Journal of Policy and Development Studies (JPDS)

Internal Control Systems and the Revenue Collection Performance among Local Government Authorities (LGA) in Tanzania

Dennis Hyera, Daniel Ndyetabula, Michael Kadigi — Mon, 17 Feb 2025 00:00:00 +0000

Local government authorities (LGAs) face significant challenges in revenue collection due to inadequate internal controls, leading to inefficiencies, fraud, and inconsistent reporting. This study investigates the effect of internal control systems on revenue collection performance within selected LGAs in Tanzania, namely Mbeya, Mwanza, and Manyara. Using a cross-sectional survey design, data were collected from 400 respondents across the three councils. Two Stage Least Square regressions were employed with the frequency of external audits as the instrument to control for endogeneity. The findings indicate that while certain internal control measures, such as financial record accuracy and internal audits, positively influence revenue effectiveness and reliability, challenges such as fraud and delayed reporting adversely affect revenue growth and operational efficiency. LGAs should enhance internal audit functions, improve financial record accuracy, strengthen fraud prevention, optimize reporting timelines, and enhance monitoring mechanisms through investment in technology and staff training. Policymakers should develop a standardized framework for internal controls, invest in technology infrastructure, encourage Public-Private Partnerships (PPP), and regularly review policies to ensure effective revenue collection in LGAs.

The Impact of Transformational Leadership on Employee Performance of Public Organisations in Tanzania: The Case of Mvomero District Council

James Nathan Ndossy — Fri, 04 Apr 2025 00:00:00 +0000

The purpose of this study was to examine the relationship between transformational leadership and employee performance in public organisations in Tanzania. Mvomero District Council was used as a case study. Transformational leadership antecedents included idealised influence, inspirational motivation, intellectual stimulation and individual consideration. On the other hand, three dimensions of employee performance were considered: task performance, adaptive performance, and contextual performance. The study utilised a quantitative approach to establish a cause-and-effect relationship through which data was collected using questionnaires from a total of 114 respondents who were sampled using a simple random technique. Questionnaires were used to enable data collection from a relatively large sample size. Descriptive and inferential statistics were employed in data analysis. The study found that all the dimensions of transformational leadership were perceived to be moderately positive. This was also the case with the dimensions of employee performance. Further, the study found that all the dimensions of transformational leadership have a significant positive influence on employee performance, hence making transformational leadership an important determinant of employee performance. This study presents new insights in the Tanzanian context with regard to the relationship between transformational leadership and employee performance hence contributing to the existing body of knowledge significantly. The findings add value not only to scholars but also to practitioners and policymakers who can use the findings to align with their day-to-day practices and policies.

Conserving Wildlife Habitats Beyond Protected Areas: Efficacy of Relevant Regulatory Frameworks in Kenya

Peter Naibei, Stephen Anyango, Jama Mohamud — Fri, 23 May 2025 00:00:00 +0000

Kenya has established five national sanctuaries, 22 terrestrial parks and 28 terrestrial reserves, totalling about 8% of the country's land mass. These protected areas (PAs) are governed by the state through stiff regulation and controls. But this notwithstanding, studies continue pointing to a calamitous decline in wildlife in the country, outside parks, which account for 85 per cent loss. In light of this decline, the study sought to assess Kenya's current regulatory frameworks in conserving wildlife habitats beyond PAs. The research data was collected from a mix of primary and secondary sources. The primary data was mainly acquired through interviews with key informants, while the secondary data was derived from the literature review. The study findings indicated that, even though over 65 per cent of the country's wildlife resides outside PAs, there is a lack of a specific regulatory framework for their conservation. Equally, sectorial policies, especially those concerning land use and natural resource management, sometimes advance positions that undermine wildlife conservation. This has been aggravated by a lack of or inadequate linkages and coordination in the governance of the country's natural resources. The paper, therefore, concludes that merely protecting habitats with strict rules and law enforcement is not enough to conserve biodiversity. The need for Kenya's wildlife law to extend beyond the traditional PAs to encompass private and community lands outside PAs is strongly recommended. In the same vein, all land use activities beyond PAs should be planned and integrated into both national and county spatial planning to avoid the risk of PAs becoming ecological islands.