To read the full version of this content please select one of the options below:

Budgeting and monitoring functions of the Tanzanian Parliament

Tausi Ally Mkasiwa (Department of Accounting and Finance, Institute of Finance Management (IFM), Dar es Salaam, United Republic of Tanzania)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Publication date: 12 August 2019



The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC).


The paper uses Burchell et al.’s (1980) accounting “machines” framework and its development as a theoretical lens to interpret the research findings. Interviews, document analysis and observation were used for data collection.


The findings reveal that budget documents were used as learning and answering machines, as they served as the basis for questioning, for checking variances, for reviewing and for conducting monitoring visits. Budgeting procedures were utilized as ammunition machines, as they were used as the basis for expressing legislative officials’ positions and understanding the logic of executive officials’ actions.

Research limitations/implications

The paper investigates the role of budgeting in a parliamentary setting. However, comparative analysis is missing. Nevertheless, the results provide a foundation for future studies and the opportunity to investigate the role of budgeting in the monitoring functions of other parliaments, especially in emerging economies.

Practical implications

The study has practical implications directed toward governments, especially in emerging economies. This study suggests that budgeting documents and procedures can be used to overcome the complexities of the PBC monitoring functions. Budgeting is, therefore, essential in the monitoring functions of the PBC, especially in emerging economies.


The study contributes to the understanding of the role of budgeting in monitoring functions in a parliamentary setting in emerging economies, where such research is lacking. The study also contributes by introducing an “ammunition” role to the theoretical literature on budget use (Simons, 1990, 1991; Abernethy and Brownell, 1999), which is argued to be relevant to politicians and organizations of a political nature, including parliaments.



Mkasiwa, T.A. (2019), "Budgeting and monitoring functions of the Tanzanian Parliament", Journal of Accounting in Emerging Economies, Vol. 9 No. 3, pp. 386-406.



Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited