The African Journal of Finance and Management (AJFM)


ISSN

: 0856-6372

EISSN

:

EMAIL

: ajfm@ifm.ac.tz

CREATED

: 2025-02-12 09:48:15


The African Journal of Finance and Management (AJFM) is a distinguished bi-annual publication hosted by the Institute of Finance Management (IFM). This multidisciplinary journal offers a platform for research articles surrounding the application of financial principles and management practices in the African context, addressing the unique challenges and opportunities present in the region. Key areas of focus include: Accounting, Auditing and Assurance Services, Corporate Governance, Emerging Themes in Finance and Management, Investment Management, and Public Finance.

AJFM
The African Journal of Finance and Management (AJFM) : Volume 11, Issue 2
Accounting Systems for New Public Sector Undertakings Management: A Case Study
Bonu , N.
This paper traces the existing Accounting Systems in a selected Public Sector Undertakings (PSU), in Botswana and examines how far the systems are suitable for the New Public Sector Undertakings Management (NPSUM). It concludes that the current accou...
2003-03-01
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1219
What Matters in Enterprise's Access to Microcredit?
Umoh, G.
This paper investigates factors, external and internal to enterprises, which affect their participation in credit market. Using data from 35 firms and 20 credit institutions collected through structured questionnaire, results reveal that more firms o...
2003-03-01
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47
Money, Output and Price Level in Nigeria: A Test of the Monetary Neutrality Proposition
Aziakpono , M.
This paper presents and tests a model to determine either or both how anticipated and unanticipated money affects real output and inflation in Nigeria. The Barra two-step estimation procedure was explored. Also, the effects of devaluation and busines...
2003-03-01
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72
Social Impact of Improved Rural Roads: A Case Study from Tanzania
Manda , P.
This paper evaluates the social impact of the improved rural roads. Data is taken from a social impact assessment study carried out in the year 2001 along the improved (upgraded from earth to engineered gra el) Msata-Bagamoyo road in Coast Region, Ta...
2003-03-01
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42
Fiscal Adjustment in IMF-supported Adjustment Programmes: The Tanzanian Experience
Aiko , R.
Fiscal adjustment is an essential element of macro-economic stability and economic growth. Given th1t0 economic growth is the most powerful weapon in the fight for higher living standards, poor growth performance African countries, has been a challen...
2003-03-01
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43
Micro Finance Institutions (MFis) Practices and Poverty Alleviation in Tanzania
Temu , S.
Tanzanian's Poverty Reduction Strategy (PRS) focuses among other efforts at reduce n Income poverty, improving human capabilities , survival and social well-being and containing extreme vulnerability among the poor. In this...
2003-03-01
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42
Choosing an Epistemic Stance
Gabriel , E.
This paper discusses issues connected with methodological choices. There is a need to be clear about the stance at which the knowledge is generated from. The existence of various domains for mapping knowledge and the concept of "methodological s...
2003-03-01
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40
Compliance with Tax at Household Level: The Case of Development Levy in Tanzania
Mushi , D.
This paper is about compliance with tax at local government level in Tanzania. A simple generic model of tax compliance is set out to determine the factors that might influence the behavior of taxpayers. The model is further specified to look on comp...
2003-03-01
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44
Designing an Effective and Efficient Insolvency Code for a Tanzanian Market Economy
Jairo , I.
During government ownership public corporations dominated the economy and some used to be subsidized and kept going even when they were technically bankrupt. Given that situation the insolvency code was not playing its role and its shortcomings could...
2003-03-01
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45
The Multiple Dividends of Abolishing Statutory Tax Exemptions
Mugoya, P.
This paper shows that the need to increase tax revenue in Tanzania is obvious and that this can be done through a base-broadening, marginal rate-reduction and simplification of tax reform. It argues that minimizing statutory exemptions shall, not onl...
2003-03-01
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46
Monetary Programming for Growth in Tanzania
Kilindo , A. Nyella , J. Noni, P. Massawe , J. Kimei, C. Taimo , B.
Economic managers in central banks and finance ministries in emerging market economies have increasingly been faced with the challenge of making and implementing policy decisions by using indirect policy instruments. This has necessitated development...
2003-03-01
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