African Journal of Accounting and Social Sciences
http://102.223.11.229/index.php/ajasss
<p>African Journal of Accounting and social science (AJASSS), is the Journal managed and produced at the Tanzania Institute of Accountancy Dar es Salaam. The journal is published twice a Year and coverse different subjects such as Accounting, Fintech and Social Sciences.</p>Tanzania Institute of Accountancyen-USAfrican Journal of Accounting and Social Sciences2591-6815Market Availability and Food Security in Rungwe District
http://102.223.11.229/index.php/ajasss/article/view/83
<p>This paper assessed market availability as one of the key factors for improving <br>food security in Rungwe District. Specifically, the study assessed the role of market <br>availability on food security and investigated constraints facing households in the <br>utilisation of market opportunities in the study area. The study was carried out in <br>Mpandapanda and Kikota villages of Rungwe District and about 150 respondents <br>were interviewed for the study. Data were collected through documentary review, <br>household interviews, focus group discussions, key informant interviews, ranking <br>and field observation. While qualitative data were analysed using content analysis. <br>Quantitative data were analysed using SPSS and Excel spreadsheet. The study <br>results show that Kiwira market was important for improving both food security <br>and household income. About 87.3per cent of the respondents indicated that <br>Kiwira market encouraged households to produce food crops for both sale and <br>consumption which improves food security among households. About74 per cent <br>of the respondents showed that they have consumed three meals per day, which <br>was contributed by crop diversification in the area. Market availability promoted <br>food security through encouraging food crop production and facilitating income <br>source for food purchases in the study area. About 94 per cent of the respondents <br>indicated that financial problem was one of the major constraints facing farmers in the area. The study recommends that the government and private sectors <br>should provide financial support to rural farmers to enhance efficient utilisation of <br>marketing opportunities in the area.</p>Atupakisye Kalinga
Copyright (c) 2024 African Journal of Accounting and Social Science Studies (AJASSS)
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2024-11-032024-11-0332The Role of Mobile Phone in Enhancing Marketing Performance of Women - Owned Micro and Small Enterprise in Mbeya Region
http://102.223.11.229/index.php/ajasss/article/view/85
<p>Mobile phone is considered as an economic tool that can liberate women <br>entrepreneurs from poverty and empowers them with marketing knowledge. <br>Although mobile phone can accredit women-owned enterprises with business<br>enhancing information, services and market opportunities to become efficient, <br>innovative and competitive, the gains from mobile phones usage rests on the <br>specific purposes for which business enterprises intend to support, the level of <br>usage and technological advancement of the country. Moreover, the contribution <br>of mobile usage in enterprise marketing performance is yet to be harnessed and <br>little is known on women-owned micro and small enterprises in Mbeya city. As <br>such, the present study was conducted to assess female owned micro and small <br>enterprises performance using mobile phone, and to establish the individual effect <br>of each of the five identified dimensions of mobile phone usage on marketing <br>performance. Data were collected from 90 enterprises using interview schedule in which cross-sectional survey and stratified random sampling techniques were <br>employed. Ordinal logistic regression analysis at 95 per cent confidence level was <br>employed to assess the effect of mobile phone usage on marketing performance. <br>The findings indicate that using mobile phone for promotional purposes (p = <br>0.027), transactional use (p = 0.028), marketing intelligence (p = 0.003), and <br>relationship building (p = 0.045) positively predict marketing performance of an <br>enterprise. This implies that as enterprises embarks more on using mobile phone <br>for promoting their products, transacting with their customers, collecting market <br>intelligence information and building relationship with customers, the more <br>they gain in their marketing performance. The study also found that, the use of <br>mobile phone for operational purposes is statistically insignificant (p = 0.601) in <br>predicting the marketing performance of female micro and small enterprises. <br>As such, there is no relationship between operational use of mobile phone and <br>marketing performance of the women owned enterprises. The study concludes <br>that for mobile phone usage to enhance marketing performance, it depends on <br>the purpose for which it is put. The study therefore, recommends that women <br>owned micro and small enterprises should put more emphasis on mobile phone <br>usage in building promotional capabilities, transactional capabilities, marketing <br>intelligence capabilities and relational building capabilities as these are likely to <br>result in enhanced marketing performance. </p> Kasena BandomaHamisi Zahoro
Copyright (c) 2024 African Journal of Accounting and Social Science Studies (AJASSS)
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2024-11-032024-11-0332Profit maximization in Vegetable Production in Western Usambara mountains in Tanzania: Application of Game Theory
http://102.223.11.229/index.php/ajasss/article/view/86
<p>Vegetable production is a risky enterprise because of its susceptibility to a number of risks and uncertainties. Such risks and uncertainties include bad climatic conditions, price fluctuations, pests and diseases, land fragmentation, variability of production costs per unit of land and lack of high quality agro-chemicals. The risks and uncertainties make it difficult for farmers to make decisions on the types of vegetables to grow so as to maximize profit. The paper draws on game theory, and has two objectives: to identify categories of farmers on the basis of their risk perceptions, and to find out the types of vegetables each category of farmers grows to maximize profit. Socio-economic surveys were done to collect information on vegetable production where both input and output data were gathered together with average profits. A random sample of 103 farmers who grow vegetables was <br>selected in three villages in Lushoto District, Tanga region-Tazania. The maximax, regret and Laplace criteria showed that the most profitable vegetable was tomato, from which a farmer earned Tsh 871,000/=, -30,000/= and 785,000/= per 0.5 acre, respectively. The results relating to the maximin criterion showed that carrot was the most preferred crop, where a farmer earned an average of Tsh 600,000/= per 0.5 acre. The study concludes that the decisions on what type of vegetable to produce is influenced by a farmer’s characteristics and the perception of risks and uncertainties. Pessimistic farmers grow carrots and optimistic ones grow tomatoes. It is thus recommended that policy makers need to understand vegetable growers’ behaviour and perception, and uncertainties when planning to assist them so that they maximize profit.</p>Luzabeth Kitali
Copyright (c) 2024 African Journal of Accounting and Social Science Studies (AJASSS)
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2024-11-032024-11-0332Elected and Appointed Officials’ Attitudes and the Interaction in Construction of Health and Education Infrastructures in Morogoro District Council
http://102.223.11.229/index.php/ajasss/article/view/88
<p>This study assessed interaction between the elected and the appointed officials <br>and their attitude toward each other in the construction of health and education <br>infrastructure in Morogoro District Council. The study was carried out in four wards <br>in Morogoro District Council. The data were collected from the selected as sample <br>size of 64 elected and appointed officials. The study adopted a case study research <br>design and qualitative approach. The data were collected using a questionnaire, <br>a FGD guide and a key informant interview (KII) guide. The findings indicate that <br>the level of political-administrative interaction between elected and appointed <br>officials in the project was moderate. The moderate level of interaction is likely to <br>be the cause of low transparency and accountability of the elected and appointed <br>officials. The findings indicate further that both elected and appointed officials <br>had negative attitude towards each other in the implementation of the projects. <br>The study concludes that there is negligence in monitoring the relationships <br>between elected and appointed officials in the implementation of development projects which results to moderate interaction. Based on the conclusions, it is <br>recommended that, in increasing interaction between elected and appointed <br>officials and creating conducive environment for positive interactions, Morogoro <br>District should facilitate regular training and awareness campaigns on the <br>importance of their relations and positive attitudes towards each other. The study <br>recommends further that the appointed officials should practice the principle of <br>neutrality in their implementation of development projects. Political neutrality will <br>minimize politicization of public services and reduce conflicts between the two <br>parties.</p>Kelvin Njunwa
Copyright (c) 2024 African Journal of Accounting and Social Science Studies (AJASSS)
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2024-11-032024-11-0332Access and Use of Mobile Money by Microentrepreneurs in Moshi District, Tanzania
http://102.223.11.229/index.php/ajasss/article/view/89
<p>This study assessed the accessibility and usage of mobile money services by <br>micro-entrepreneurs in Moshi District, Tanzania. A multistage sampling technique <br>with a combination of random and purposive sampling was adopted to obtain a <br>total of 120 shop retailers for questionnaire survey and six key informants for in <br>depth interviews. Data were collected through questionnaire and checklist guide <br>and analysed using Statistical Package for Social Sciences (SPSS) and content <br>analysis. The findings show that most (70%) of the respondents owned one mobile <br>handset. Almost (95%) respondents were using mobile money services for their <br>businesses, and M-Pesa from Vodacom had the highest number of subscribers. <br>Nearly, two thirds (65%) of the respondents had one Subscriber Identity Module <br>(SIM) card. The majority of the respondents frequently (often or very often) used <br>mobile money services for paying bills (91.7%), sending or withdrawing cash <br>(91.6%), making purchases and commodity dealing (90.8%), making money <br>transfer (87.5%), recharging airtime (84.1%) and storing money (72.7%). It is <br>concluded that mobile money has been adopted by microentrepreneurs’ even in <br>rural areas. Furthermore, micro entrepreneurs were easily accessing the mobile <br>money services mainly through Vodacom, Tigo and Airtel telecommunication companies. The study recommends that the user should adopt the services so <br>to benefit from their business. Furthermore, these mobile telecommunication <br>companies should offer affordable services especially on the marginalized rural <br>areas.</p>Stephen AkyooBarakael Pallangyo
Copyright (c) 2024 African Journal of Accounting and Social Science Studies (AJASSS)
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2024-11-032024-11-0332