynamics of the unethical accounting practices in the government organizations in Tanzania. Specifically, the study examined the influence of the perception of the accountants towards their required role to the public on ethical practices, the influence of the perception of accountants towards their professional code of conduct on ethical practices, the influence of political pressure on accountants' ethical practices and the influence of accountants' ethical orientation on accountants' ethical practices.
Methodologically, the study was quantitatively influenced and data were collected using self-administered questionnaires. The study involved a sample of 151 accountants from 19 government ministries in Tanzania. The data were analyzed quantitatively using SPSS as a tool. The internal reliability of the study showed an acceptable Cronbach's alpha (α) of >0.7.
Empirical findings indicate that the awareness of the accountants towards their role to the public (p.0.923) and perception towards their professional code of conduct (p.0.392) did not have any significant effect towards the way they behave and practice. However, pressure from politicians (p.0.004) and ethical orientation of individual accountants (p.0.020) influenced the accountant's ethical practices.
The study recommended the creation of the environment in the government offices that minimizes the political pressure from the politicians who are are decision makers in the government entities, in most cases.
References
- Barometer, Afro (2006), Combating Corruption in Tanzania: Perspective & Experience, Dar es Salaam, Tanzania.
- Babeiya, E. (2011), “Electoral Corruption and the Politics of Elections Financing in Tanzania”, Journal of Politics and Law, Vol. 4, No. 2, September, 2011.
- Burns, D. and Burns, N. (2008), Reliability in Research, Oxford Press, Oxford.
- CAG, (2009), Annual Audit Report, Government Printer, Dar es Salam, Tanzania.
- CAG, (2010), Annual Audit Report, Government Printer, Dar es Salam, Tanzania.
- CAG, (2011), Annual Audit Report, Government Printer, Dar es Salam, Tanzania.
- Chanyika, Y.M. (2011), “False or Altered Disbursement Documents”, TAA Professional Accountant Journal, Vol. 23, No. 1, January–June, 2011.
- CTS (2011), Corruption in Tanzania, Retrieved from the World Wide Web at [http://www.corruptiontracker.or.tz/tcts/] on 28th June, 2013
- Einhorn, W.M. (2003), “Ethical Accounting Practices and the Pressures on CPAs”, the CPA Journal, March.
- Ernst and Young (1999), Probe Investigation Report on Mismanagement of Norwegian Funds for Reforestation, Dar es Salaam, Tanzania.
- Emerson, T.L.N., Conroy, S. and Stanley, C. (2007), “Ethical Attitudes of Accountants: Recent Evidence From a Practitioners' Survey”, Journal of Business Ethics, Vol. 71, Vol. 73–87.
- Gilman, S. (2005), Ethics Codes and Codes of Conduct as Tools for Promoting an Ethical and Professional Public Service, Worshington DC, USA, World Bank.
- Jones, J.D., Massey, W. and Thorne, L. (2003), “Auditors Ethical Reasoning: Insights from Past Research and Implications for the Future”, J. Account. Lit., Vol. 22, pp. 45–103. Retrieved from the World Wide Web: [http://www.academicjournals.org/ajbm/pdf/pdf2011/7Oct/Uyar and Oz er.pdf] on 30th July, 2013
- Kaidonis, M. (2008), “Accounting Profession: Serving the Public Interest or Capital Interest”, The Australasian Accounting Business & Finance Journal, Vol. 2, No. 4.
- Kashonda, M.A. (2011), “Effects of Unethical Recording of Financial Transactions”, TAA Professional Accountant Journal, Vol. 23, No. 1, January–June, 2011.
- Lynchs, F. (2005), Advanced Corporate Reporting (International Stream), The Financial Training Company Ltd (FTC). William Clowes Ltd, Beccles, Suffolk, Great Britain.
- NBAA (1999), Professional Code of Conduct and Ethics, By-laws, NBAA, Dar es salaam, Tanzania
- Ngumbulu, P. (1996), Mismanagement of Public Funds: Report by the Minister for Finance, Dar es salaam, Tanzania. Retrieved from the World Wide Web at [http://aei.pitt.edu/39187/1/Courier.142.pdf] on 19th August, 2009
- Policy Forum (2012), General Budget Support: Are Donors Abandoning Tanzania? Retrieved from the World Wide Web at [http://www.policyforumtz.org/sites/default/files/DonorMoneyinthebudget.pdf] on 23rd July, 2014
- Saunders, M., Lewis, P. and Thornhill, A. (2007), Research Methods for Business Students, 4th edition, London: Financial Times Prentice Hall.
- Saunders, M., Lewis, P. and Thornhill, A. (2009), Research Methods for Business Students, (5th edn.), Pearson Education Limited, Harlow, England.
- URT, (1977), Constitution of the United Republic of Tanzania, Government printer, Dar es salaam, Tanzania
- URT, (1995), The Public Leadership Code of Ethics 1995, Government printer, Dar es salaam, Tanzania
- URT, (2001), The Public Finance Act 2001, Government printer, Dar es salaam, Tanzania
- URT, (2002), The Company Act 2002, Government printer, Dar es salaam, Tanzania
- URT, (2004), The Public Procurement Act 2004, Government printer, Dar es salaam, Tanzania
- URT, (2007), The Prevention and Combating Corruption Bureax Act 2007, Government printer, Dar es salaam, Tanzania
- Uyar, M. and Ozer, G. (2011), “The Ethical Orientation and Professional Commitment: An Empirical Examination on Turkish Accountants”, African Journal of Business Management, Vol. 5, No. 23.
- World Bank, (1998), Support to the Government of Tanzanian’s Anti-corruption Program, Poverty Reduction and Social Development Unit, Africa Region.