The Effects of Accounting Language and Staff Capacity on Local Government Authorities’ Financial Reporting Quality

Charles K. Matekele; Cosmas S. Mbogela; Chirongo M.  Keregero

doi:10.33215/bd2se367

Abstract

Purpose- This study employs institutional and cognitive load theories to explore and understand how accounting staff capacity and accounting language capacity relate to local government authorities' (LGAs’) financial reporting quality in Tanzania.
Design/Methodology- Data were gathered from 126 LGAs represented by 225 internal auditors and accountants using a survey instrument. To test the hypotheses, partial least squares structural equation modelling (PLS-SEM) was used.
Findings- Results establish that financial reporting quality is significantly explained by accounting staff capacity and accounting language capacity. This is evidenced by the existence of positive and significant effects of accounting staff capacity and accounting language capacity on LGAs' financial reporting quality.
Practical Implications-Since accounting language and staff capacity significantly influence financial reporting quality in LGAs, governments of developing countries must vigorously promote and encourage professional development, enhance financial reporting and communications skills, and generally be an excellent example of encouraging the capacities of accountants and auditors. In doing so, the quality of financial reporting among LGAs will be guaranteed.

Keywords

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Vol. 8 No. 1 (2025): SEISENSE Journal of Management View Issue

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Article history

ReceivedJanuary 16, 2025
AcceptedApril 2, 2025
Published April 4, 2025

Author Biographies

Charles K. Matekele

Department of Accounting and Finance, Local Government Training Institute (LGTI), Dodoma City, United Republic of Tanzania (URT) Tanzania, United Republic of ORCID

Charles K. Matekele is a PhD candidate (Accounting) at The University of Dodoma (UDOM). He is currently a Lecturer (Accounting, Taxation, Auditing, and Finance) at the Local Government Training Institute (LGTI) Dodoma, Tanzania. He holds Msc.(Accounting and Finance), Bcom(Accounting), CPA (T), C.P.B. (T), and He is a registered Tax Consultant. He is interested in financial reporting, public sector accounting (IPSAS), innovative finance, auditing, risk management, fraud management, taxation, forensic investigation and corporate governance.

Cosmas S. Mbogela

Department of Accounting and Finance, Mzumbe University (MU), Morogoro, United Republic of Tanzania (URT) Tanzania, United Republic of

Cosmas S. Mbogela is a Senior Lecturer at Mzumbe University (M.U.), School of Business. He is a CPA (T) and holds a PhD in International Economics from the University of Hull, United Kingdom. He has published in various peer-reviewed journals in financial management and financial economics.

Chirongo M. Keregero

Department of Accounting and Finance, University of Dodoma, College of Business and Economics (CoBE), Dodoma City, United Republic of Tanzania (URT) Tanzania, United Republic of ORCID

Chirongo Moses Keregero, PhD, F.R.M. is a Lecturer in Accounting and Finance at The UDOM, Tanzania. He has published various articles in International Peer Reviewed Journals. His research interests fall within the following areas: Financial Markets and Institutions, Risk Management, Investment Analysis, Corporate Finance, Corporate Governance, Behavioral Finance, Climate Finance and Emerging Issues in Finance. Keregero is a Financial Risk Manager (F.R.M.) certified by Global Association of Risk Professionals (GARP), U.S.

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