Accounting Practices in Tanzanian Local Government Authorities: Towards a Grounded Theory of Manipulating Legitimacy
The Public Sector Accounting, Accountability and Auditing in Emerging Economies
ISBN: 978-1-78441-662-1, eISBN: 978-1-78441-661-4
Publication date: 15 October 2015
Abstract
Purpose
This paper examines accounting practices and legitimacy in Tanzanian Local Government Authorities (LGAs).
Methodology/approach
It uses data from multiple sources, including interviews, observations and documents, to provide theoretical and practical understanding on how accounting has been practiced and the conditions which sustain its undertaking. It applies a grounded theory method to develop a theory systematically from the raw data.
Findings
The principal research findings from the data concern the central phenomenon of ‘manipulating legitimacy’. This involved the purposeful and deliberate use of accounting techniques to influence and control (and sometimes even to falsify) the perceived reasonableness of the Councils’ operations. The paper revealed that the effective operations of the Tanzanian LGAs were highly constrained by their context. This had forced the LGAs’ officials to use important accounting practices such as budgeting, financial reporting, auditing and performance measurement, to manipulate the organisational legitimacy, a process which ensured the availability of resources to both LGAs and the individual officials.
Research limitations/implications
The main limitation of the research is that the data was collected from a limited number of local authorities in just one developing country. It is hoped that future research in other developing countries will be undertaken to broaden and deepen our understanding.
Originality/value
The paper identifies the importance of manipulating legitimacy in understanding accounting practices in local government.
Keywords
Citation
Goddard, A. and Issa Mzenzi, S. (2015), "Accounting Practices in Tanzanian Local Government Authorities: Towards a Grounded Theory of Manipulating Legitimacy", The Public Sector Accounting, Accountability and Auditing in Emerging Economies (Research in Accounting in Emerging Economies, Vol. 15), Emerald Group Publishing Limited, Leeds, pp. 109-142. https://doi.org/10.1108/S1479-356320150000015005
Publisher
:Emerald Group Publishing Limited
Copyright © 2015 Emerald Group Publishing Limited