Purpose The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania. Methodology/approach The paper used a grounded theory method informed by a critical approach. It used data from multiple sources...

Purpose This paper examines accounting practices and legitimacy in Tanzanian Local Government Authorities (LGAs). Methodology/approach It uses data from multiple sources, including interviews, observations and documents, to provide theoretical and practical understanding on how accounting has...