Accounting, accountability and governance in local governments in Tanzania : a grounded theory

Abstract

This thesis explores the role of accounting in accountability and governance in local governments in Tanzania. The purpose is to develop a theory from data related to the phenomena. Prior research has suggested that accountability and governance are subject to different meanings (Sinclair, 1995; Edwards, 2002). Hence an interpretive methodology was adopted and grounded theory procedures (Strauss and Corbin, 1990, 1998) were employed in gathering and analyzing data. The construction of theory concerning the phenomena was driven by data rather than a priori theory.

The emergent substantive grounded theory proposes that the phenomena involve interplay between accounting and the participants’ perceptions of roles in accountability and governance interactions. Also of importance were perceptions of utawala and uwajibikaji held by the participants and the nature of the relationships between these groups.

The research involved two local governments in Tanzania and five groups of local government stakeholders: councillors, local and central government executives, external auditors, and members of a parliamentary committee. Data was gathered through interviews, document review and passive participant observation over a period of seven months in two different phases. The initial field study was conducted from August to December 2003 and the final one from January to February 2005.

The key contributions of this thesis are firstly, an extension of grounded theory accounting research on accountability and governance in an unexplored social setting. Secondly, it proposes that the phenomena of accounting, accountability and governance involve interplay between accounting and the institutionalization of accountability and governance. The thesis identifies factors and social processes influencing such institutionalisation processes. Thus it contributes to the emerging literature on accounting and institutionalisation processes (Dillard et al., 2004). Finally, the research proposes that governance structures create dynamic and complex roles and relationships between different stakeholders and that the real roles played by different stakeholder groups constitute the essence of governance.

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