Organisational Context Factors Shaping Tanzanian LGAs' Intention to Adopt Innovative Financing Instruments: Financial Advice Moderates
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Abstract
Purpose:
This study uses the TOE framework to examine how organisational factors influence the intention to adopt innovative financing instruments (IAIFI) among Tanzanian LGAs and to test whether financial advice moderates these relationships.
Design/Methodology: Data from 255 finance officers and decision-makers across 6 Cities and 20 Municipal Councils were collected using a structured questionnaire that covered LGA’s divisions, departments, sections and units. PLS-SEM tested the study's hypotheses.
Findings: Results show that financial advice has a significant positive direct effect on IAIFI and also moderates the effects of institutional pressure and organisational culture on IAIFI. Additionally, organisational culture, top management support, and institutional pressure significantly influence IAIFI, whereas organisational legitimacy does not (p > 0.05, t < 1.96). The model explains 65.7% of IAIFI variance.
Practical Implications: These findings suggest that Tanzania can accelerate IFI adoption by strengthening advisory support, streamlining approvals, reducing bureaucracy, and building LGA capacity. LGAs should establish IFI task teams with clear roles, timelines and budgets.
Originality: This study extends the literature on innovation adoption by identifying financial advice as a key moderator that mitigates the effects of institutional pressure and organisational culture on the IAIFI, thereby addressing a critical gap in public sector financing and innovation.
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Copyright (c) 2026 Marko Mwita Imori, Pendo Shukrani Kasoga , Chirongo Moses Keregero
This work is licensed under a Creative Commons Attribution 4.0 International License.
Marko Mwita Imori, Department of Local Government Accounting and Finance, Local Government Training Institute, Dodoma, United Republic of Tanzania
Marko Mwita Imori serves as a Lecturer (Accounting and Finance) at the Local Government Training Institute. Currently, he is a PhD candidate at the University of Dodoma, Tanzania. Mr. Imori has conducted research and provided consultancy services, with research interests including Finance, Innovative Finance, Sustainable Finance, Behavioural Finance, Financial Markets, Accounting, and Investment Analysis.
Pendo Shukrani Kasoga , Department of Accounting and Finance, University of Dodoma, Dodoma, United Republic of Tanzania
Pendo Shukrani Kasoga is an Associate Professor in the Department of Accounting and Finance at the University of Dodoma, Dodoma, Tanzania. She has published papers in local and international peer-reviewed journals. Her research interests are microfinance, banking, insurance, and financial markets.
Chirongo Moses Keregero , Department of Accounting and Finance, University of Dodoma, Dodoma, United Republic of Tanzania
Chirongo Moses Keregero is a lecturer in Accounting and Finance at the University of Dodoma (UDOM), Tanzania. He has published various articles in international peer-reviewed journals. His research interests include financial markets and institutions, risk management, investment analysis, corporate finance, corporate governance, behavioural finance, climate finance, and emerging issues in finance. Keregero is a Financial Risk Manager (FRM) certified by the Global Association of Risk Professionals (GARP) U.S.
The data underpinning this study's findings are available from the corresponding author (MMI) on reasonable request.
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