The effects of management control systems on local government authorities’ employee performance in Tanzania

Abstract

This study examined the effects of management control systems on employee performance in Mkinga District Council. The research was guided by three objectives: to assess the effect of the budgeting system on employee performance, to evaluate the impact of the information system on employee performance, and to determine the effect of the training and development system on employee performance. The study employed a positivist research paradigm with a quantitative approach, utilizing an explanatory research design and non-proportional stratified simple random sampling. Data were collected from 93 employees at Mkinga District Council through questionnaires and analyzed using descriptive statistics and multiple regression models. The findings revealed a positive and significant relationship between the budgeting system, the training and development system, and employee performance. Additionally, a positive relationship was found between the information management system and employee performance in Mkinga District. Based on these findings, the study recommends that organizations establish comprehensive training and development programs to enhance employees' skills, knowledge, and competencies, implement efficient information control systems to ensure access to accurate and
timely information, and ensure that employees clearly understand budgetary goals and targets.