Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

Purpose The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect the new public management (NPM)....

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

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...