Statement of Research Problem 1

Since the last decade, the impact assessment studies in microfinance, which are the measures of
programmes’ success by considering the changes they brought on their clients and their enterprises
(Woller and Parsons, 2002), have become increasingly popular worldwide. There are impact
assessment studies which found that microfinance has very beneficial economic and social impacts
(e.g. Mosley, 2001). On the other hand there are writers who caution against such optimism impacts of
microfinance programmes (e.g. Chijoriga, 2000 and Ondeng, 2000). They suggest that, the way
microfinance services are provided do not support the growth of MSEs. These contradicting findings
make the impact of microfinance programmes remain an intensely debate issue (Woller and Parsons,
2002; Hulme, 2000) and from this state of affairs, impact assessment of MFIs programmes remain an
important field for researchers, policymakers, and development practitioners (Hulme, 2000 and ESGC,
2004). Previous impact assessment studies have mainly focused on service providers and organisational
learning (Copestake, 2000); community impact assessment (Woller and Parsons, 2002); and analysis of
real markets (Johnson, 1998; Afrane, 2002; Karlan, 2001; and Limon, 2001), without considering the
growth of supported micro and small enterprises. Other studies on microfinance, micro and small
enterprises also assessed the performance and sustainability of MFIs, financing and investment in
MSEs or analysing the operations of micro and small enterprises (Chijoriga, 2000; Kuzilwa, 2002;
Shayo-Temu, 1998 and Olomi, 2001) without addressing the impact of microfinance programmes
intervention on MSEs’ growth. It is additionally argued that most of MSEs in developing countries
have remained in their position throughout (Olomi, 2001), regardless of existing programmes to
support their growth.

Additionally, most of impact assessment studies assumed that there is a causal effect between
microfinance services and MSEs growth (i.e. Joseph, 2004 and Shima, 2004). This assumption
undermines the fact that the growth of MSEs may be subjected to different factors apart from MFI
services. For example, different theories revealed that environmental factors and human motivational
factors can significantly influence the growth of MSEs (O’Gorman, 2001; Olomi, 2001; Apospori et al,
2005 and Shane et al, 2003). In this case the development of this framework was based on the fact that
the growth on enterprises supported by MFIs can be influenced by other factors. The process of impact
assessment should therefore start by examining whether microfinance services can lead to the
enterprise growth or not. This will be followed by the assessment on whether there is a difference
between the outcomes of MSEs with microfinance interventions and the outcomes of MSEs without
microfinance interventions.

Furthermore, the theories used in our study have evolved in developed countries, which differ in many
ways to developing countries. These two parts have different cultures, economic levels, education
levels, levels of industrialisation and different business activities (Heyneman, 1980; Adelman, 1995
and Philemon, 2003). Also what may be considered to be micro or small enterprises in developing
countries can be considered otherwise in developed countries. The growth in developing country may
therefore be constrained by education level or business skills of the owner while in developed world
these may not be considered as business constraints. Economic development and infrastructure
facilities in developed world can accelerate the enterprises growth rate while in developing countries
may limit the growth of enterprises. Due to these differences, the growth theories developed in western
world may have different features to what is considered to be growth in developing countries. These
observations raise a question on whether the theories that have been developed in western countries can
be used to explain the growth process of MSEs in developing countries. The attempt of our study was
thus to emerge with features and patterns from the existing theories that can be used to assess MSEs
growth and hence impact of microfinance interventions in developing countries.
Statement of the Research Problem 2
Occupational health and safety in the workplace is the important aspect for sustainable development of
any country including Tanzania (URT, 2010). In this view the government has established various legal
and institutions frame that deal with reducing workplace hazards so as to ensure healthily and safety
working environment (URT, 2017). These are rules, policies, procedures and programs concerning to
health and safety plans, hazards control measures and hazards evaluation (URT, 2003). Moreover the
government has adopted International conventions that deal with occupational health and safety like
ILO convention number 187 of 2006 (ILO, 2006). Also the government through Occupational health
and safety authority conduct inspection, training and enforce the compliance of occupations health and
safety laws and regulations (URT, 2010).

In addition to the government initiatives, various organizations in Tanzania have occupational health
and safety management system which are used to reduce workplace hazards (Barrick, 2014) These
include introductions of occupational health and safety regulations, occupational health and safety
committee, safety signs or symbols and protective equipments to employees (Mrema et al., 2015).
Moreover some organizations have occupational health and safety assessment series (OHSAS 18000)
which are the international assessment of occupational health and safety at workplace (Mohammadfam
et al., 2017).

Despite all these measures the problems like accidents, injuries, work related diseases and damages of
property at workplace are still there. Moreover various studies like (Dingani and Muzimkhulu, 2015
and Mrema et al., 2015) conducted a study on status and challenges on occupational health and safety
in expanding economies and they explored the status and challenges in generalization but did not
explain about occupational health and safety management system and their roles particularly in
manufacturing industries so there are limited information about the roles of occupational health and
safety management system in reducing workplace hazards.
Statement of the Research Problem 3
Small and Medium Enterprises (SMEs) export performance lie not only on the possession of export
information but in the skills associated with its use. Mere possession of export information does not
automatically ensure the acquired information will indeed be put to use (Larsen, 1986). Hart &
Diamantopoulos (1993) argued, what really counts is not mere information acquisition and possession but
ways companies use information. Shapira (1982) corroborates that many firms gather more information
and do not use it. In other words, ways and extent to which information is used, as opposed to mere
acquisition (or transfer) of information, will ensure success or failure of organizations (Glazer, 1991).
Export Information use is considered crucial to avoiding “big business blunders” (Ricks, 1983) and reduce
the decision-making uncertainty associated with doing business with foreign customers (e.g. Crick et al.,
1994).

Despite SMEs importance and relevance of export information use on export performance, little effort has
been focused on gaining insights on export information use to enhance SMEs export performance.
Matarazo (1994) describe that information use is one of the most neglected areas of study and literature on
export information use is scarce (Diamantopoulos & Souchon, 1999) much as there is currently heightened
interest towards that direction. Despite a plethora of conceptual articles commending the beneficial effect
of information use (Barabba, 1983), and ultimately on firm performance (Goodman, 1993), the literature
on export information use is short of empirical studies reporting its outcomes.

Human element is important to be considered for effective use of information (Kettinger et al., 2002).
Therefore, although the relation between export information use and export performance is the central
research question for this thesis, we integrate manager’s characteristics by looking closely at the owner-
managers and their influence on the way and extent of export information use. This approach is adopted
against a backdrop of prior research on SMEs export performance that has identified manager’s
background and export attitudes as two of the main constructs on which export success depends (Leonidou
et al., 1998; Moini, 1995).

Quality of information use outcomes depend on management ability and processing skills of information
users (Barabba & Zaltman, 1991). While attempt has been made to study firm-level factors in some
countries of Sub-Saharan Africa, the role of top management in the successful internationalization and
export performance of firms has largely been neglected (Bakunda, 2004). Compounding further the
inattention, the exporting SMEs in Africa have largely been ignored. Yet, managerial variables,
particularly the knowledge and attitudes of senior managers, have been associated to firms’ export
marketing activities and success in exporting in less developed countries (Das, 1994). Filatotchev et al.
(2001) also echo this concern of ignoring the role of owner-managers in exporting and export performance.
Owner- manager role is more significant for SMEs than for large firms where the personal characteristics
of the president or managing director have a lesser effect on overall operations (Olomi, 1999 as quoted in
Mcdade et al., 2005). This standpoint, however, contrasts with other studies such as Aldrich (1979) who
concludes that top managers are subject to the environmental constraints and that big organization’s
performance owes little to CEO contributions (Galbraith, 1984).

Studying the use export information among SMEs owner-managers in a developing country such as
Tanzania is deemed important considering African governments concerted efforts to boost and diversify
their economies. Tanzania is one of the developing countries, which is moving away from a state
controlled economy based on agriculture to a more market based economy with exports playing an
increasing and large role. Although the world is converging into one global market due to advances in
technology and communication (Levitt, 1983), the environmental context within which firms operate still
varies significantly between developed and developing countries. Contextual differences between
developed and developing countries such as Tanzania pertaining to firm managers’ perception of the
environment for instance are equally notable.

Auster & Choo (1994) support that macro environment stability in the developed countries lead to firm
managers in those countries to pay more attention to industry factors than the stable macro environment
sector. This is in sharp contrast to the developing countries context with high levels of instability in the
macro environmental sectors (Fubara, 1986). The macro environment instability especially in Sub-Saharan
African countries (SSA) is largely characterized by totalitarian regimes, volatile political and economic
landscapes. Owing to this characterization, Elenkov (1997) have found that decision makers in the
developing countries perceive the greatest levels of uncertainty in sectors in the macro environment. This
may pose a difference in the way the African SMEs owner manager react as Beugre & Offodile (2001)
note that African managers prefer more stable, predictable situations rather than change and uncertainty
that bear the unknown.

It is important to note that the contextual differences between developed and developing countries run even
deeper. A doctoral thesis by Wahlberg (2003) “A Paradigm Questioned” highlights some of these
managerial decision making contextual differences. The differences are not only in as far as the business
environment is concerned rather even the way and extent that managers make decisions. Managerial
decision making is less systematic and analytical in developing countries than in Western, industrialized
countries (Wahlberg, 2003). Wahlberg argues that the greater uncertainty in the business environment as
noted early inhibits reliance on systematic decision making in developing countries. Though Wahlberg
study was based on relatively large companies, these differences will ultimately have a bearing and
influence of the way that SMEs owner managers use export information.

Furthermore, Jorosi (2006) note that financial limitations , low educational levels , highly unstable political
and economic environment, low technology adoption , and poor infrastructure and training facilities afflict
the social context of a developing country. This is in contrast from the developed world context where
most studies on export information have been conducted. The findings of these studies have therefore
limited applicability in another context because of the significant differences in the contexts. Consequently,
we know very little about export information use by the owner-managers from developing countries.

The focus on owner-manager characteristics in this thesis hinges upon the principal assumptions of the
Upper Echelons Theory (henceforth, UET) (Hambrick & Mason, 1984). The theory provides framework
within which the ways owner-managers influence firm’s outcomes is interpreted. Entriago (2002) observes
that faced with the same objective environment, different managers will make different decisions based on
their individual characteristics. Resource Based View (henceforth, RBV) (Barney, 1991; Wernerfelt,
1984) also guided construction of the framework for assessing export information resources and its use by
the owner managers. The general question is, “What is the effect of the export information use on export
performance among exporting SMEs in a developing country - Tanzania?”
Statement of the Research Problem 4
It is widely stated that the main role of energy is to enhance the human life(IEA, 2010). Energy is
considered to be the main factor that contribute for social-economic development of any nation at
macro level. Likewise, at micro level, energy is also viewed as the most important component in
sustaining household livelihoods through cooking, lighting and facilitating income generating activities
(Lusambo, 2016). Therefore, energy usage always form large part of household consumption
expenditure which depends on household choice on the amount and type of energy consumed in order
to satisfy their basic needs such as cooking and lightening (Rahut et al., 2017).

However, it is widely known that excessive use of traditional energy bring negative environmental,
social and economic impacts of charcoal and firewood (WHO, 2014). According to Mensah & Adu
(2015), traditional fuel distorts ecological biodiversity due to increase in the rate of deforestation and
excessive use plant residues. Also the smokes produced from combustion of traditional energy
endanger the health of living things including human being. Therefore the access and use of modern
energy which are efficient and clean for cooking and lightening is very important for promoting clean
environment and improving human health (WHO, 2014).

Studies conducted in the field have brought about contradictory and inconclusive results concerning the
factors determining the household’s energy choice. For instance, some studies (Hanna & Oliva, 2015;
Choumert et al., 2017; and Guta, 2012), support the energy ladder model stating that, household’s
always abandon traditional energy sources as income status increases, while on other hand, some other
researchers,(Ado et al., 2016; Guta, 2012; Masera et al., 2000), indicates that the increase in income
status do not always results to positive switching to modern and cleaner energy source. In additional
there are limited studies conducted in Tanzania context on social economic factors determining the
household’s energy choice in Tanzania (Lusambo, 2016). This information gap has motivated the
researcher to conduct the current study.
Statement of the Research Problem 5
In today’s world businesses must anticipate, respond and react to the increasing demands in the market
or cease to exist (Fui-Hoon Nah, Lee-Shang Lau, & Kuang, 2001). For a business that is exposed to a
competitive environment, the business strategies determine the success and survival of the business
(Fui-Hoon Nah et al., 2001). The petroleum industry faces several problems which hinder the
performance of the petroleum distribution companies(Ab Rahim et al., 2018). The problems impacting
the smooth operation of the companies are such as lack of potential channels which starts from when
the petroleum products are bought from overseas, delivery and finally supply of the products(Ab
Rahim et al., 2018). The channels face challenges such as theft of the products, low standard of the
delivered products due to reasons such as a mixture of unwanted substances in the petroleum products
and late delivery and supply of the products which eventually results to rise in products price(Ab
Rahim et al., 2018). Petroleum distribution companies also face challenges as theft from their storage
wells, whereas the stolen products will be sold at a cheaper price and therefore resulting in loss to the
selling companies and also the nation revenue from tax collections and also loss of customers due to
rise of oil prices which affects negatively affect other sectors such as transportation and food supply
(Ab Rahim et al., 2018).

There is a need for improvement of marketing activities and their employment to get more advanced
strategies for a smooth distribution of petroleum products in the country and improve the overall
performance of the petroleum companies (Hutzschenreuter, Kleindienst, & Lange, 2016). Recent
studies conducted in the developing economies are reporting on the impact of marketing practices on
organizational performance such as studies done by Appiah-Adu (1998),from Ghana and Akimova &
Schwödiauer(2000), from Ukraine which all found that marketing practices affect performance much.
A major gap in knowledge is observed as they focused on the general influence of marketing activities
such as advertisement and market segmentation towards customers, profits and sales volume in banking
industry and not examining more roles of marketing strategies such as market distribution, promotion,
and pricing of products/services on petroleum distribution companies’ assets accumulation, brand
awareness, and customer base. Currently, petroleum distribution companies are determined to develop
the best and working marketing strategies that will improve the performance of their companies
(Garcia, 2014). Setting the best strategy has become a more challenging task to most of petroleum
distribution companies in Tanzania (Philemon, 2015). The current study intends to resolve this
challenge by examining the relationship between market strategies and performance of petroleum
distribution companies in Tanzania.
Statement of the Research Problem 6
The primary objective of all corporations is to maximize profit by making sure that the return on the
investment is achieved timely (Carroll, 1979). Michael &Mark (2006) states that, CSR is just an ethical
obligation to the firm that it does not have direct effect to the company performance, the motivation
behind practicing CSR is for the company to improve its public relation and to brand their reputation.
In recent business world, most companies are forced to consider the decisions of other stakeholders
who may have direct or indirect influence in company survival, for that reason many companies have
fallen in a position to do non mandatory obligations like performing community support activities like
providing donations, so as to improve relation with different groups of stakeholders (Bhattacharyya,
2011). Despite the variations in initial company responses to social and environmental management in
the oil and gas industry, most oil and gas companies started to engage CSR activities in their company
operations and also incorporating it as a strategic plan for the company to improve its performance and
enhance good image to the public (Smith, 2012).

Focusing in Tanzania, CSR activities are being conducted by different companies in different industries
more especially service providing companies like banks and telecommunication which perform CSR by
providing donations, supports equipments, education supporting equipments and in health sector, for
the case of natural resource extraction industry like oil and gas companies and mining, CSR activities
are partially explained in the local content of 2004 and National Natural gas policy of 2013 for oil and
gas companies and mining act of 2009 for mining companies. Several studies have been carried out in
different places of the world linking CSR and corporate image including oil and gas companies in
Nigeria Nkwocha (2014), Nike Valjakka (2013) and Cement industry in Pakistan (Khan, 2013).

The gap arises as for the variables that have been researched by previous scholars focused more on
general activities which most of them cannot be termed as CSR activities such as adhering to local
content, providing CSR and annual environment report and capacity building., the variables from the
previous study were too general to be stated as CSR activities and as a result fail to capture the true
picture of social activities performed by the companies, as the result the researcher will focus on four
variables that are specifically CSR activities which involve provision of education support,
environmental management, infrastructure development and provision of health facilities by natural gas
companies and how such practice enhance good corporate image.
Statement of the Research Problem 7
Despite the fact that LGAs collect revenue from various sources such as market dues, fines and
penalties, parking fees, property taxes, business license and permits, effectiveness in the revenue
collection system has become a challenge (Kaongo, 2015). In addressing these challenges the
government of Tanzania and LGAs has undergone various reforms in various areas of operation
including in management of tax and revenue administration (Nkanyanga, 2014; Ali et al., 2018). These
reforms in revenue administration attempts to improve tax efficiency and tax fairness as pillars to
improve weak performance of revenue collections (ibid). Thus minimizing the financing gap between
projected and actual revenue collections.

Although the Government of Tanzania have made effort in the area of revenue mobilization and
administration including outsourcing the revenue collection to private agents, the measures have not yet
bear the fruits ( Osoro, 1995; Keters et al., 2009; Nkanyanga, 2014). According to Fjeldstad et al.,
(2018) and Agarwal (2017) the poor performance in revenue collection is due to outdated registers of
taxpayers, properties, businesses, land and poor financial records of the collections. Furthermore, poor
administrative capacity in assessing revenue-own base and tax base enforcement, tax evasion, wide
spread of corruption (embezzlement), inconsistence in data and reporting and political interference still
affect performance of collections in LGAs in Tanzania (Mtasiwa, 2013;Fjeldstad et al., 2018).

Correspondingly, in 2016 the government through CRDB and NMB banks launched e-payment
products which are accessible online through Point of Sale (PoS) terminal devices and physical agents
such as SimBanking, Fahari Huduma wakala, Microfinance branches, and government centers, NMB
mobile, NMB Wakala and Cash Collections Points(CCP) (Makene, 2016). The products are integrated
with LGRCIS to enable the LGAs to use e-payments in the collection of revenues. The utilization of
these modernizations in revenue administration attempts to improve tax efficiency and tax fairness as
pillars to support revenue collection which can bridge the gap between what could be collected and
actual collections (McCluskey, 2015). Thus promoting voluntary conformation and convenience ease
of use payment platforms.

Several studies have been conducted in Tanzania concerning the performance of revenue collection in
LGAs. The conducted studies indicated that the poor revenue collection is due to administrative
incapacity, inexperienced staffs, corruption, poor plans and policies (Kaongo, 2015 ; Nuluva, 2015).
Other studies indicated that ICT and e-payment have effect on effectiveness and efficiency in
operational performance (Sanga, 2015), increase of monthly revenue returns (Mohamed, 2015),
reduction of administrative and collection costs and increase of transparency (Chatama, 2013). So far
the studies conducted on the revenue collection using electronic method have concentrated on the
impacts of ICT and e-payment (EFDs) on performance of service and operations in general (Chatama,
2013; Kaongo, 2015; Nuluva, 2015; Sanga, 2015). These studies have not yet been able to examine in
details the role of e-payments in revenue enhancement in local authorities. In addition, the studies have
not analyzed the challenges causing the inefficiency and ineffectiveness of these e-payment methods of
revenue collection. Therefore, this study examined the role of introduced e-payment system on the
collection of revenue in LGAs to fill the information gap.