ABSTRACT Risk based internal auditing being a methodology that links internal auditing to an organization’s overall risk management framework, provides risk management process, annual audit planning, internal audit capacity and internal auditing standards which improves the efficiency of the internal control system of an organization thereby improving the overall financial performance. Existing literature demonstrate that RBA has capacity of risk identification and reduction i.e. its adopti...
ABSTRACT Since independence in 1961, the government of Tanzania invested heavily in manufacturing sector allowing it to grow smoothly. Despite improvement in macroeconomic stability in the 2000s, the performance of Tanzania‟s manufacturing sector remains unimpressive. It is believed that a good composition of board structure is necessary to ensure sound financial performance of manufacturing firms. Therefore, this study examines the effects of board structure to the financial performance o...
ABSTRACT The role of consulting services from the consulting firms like SIDO, Audit and Accounting Firms, and Ministry of Industry and commerce for small and medium enterprises (SMEs) growth and sustainability is poorly known especially their influence in the SMEs performance. The main objective of this study was to examine the role of consulting services in the performance of SMEs, using Dodoma Region as a case study. The study used a cross-sectional design method to collect data from one p...
ABSTRACT The study examines factors affecting revenue collection in Local Government Authorities in Tanzania. Specifically, the study focused on identifying revenue sources in selected six LGAs (Kilolo, Uvinza, Nyang’wale, Rorya, Chemba and Kakonko), to determine the influence of internal control system in revenue collection, organization factors, and individual characteristics of the responsible personnel in revenue collection in selected LGAs. A cross section research design was employed...
Abstract The purpose of this research is to make an exploratory study on the factors effecting repayment of Namibia Students Financial Assistance Fund (NSFAF) loans. The NSFAF has been riddled with challenges and currently owed over N$400 million in student loans. The student beneficiaries have argued that they will not pay their loans back because the loans should be turned into grants. The beneficiaries’ argument was that they are already burdened with rentals, transport, food and increa...
ABSTRACT The micro-business sector in Namibia plays a major role towards job creation. Micro-businesses in Namibia contribute about 14% to the Gross Domestic Product (GDP) and also employ a significant number of youth. Though small in size, they impact the social lives of citizens and enhance national development. The study focused on comparing and analysing the bookkeeping and accounting practices inside and outside the Bokamoso Incubation Centre in Windhoek. The data collection instruments ...
Abstract This study evaluated audit committees in the government ministries in Namibia by assessing their composition, function and regulations governing them. The study used the qualitative method. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. The researcher used primary and secondary data. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data were...
ABSTRACT Studies on the effect of exchange rate risk on stock market returns have received prominent attention in literature. This is due to the important role that stock markets play in the mobilization of capital that has the potential to create economic and social development. The researcher used an experimental research design to evaluate the magnitude and statistical significance of the effects of exchange rate risk on stock market returns on the Namibian Stock Exchange (NSX). Secondary ...
ABSTRACT For more than a decade, human resource, organizational and institutional developments have become indispensable dimensions of Namibia’s socio economic development agenda, particularly of her system-wide financial performance. This study was set out to explore and establish the human resource, organizational and institutional development challenges facing the Municipality of Karibib within the context of financial performance. The central argument of the study is that human resource...
BSTRACT This thesis aimed at investigating the financing and affordability of higher education in Namibia. It will specifically look at how education is financed in Namibia and whether its affordability to those that provides students with funds to pay for all costs of studying. The study is guided by research objectives and used secondary data to compare similar works that were carried out by other researchers on financing and affordability of higher education. A quantitative approach was us...
Abstract A quantitative case study investigated the challenges encountered by low income earners in Otjomuise in raising finance for acquiring a dwelling. The simple random stratified sampling technique was used to sample the households, housing finance schemes and the commercial banks approached for the study. Using a questionnaire, the study investigated, firstly, the challenges encountered by low income earners in Otjomuise in raising finance for a dwelling through a housing finance scheme...
ABSTRACT This study aimed at examining factors influencing management of donor-funded water projects in Dar es Salaam region. Specifically, the study focused on determining the influence of project monitoring and evaluation capacity of contractors and political influence on management of donor-funded water projects in Dare es Salaam region respectively. The study used a cross sectional research design and a sample of 49 respondents was involved. Data collection methods included interview, que...
ABSTRACT Despite the good development and vital role played by SMEs in Tanzania the corporate governance of SMEs and its effects on capital structure has been a puzzle. Therefore, this study assesses the impact of corporate governance on capital structure of SMEs in Tanzania. The study examined board compositions, board size, number of non-executive directors and CEO duality on capital structure. The study adopted causal research design where simple random sampling was used to select 400 SMEs...
ABSTRACT Appropriate measurement, data and information are crucial pillars in facilitating the design of financial inclusion policies and interventions. The lack of reliable data is a barrier to financial inclusion and related evidence based policy making in developing nations. Whereas substantial work has been done on the gathering of demand-side financial inclusion information in Namibia through the FinScope consumer surveys of 2007 and 2011, comparatively less has been done on compiling th...
ABSTRACT Water is essential for the existence, development and preservation of all human life, making it an essential commodity in the world. Hence, this thesis aimed at analysing the pricing mechanism of water in Namibia, using a case study of NamWater. The study specifically looked at the water pricing mechanism being used by NamWater as well as the advantages and disadvantages of such a pricing mechanism. This study adopted a qualitative research method approach using a case study as the r...