Purpose: This paper explores budgetary practices in a Tanzanian university after decentralization. Methodology: Data were collected through interviews, document analysis, and observation. Moreover, Bourdieu's theory was used in open and axial coding procedures for data analysis. Findings: The...

Purpose: The purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian parliament and how this changed parliamentarians’ (MPs) budgetary oversight roles....

Purpose: The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC). Design/methodology/approach: The paper uses Burchellet al.’s (1980) accounting...

Purpose – The purpose of this paper is to investigate performance measurement practices in the Tanzanian Local Government Authorities (LGAs). It seeks to understand the performance measurement practices in the context of new public management (NPM) (Hood, 1991, 1995). Specifically, the paper...

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)....