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Journal of Finance and Accounting. 2014, 2(3), 51-63
DOI: 10.12691/jfa-2-3-2
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The Use of Performance Information by Local Government Stakeholders in Tanzania

Abeid Francis Gaspar1 and Tausi Ally Mkasiwa1,

1Department of Accounting and Finance, Institute of Finance Management (IFM), Dar es Salaam, Tanzania

Pub. Date: June 24, 2014

Cite this paper:
Abeid Francis Gaspar and Tausi Ally Mkasiwa. The Use of Performance Information by Local Government Stakeholders in Tanzania. Journal of Finance and Accounting. 2014; 2(3):51-63. doi: 10.12691/jfa-2-3-2


Purpose: This paper investigates the use of performance information by local government stakeholders in Tanzania. The use of performance information has been explored at various levels, such as Citizens/communities, Local government managers/officials, Councillors, Legislators, and other decision makers. Methodology: The use of performance information was explored by using interviews, document analysis and observation in four Tanzanian Local Government Authorities (LGAs). Findings: The principal research findings reveal that some of the performance information may not be collected at all as advocated in the rules and regulations issued by oversight bodies; some may be collected for their intrinsic value, and some may be collected and used for legitimacy and efficiency purposes. It is also revealed that stakeholders’ power and interest influence the collection and/or use of performance information for either efficiency and/or legitimacy purposes. Originality/value: Unlike other previous studies, this paper explores the use of performance information by local government stakeholders by integrating a number of stakeholders, such as Councilors, local government officials, central government, and Parliament. From a policy perspective, the findings of this study can provide additional insights to reformers and governments in their quest for NPM reforms and their implications for efficiency and legitimacy.

local government authorities performance measurement institutional theory

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