The Accountancy and Business Review

Impact of Algebra Proficiency on Performance of Business Mathematics Among College Students' in Tanzania; A Case of Institute of Accountancy Arusha (IAA)

Hawa Mofi — 2025-11-17

Students face challenges in applying algebra concepts to business mathematics problems. This study was conducted at IAA, Tanzania, to assess students' algebra proficiency and examine its influence on business mathematics performance. A quantitative approach was adopted using structured questionnaires administered to 333 students selected through simple random sampling, and data were analyzed using descriptive statistics. Findings revealed that 82.5% of students lack confidence in algebra, and perceived it as a barrier to understanding Business Mathematics. Students who demonstrated stronger algebra skills reported better performance and engagement with course content. Hence, 76.9% of students acknowledge that improving algebra skills would enhance overall performance in Business Mathematics. The study concludes that algebra proficiency plays a vital role in academic performance in Business Mathematics. To improve student performance in business mathematics, the study recommends regular assessments and feedback, incorporating remedial algebra support, adopting innovative teaching strategies, and reinforcing algebra skills early within the business mathematics curriculum.

Influence of Mathematical Background on Academic Performance in Mathematics Among Secondary School Students in Arusha City, Tanzania

Hawa Mofi — 2025-11-17

Mathematics is essential in Tanzania’s education system, yet secondary school students continue to perform poorly in national secondary school examinations (CSEE). This study explored the influence of students’ mathematical backgrounds on performance in secondary school mathematics in Arusha City. A qualitative design was employed, using semi-structured interviews with 14 participants (10 teachers and 4 students). Data were analyzed thematically to examine how foundational knowledge affects learning. Results revealed that students with strong primary mathematics backgrounds showed greater confidence, active participation, and improved achievement, while those with weaker foundations struggled with motivation and advanced concepts. Teachers highlighted the sequential nature of mathematics, stressing the need for mastery of primary content for secondary school success. The study concludes that background knowledge strongly shapes mathematics performance. Teachers should focus on strengthening background mathematical skills through diagnostic assessments, remedial programs, and interactive, student-centred methods in primary education to address learning gaps and enhance positive outcomes.

Assessing The Commissioner General’s Power To Determine Objections In Tax Decisions In Tanzania: A Threat To Rule Against Bias

EGIDY MKOLWE — 2025-11-17

In the course of tax administration, the Commissioner General is entitled to make tax decisions. However, the decisions may offend the rights of the taxpayers. As a result, the law allows the aggrieved person to object to tax decisions. This research paper assesses whether the power of the Commissioner General to determine objections against tax decisions made by him threatens natural justice. The paper employed doctrinal legal research to analyse the law empowering the Commissioner General to determine objections to tax decisions to establish whether it violates the rule against bias. The paper reveals that Section 62(1) of the Tax Administration Act violates the rule against bias by empowering the Commissioner General to determine objections against tax decisions made by the Commissioner General as per Section 61(1) of the Tax Administration Act. As a result, such statutory power taints the impartiality and fairness in handling objections to tax decisions. The paper recommends the amendment of Section 62 of the Tax Administration Act to remove the powers of the Commissioner General to determine objections from tax assessment or any tax decision and vest it in the office of the Tax Ombudsman.

Skills Mismatch and Graduates’ Unemployment in Geita Region

Elina Heriel — 2025-11-17

Graduate unemployment is a growing socio-economic challenge in Tanzania, particularly in the Geita region, where many university graduates struggle to find jobs that match their qualifications. This disconnect is largely attributed to a mismatch between the skills provided by higher education institutions and those demanded by employers. The issue has been compounded by outdated curricula, limited practical training, and insufficient soft skills development. This study investigates the impact of skills mismatch on graduate unemployment in Geita. Grounded in Human Capital Theory and Skills Mismatch Theory, the research explores how educational and labour market misalignment affects employability. Adopting a pragmatism philosophy and a mixed-methods approach, the study used a descriptive research design. Quantitative data were collected through structured surveys from 400 graduates selected via stratified random sampling, while qualitative insights were drawn from 100 semi-structured interviews. Descriptive statistics and simple linear regression were used for quantitative analysis, and thematic analysis was applied to qualitative data. Findings reveal a significant mismatch, with 52.3% of the variance in unemployment explained by skills mismatch (R² = .523, p < .001). The study concludes that revising curricula, expanding practical training, and strengthening university-industry collaboration are essential to addressing the skills gap. These findings offer important implications for higher education and labour market policy in Tanzania.

Advancing Relational Pedagogy: Transformative Approaches to Strengthen Teacher-Student Relationships in Secondary Schools in Ubungo Municipality, Tanzania

Elina Heriel — 2025-11-17

This study examined the role of relational pedagogy in shaping teaching and learning in secondary schools within Ubungo Municipality, Tanzania. Guided by Noddings’ Care Theory (1984, further elaborated in 2002 and 2005), the research explored how caring teacher-student relationships influence classroom interactions, discipline, and student engagement. A qualitative research design was employed, using in-depth interviews with teachers and heads of schools, focus group discussions with students, and classroom observations. Data were analyzed thematically to capture recurring patterns and insights. Findings revealed that relational pedagogy contributes to conflict resolution, fosters positive learning environments, reinforces constructive behaviors, and promotes skill acquisition through both classroom practices and extracurricular activities. However, challenges such as punitive disciplinary practices and dismissive responses to student questions hindered effective relational engagement. The study concludes that relational pedagogy enhances student participation, motivation, and confidence when applied effectively, while unsupportive teacher behaviours diminish its impact. It is recommended that schools strengthen professional development for teachers on relational practices, adopt supportive disciplinary approaches, and establish policies that encourage positive teacher-student interactions.

Teachers’ Participation in In-Service Training Programme and Pupils’ Competencies of Literacy and Numeracy among Primary School Pupils in Tunduru District

Sabina Heriel — 2025-12-29

This study examined the influence of in-service teacher training on pupils’ literacy and numeracy competencies in public primary schools. Specifically, the study examined the training that teachers attended, the relationship between the training teachers attended and teachers’ perception of the level of literacy and numeracy skills, and the level of literacy and numeracy skills among primary school pupils. Using a concurrent mixed-methods design, data were collected from 406 respondents, including 380 pupils, 30 teachers, and 16 head teachers across 16 schools. Quantitative data were obtained through standardized literacy and numeracy assessments and questionnaires, while qualitative insights were drawn from semi-structured interviews and classroom observations. Findings indicate that teachers who attended Soma Uelewe and Tusome Pamoja trainings reported improved pedagogical competence, and their pupils demonstrated higher mastery in reading, writing, and arithmetic. Chi-square analyses showed a significant association between training attendance and teachers’ perceived competency and pupils’ skill development, though no significant relationship was observed with overall student performance or training duration sufficiency. Pupils demonstrated notable competencies, with Standard I pupils performing strongly in reading vowels (82.22%) and consonants (71.67%), and 78.33% wrote words correctly, while 68.33% counted numbers and 82.78% solved subtraction tasks accurately. Similarly, Standard II pupils achieved 70% in reading letters, 73.33% in familiar word reading, and 74.44% in subtraction. In conclusion, the study highlights that targeted teacher training positively influences both instructional practice and foundational pupil learning outcomes, yet gaps remain in addressing advanced literacy and numeracy challenges. The study recommends extending training duration, providing adequate teaching and learning resources, and implementing follow-up mentorship and support to ensure sustainable improvements, with a focus on context-specific interventions.

Behavioral Determinants and Mobile Banking Usage Among Graduates in Tanzania: Moderating Influence of Digital Financial Literacy

Ramadhani Mndeme — 2025-12-29

The current study examines the influence of digital financial literacy and key behavioral determinants on mobile banking usage among graduates in Tanzania. A total of 384 respondents were selected using a purposive and simple random sampling technique, each holding at least a diploma-level qualification, and participated in the survey using a structured online questionnaire administered via Google Forms. The Theory of Planned Behavior (TPB) was employed. We used IBM SPSS Statistics version 26 to analyze the data and SmartPLS version 4.1.1 to test our hypotheses with Partial Least Squares Structural Equation Modelling (PLS-SEM). The empirical findings indicate that both subjective norms and perceived behavioral control exert a positive and statistically significant effect on mobile banking usage. Attitude, while positively related, demonstrated only a marginal influence. Digital financial literacy was found to be statistically insignificant in directly explaining usage behavior, as well as in moderating the influence of behavioral determinants on usage, thus diverging from prevailing literature. These findings point out the importance of social influence and users' perceived autonomy in technology adoption within educated populations. The study highlights that financial service providers and policymakers should focus on specific strategies that boost users' confidence and use social influences, as these may work better than regular financial education programs in encouraging graduates to use mobile banking

Economic, Social, and Leadership Empowerment of Women through Unregistered Village Community Banking in Arusha District

JOVIN JOHN — 2025-12-29

Village Community Banking (VICOBA) empowers Tanzanian women economically and socially, yet over 55 percent operate informally without registration, limiting access to training and leadership opportunities. This study employed a qualitative narrative design under the interpretivist philosophy to examine the lived experiences of 30 women involved in unregistered Village Community Banking (VICOBA) groups within Arusha District. It was grounded in the Resource-Based View and Empowerment Theory, which highlight how training, capacity building, and leadership development strengthen women’s financial independence and social participation. Data were gathered through in-depth interviews and focus group discussions using a snowball sampling technique. The collected narratives were transcribed, coded, and thematically analyzed to uncover recurring patterns and underlying meanings. To ensure credibility and trustworthiness, the study applied triangulation, member checking, and peer debriefing, while adhering to strict ethical standards, including informed consent and voluntary participation. Results show that while 70 percent of participants gained economic and social benefits, 65 percent struggled with financial limitations, 60 percent lacked adequate training, and 75 percent faced gender constraints. The study concludes that unregistered VICOBAs hold strong potential for women’s economic, social, and leadership empowerment but remain constrained by informal structures and limited support. It recommends formal registration, leadership development, capacity building, and financial literacy training to unlock their full potential and strengthen sustainable community transformation.

The Influence of Community Support on Teaching Staff’s Job Performance in Tanzania's Remote Schools: A Thread of Evidence from Muleba District Council

JOVIN JOHN — 2025-12-29

This study examined the influence of community support on the job performance of teaching staff in remote schools within Muleba District Council, Tanzania, grounded in both Social Capital Theory and Pragmatism philosophy. Social Capital Theory suggests that community networks, relationships, and local support systems contribute significantly to organizational success and individual performance, particularly in settings where resources are limited. In this context, community involvement comprising contributions from parents, local leaders, and organizations is seen as a critical factor in enhancing educational success and supporting teachers’ motivation and effectiveness. Pragmatism as a guiding research philosophy emphasizes mixed data for practical solutions and actionable insights, aligning with the study’s goal of generating real-world applications and recommendations for fostering community engagement in educational settings. This research addresses the often inconsistent or absent community engagement in remote and resource-limited areas. A mixed methods approach was employed, gathering data from 81 participants through structured surveys completed by 73 teachers and in-depth interviews conducted with 8 participants, including 6 school heads and 2 ward education officers were involved. Quantitative data were analyzed using descriptive statistics and regression analysis, while qualitative data were thematically analyzed to capture the perspectives and experiences of educators and administrators. The findings reveal that teachers working in schools with active community involvement report higher levels of job satisfaction, motivation, and improved performance in areas such as classroom management and student engagement. Conversely, limited community support is associated with increased stress, decreased morale, and higher absenteeism and turnover among teachers. These results highlight the practical value of fostering strong community school partnerships as a pragmatic solution to enhance educational outcomes in remote regions. This study recommends that policymakers, community leaders, and educational stakeholders strengthen community involvement through targeted engagement strategies and supportive policies.