PHD/DBA THESES

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Browsing PHD/DBA THESES by Author "HARA, Matthews C."

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    Is Audit A Management And Economic Tool For Decision Making? A Comparative Study of Two Private and Two Public Institutions in Zambia
    (2019) HARA, Matthews C.
    The aim of the study was to explore whether there would be differences in the application of audit outputs as tools to make management and economic decisions in two categories of institutions in Zambia. A mixed methods equal status involving quantitative and qualitative (quan+qual) research design was employed. Cluster sampling and purposive sampling were employed to enlist respondents. One hundred and six employees were surveyed and 21 participated in in-depth interviews. Data was collected using a survey questionnaire and structured in-depth interview guide. Data was analysed using SPSS with a view of analysing, transforming, and producing a characteristic pattern between different data variables. A t-test and ANOVA was used to test if the two samples were statistically different from each other by comparing the means of both samples. The findings were that based on the immediate previous external audit reports, opinions were all unqualified. However, there were observed differences in the means of identified audit problems in the private and public sectors as shown by one sample t tests p = .001. There were also statistically significant differences in both management and economic decisions based on the identified audit problems. There was no clarity however in both organisations as to whether the managements’ of the two categories of organisations used the external auditors’ reports for their management and economic decisions.