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논문 기본 정보

자료유형
학술저널
저자정보
Edwin Babeiya (University of Dar es Salaam)
저널정보
한국외국어대학교 아프리카연구소 Asian Journal of African Studies Asian Journal of African Studies Vol.54
발행연도
2023.2
수록면
119 - 161 (43page)

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Tanzania. It traces political parties’ expenditure records as recorded by the country’s Controller and Auditor General from 2013 to 2019. The study aimed at establishing the extent to which political parties are effectively managing their financial and non-financial resources. Both the political parties that receive state subsidies and those that are not entitled to state subvention were examined. In ascertaining the status of political parties’ financial accountability, the author reviewed the annual audit reports issued by the Controller and Auditor General for the 2013/2014- 2018/2019 financial years. Several other complementary secondary sources were also analyzed. In addition, three key informant interviews with top officials of purposively selected political parties were conducted. The results from this study revealed gross mismanagement of financial and non-financial resources committed by Tanzania’s political parties. Cases of unsupported expenditure, failure to properly keep bank account records, dubious payments and improper management of assets are rampant particularly among political parties that receive state subsidies. Several factors such as shortage of adequate and qualified human resources, limited intraparty democracy and ineffectiveness of oversight bodies are attributed to financial unaccountability. Based on the observations made, the paper calls, inter alia, for capacity building interventions so as to enable political parties effectively manage their financial and non-financial resources. The observations made in this study significantly contribute to the body of knowledge on the financing of political parties and the governance of financial resources within political parties in Africa.

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Abstract
1. Introduction
2. An overview of accountability in the context of financial management
3. Financing of political parties in Africa
4. Financing of political parties and accountability mechanisms in Tanzania
5. Data and methods
6. Political Parties’ Financial Accountability for the 2013/2014-2018/2019 Period
7. Discussion
8. Conclusion
References

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