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 5, Issue 1
The introduction of Value - Added Tax in Tanzania: a plea for another postponement
Mugoya, P.
It took four long years of earnest preparations before VAT could be introduced in the UK. Six years of careful examination, deliberations and try outs preceded the introduction of VAT in Korea in. 1977. Comparable experiences can be said to epito...
1996-12-01
PDF (0.25 MB)

DOWNLOADS
36
Information policy - a first step for Information Technology resource commitment
Kyaruzi, J. Mgaya, R.
Almost every sector in business, applied or social science, etc. is involved in one way or the other with the creation, distribution, processing and/or use of information. Information and information technology is becoming so important to the success...
1996-12-01
PDF (0.25 MB)

DOWNLOADS
36
Devising the law of financial assistance for employees' share scheme: the United Kingdom experience and the lessons for Tanzania
Dindi, N.
The main thrust of this article is to advise on new Tanzania can tailor a clear legal basis to enable companies to provide financial assistance to employees who are interested in acquiring and holding shares. The paper argues that, in tailoring suc...
1996-12-01
PDF (0.44 MB)

DOWNLOADS
39
Understanding the Impact of Network Marketing on Organizational Changes in Information Technology Firms
Okoso-Amaa, K.
Suppliers and users of IT products and services interact rigorously so that behaviors of both the sellers and users undergo changes. The buyer-users actively search for the suppliers who can provide the right service to solve their needs and problems...
1996-12-01
PDF (0.24 MB)

DOWNLOADS
44
External Finance and Budget Deficits in Developing Countries: A General Survey
Machangu, B.
When a deliberate excess of expenditure over income is carried out by the government, it takes the form of a budgeted deficit, financed by borrowing. either from foreign sources or domestic sources. Usually, the anticipated objective is to stimulate...
1996-12-01
PDF (0.17 MB)

DOWNLOADS
34
Financial Distress Prediction in Tanzania: Suitability of Discriminant Analysis Model
Monyo, J.
"Any early warning signal of probable failure will enable both management and investors to take preventive measures; operating policy change, organization of financial structure, and even voluntary liquidation will shorten the length of time los...
1996-12-01
PDF (0.25 MB)

DOWNLOADS
35
Using Expert Systems to Support and Expand Health Delivery Structures in Developing Countries: a look at Tanzania
Mkusa, E.
It is often claimed that Expert Systems ( ES) can profitably be used in developing countries whe re the number of trained professionals in any field is relatively small. This paper gives a brief description of the field of medicine in the Tanzanian...
1996-12-01
PDF (0.33 MB)

DOWNLOADS
38
Problems and Prospects of Introducing Livestock Insurance
Msalangi, H.
Before a livestock insurance scheme is introduced, an account should be made of the health condition of the animals to be insured. This includes the availability of veterinary medicines, the number of veterinary doctors and animal science experts a w...
1996-12-01
PDF (0.19 MB)

DOWNLOADS
36
Towards Competitive Insurance Market in Tanzania
Mowo, I.
In 1985, the government of Tanzania decided to liberalize the economy. Pursuant to this policy, the banking industry became competitive following the enactment of the Banking and Financial Institutions Act, 1991. The insurance industry which is part...
1996-12-01
PDF (0.22 MB)

DOWNLOADS
40
Using Redundancy and Redeployment as a Response to Industry Decline
Mwajabala, E.
In the wake of severe competition and falling productivity organizations have resorted to redundancy as a solution to the problem. While it is seen as the last resort, organizations facing industry decline whether temporary or long term, should respo...
1996-12-01
PDF (0.21 MB)

DOWNLOADS
47
The value added Tax in Tanzania: Lessons from experience of other developing countries
Shekidele, C.
Most of developed and developing countries have adopted VAT with the main object of base broadening and increasing revenue. The most popular is consumption type VAT levied on the basis of destination principle. Our analysis of the experience of some...
1996-12-01
PDF (0.31 MB)

DOWNLOADS
35
Size effect and stock returns in emerging markets: A test of marginal firm characteristics in Hong Kong stock market
Herbert, W.
This paper examines the relationship between firm capitalization and stock returns in Hong Kong stock market. In particular the study looks at the effect of small capitalization on stock returns in the context of the marginal firm characteristics. Ma...
1996-12-01
PDF (0.22 MB)

DOWNLOADS
35
Contacts

P.O Box 3918, 5 Shaaban Robert Street

11101 Dar es salaam

+255 22 2112931-4

Fax : +255 22 2112935

rector@ifm.ac.tz

Quick Links
Frequently Asked Questions
Research Areas
Related Links
© 2025 The Institute of Finance Management. All rights reserved.