Vol. 18 No. 2 (2026)

Articles

• External Postgraduate Supervision and Institutional Accountability in Tanzanian Public Higher Learning Institutions: Evidence from the Institute of Accountancy Arusha

  Grace Temba, Adam Semlambo

  1-17

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  DOI: https://doi.org/10.59645/abr.v18i2.754

• The Impact of Customs Procedures on Trade Facilitation: Empirical Evidence from Dar es Salaam Port, Tanzania

  Indiael Daniel Kaaya

  18-39

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  DOI: https://doi.org/10.59645/abr.v18i2.778

• Owner-Managers’ Financial Attitudes, Financial Well-Being, and Performance of Small and Medium-Sized Enterprises in Arusha City, Tanzania

  Ally Mbarale

  40-59

  DOI: https://doi.org/10.59645/abr.v18i2.812