The Impact of Financial Accountability and Procurement Practices on Budget Performance in Public Sector of Tanzania
DOI:
https://doi.org/10.51137/wrp.ijarbm.436Keywords:
Contract Management, Accountability, Stakeholder Engagement, TransparencyAbstract
Globally, in public sector organisations, budget performance is acting as the centre of the government’s ability to put forward more efficiency and effectiveness in the production of goods and services provision to all citizens. The study analysed the impact of, stakeholder engagement, feedback mechanisms, internal control and transparency on budget performance, which was measured by budget variance analysis (BVA). Also, the study determined the impact of procurement planning, supplier selection process, procurement contract management and tendering process on budget performance. The explanatory research design was applied to select a sample of 270 respondents from 30 government institutions. Self-administered questionnaire was used to collect data. Descriptive and inferential statistics particularly regression model were used for data analysis. The findings of descriptive statistics demonstrate that, to a greater degree there is financial accountability in public sector institutions, whereby transparency contributed more followed by internal control, feedback mechanism and stakeholder engagement. Similarly, the study found that best procurement practices were implemented whereby tendering process is highly adhered followed by contract management, procurement planning and supplier selection process. Furthermore, regression model indicate that transparency, internal control and stakeholder engagement positively impact budget performance in public sector. Also, tendering process and procurement planning were found to have positive and highly significant impact on budget performance. On the contrary, feedback mechanism, procurement contract management and supplier selection process were found to have non-significant impact on budget performance. Based on the findings, it implies that financial accountability and procurement practices are great contributors of budget performance.
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Copyright (c) 2025 Getrude John Danieli, Allen E. Mrindoko (Author)
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