Antecedents of Perceived Auditors’ Vis-À-Vis Pressure Groups’ Power in Public Sector: A Case Study of Dar es Salaam

Abstract

This paper examines the usefulness of auditors-versus-pressure groups’ power in enforcing accountability in
the public sector. The paper demonstrates mobilisation and lobbying model and uses data, collected from
Dar es Salaam, Tanzania, to test the significance of difference in the perception of accountants and nonaccountants of the pressure groups. Many-Whitney U-test was used to determine the similarity between the two groups, with the factor analysis being deployed to establish the underlying factors for pressure groups’ popularity over auditors. The study found three reasons that make pressure groups more popular in the eyes of the people. The first reason is the kind of evidence that auditors seek; the second is the execution outcome and types of actors involved; and third is the exposure of reports and ethical issues. The paper is based on the findings of a study that focused on a single case and, therefore, it may not be appropriate to generalize findings in different political and cultural settings without qualification.