The Accountancy and Business Review
https://journals.iaa.ac.tz/index.php/abr
<p>The Accountancy and Business Review Journal of the Institute of Accountancy Arusha is a bi-annual professional publication that publishes information, views, opinions and well-researched articles on Accountancy and Business Studies very useful to scholars, students, researchers, practising executives and the general public.</p> <p> </p>Institute of Accountancy Arushaen-USThe Accountancy and Business Review0856-7263The Influence of Exchange Rate Unpredictability and Trade Balance on Tanzania’s Economic Performance
https://journals.iaa.ac.tz/index.php/abr/article/view/216
<p><em>Understanding Tanzania's economic performance requires an analysis of trade balance dynamics and exchange rate fluctuations. The country's efforts to stabilize the Tanzania shilling through Bank of Tanzania interventions and monetary policy adjustments are aimed at promoting a positive balance of trade, which is critical in reducing dependence on foreign aid and improving economic stability. This study focuses on exchange rate unpredictability from 2014 to 2023, examines its impact on trade balance, inflation and macroeconomic performance. The study used a quantitative research approach and a longitudinal research design using descriptive statistics, correlation analysis and multiple regression models with the assistant of IBM SPSS Statistics 26. The results show that exchange rate volatility has a significant negative effect on GDP growth, with a correlation of -0.483 and a beta coefficient of -0.460. A strong positive correlation of 0.902 between exchange rate fluctuations and trade balance. The study underscores the critical need for stabilizing the Tanzanian shilling to foster economic stability and sustainable growth. The study recommended that policymakers maintain sufficient foreign exchange reserves to stabilize the exchange rate and mitigate its negative impact on the trade balance and macroeconomic performance. </em></p>Laurent L Lulu
Copyright (c) 2025 The Accountancy and Business Review
https://iaa.ac.tz
2025-01-212025-01-2117110.59645/abr.v17i1.216Modeling Caesarean Delivery Determinants Using Logistic Regression: Evidence from the 2022 Tanzania Demographic and Health Survey
https://journals.iaa.ac.tz/index.php/abr/article/view/217
<p><em>The rise in Caesarean section rates, which often exceed World health organization recommendations, has sparked global concern, particularly in Tanzania. Despite a notable increase in Caesarean deliveries, differences exist both within and between countries, largely due to factors influencing these procedures. This study aimed to validate logistic regression model in predicting and analyze the determinants of Caesarean delivery among Tanzanian women aged 15 to 49 using data from the 2022 Tanzania Demographic and Health Survey (TDHS). Employing a quantitative cross-sectional design, the research analyzed responses from 3,876 women, focusing on demographic, socioeconomic, and health system variables. Utilizing Pearson chi-square tests and binary logistic regression, it found that education, urban residence, and household wealth significantly increased the likelihood of Caesarean sections. However, the logistic regression model revealed limitations in predicting Caesarean deliveries, correctly identifying only 2.0% of such cases. The study underscores the necessity of refining predictive models to enhance the accuracy of Caesarean delivery predictions, indicating that targeted healthcare interventions could improve maternal health outcomes in Tanzania. Policymakers should improve predictive modeling for Caesarean birth rates, improve women's education, expand access to rural health care, increase health insurance coverage, promote regular prenatal care, and encourage collaboration to achieve equitable maternal health and better outcomes for women to ensure women.</em></p>Laurent L Lulu
Copyright (c) 2025 The Accountancy and Business Review
https://iaa.ac.tz
2025-01-082025-01-0817110.59645/abr.v17i1.217The implications of Mineral Sector Reforms on the Livelihoods of Adjacent Local Communities in Simanjiro District, Tanzania
https://journals.iaa.ac.tz/index.php/abr/article/view/495
<p><em>The aim of this study was to assess the governance of the tanzanite mineral resources at Mirerani in Simanjiro District. Specifically examining the effects of mineral legal reforms on the livelihoods of the local communities in the Simanjiro district. The study employed a mixed methods approach, combining qualitative and quantitative approaches with purposive and random sampling techniques. Data were collected through focus groups, in-depth interviews, and household questionnaire surveys were administered to 312 sampled heads of households. Thematic approach was used for analysing qualitative data and SPSS software was used to analyse quantitative data. The novel finding of this study is that while mineral reforms of the 1990s aimed to reduce the government’s control in natural resource governance, recent reforms through the Natural Wealth and Resources, Written Laws and the Natural Wealth Resource Contracts of 2017 which marked by the walling of tanzanite mining in Mirerani have powered the role of state control over mineral resource, raising Tanzanite profitability on markets scale while marginalizing the livelihoods assets of the local community surrounding the Tanzanite mineral site, by pushing many pastoralists out through reducing their access and control to grazing land, water resources through walling of the Mirerani Tanzanite mining site in 2017. With this evacuation resulted to low collection of fruits and roots causing food insecurity, deaths of livestock, decreased income, shrinking of pasture areas and unemployment. The study concludes that while reforms have restored the role of the state in the governance of mineral sector, ordinary citizens are deprived of their land, displaced, excluded and psychologically tortured. The study recommends that any government's management of natural resources must consider both national political and economic gains as well as the ability of displaced communities to maintain their standard of living.</em></p>Henry George Mung’ong’o
Copyright (c) 2025 The Accountancy and Business Review
https://iaa.ac.tz
2025-01-082025-01-0817110.59645/abr.v17i1.495