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ANTECEDENTSOF PERCEIVED AUDITORS’ VIS-À-VIS PRESSURE GROUPS’ POWER IN PUBLIC SECTOR: A CASE STUDYOF DAR ES SALAAM

Business Management Review

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Title ANTECEDENTSOF PERCEIVED AUDITORS’ VIS-À-VIS PRESSURE GROUPS’ POWER IN PUBLIC SECTOR: A CASE STUDYOF DAR ES SALAAM
 
Creator Bahati, Victor; UDBS
 
Description This paper examines the usefulness of auditors-versus-pressure groups’ power in enforcing accountability inthe public sector. The paper demonstrates mobilisation and lobbying model and uses data, collected fromDar es Salaam, Tanzania, to test the significance of difference in the perception of accountants and nonaccountants of the pressure groups. Many-Whitney U-test was used to determine the similarity between the two groups, with the factor analysis being deployed to establish the underlying factors for pressure groups’ popularity over auditors. The study found three reasons that make pressure groups more popular in the eyes of the people. The first reason is the kind of evidence that auditors seek; the second is the execution outcome and types of actors involved; and third is the exposure of reports and ethical issues. The paper is based on the findings of a study that focused on a single case and, therefore, it may not be appropriate to generalize findings in different political and cultural settings without qualification.
 
Publisher University of Dar es Salaam
 
Contributor —
 
Date 2019-06-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journals.udsm.ac.tz/index.php/bmr/article/view/2862
 
Source Business Management Review; Vol 20, No 1 (2017): Business Management Review; 100-112
2546-213X
0856-2253
 
Language eng
 
Relation https://journals.udsm.ac.tz/index.php/bmr/article/view/2862/2875
 
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