Abstract
The present study examines the influence of characteristics of the audit related to the informational system on the public procurement process (PPP) for Tanzanian Local Government Authorities (LGAs). Utilizing PLS-SEM (with SmartPLS 4) and surveys distributed to Chief Internal Auditors and Heads of Procurement Management Units across 126 councils (252 total respondents), this study explores the role of information system training, adoption, competency and confidence on PPP performance. The measurement model demonstrates adequate reliability and validity. Structural results indicate that all four attributes have positive and significant effects on PPP, with information system competency having the strongest effect (β = 0.302), followed by information system confidence (β = 0.251); training (β = 0.122) and adoption (β = 0.110) are smaller but significant. PLSpredict shows positive Q²predict values (0.112–0.206), indicating predictive relevance, although prediction errors are slightly higher than the linear benchmark. IPMA highlights competency as the top improvement priority. Overall, the findings suggest that procurement digitalization in LGAs should priorities building practical user capability and confidence, supported by targeted training and sustained system use.
Recommended Citation
Mbiha, Neema Emmanuel Ms; Mapesa, Haruni Jeremia Prof; and Kira, Alex Reuben Mr
(2026)
"Effects of Information System–Related Audit Attributes on Public Procurement Process: Evidence from Tanzanian LGAs,"
Business Management Review: Vol. 29:
No.
3, Article 9.
Available at: https://doi.org/10.65085/2546-213X.1318
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