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Mediating Role of Knowledge Management in the Influence of Electronic Human Resource Management on Supporting Staff Job Performance in Tanzanian Public Universities Seni, Alex Silas; Chachage, Bukaza; Kapaya, Saganga
Jurnal Ilmu Sosiologi Dialektika Kontemporer Vol 13, No 2 (2025): Juli – December 2025
Publisher : dialektika kontemporer

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Abstract

Public institutions in developing countries often struggle to translate technological investments into tangible improvements in employee performance. While Electronic Human Resource Management (e-HRM) is recognized as a catalyst for efficiency, its effectiveness in African universities remains underexplored. This study investigates the critical mediating role of Knowledge Management (KM) in the relationship between e-HRM constructs—Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions—and Supporting Staff Job Performance in Tanzanian public universities. Grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT) and Nonaka’s SECI model, a cross-sectional survey was conducted among 362 supporting staff from three universities. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicate that KM fully mediates the effects of Effort Expectancy (β = 0.110, p = 0.005), Social Influence (β = 0.207, p < 0.001), and Facilitating Conditions (β = 0.076, p = 0.029) on job performance. In contrast, Performance Expectancy revealed no significant indirect effect (β = 0.018, p = 0.510). The findings extend UTAUT theoretically by emphasizing Knowledge Management as a central mechanism through which perceptions of ease of use, social support, and institutional resources enhance performance, thus unpacking the “black box” between technology perceptions and outcomes. For practice, the study underscores that universities must invest not only in technology but also in knowledge-sharing platforms, training, and collaborative practices to optimize e-HRM benefits, a lesson pertinent to resource-constrained environments globally.
Audit Committee Size and IFRS Disclosure Compliance in the Tanzanian Banking Sector Mwesigwa, Jordson Itekulana; Kapaya, Saganga; Layaa, John.N.
Journal of Industrial Engineering & Management Research Vol. 6 No. 6 (2025): December 2025
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v6i6.671

Abstract

This study examines the effect of audit committee size (AUDCOMS) on the level of financial disclosure, measured using an IFRS disclosure index. A sample of 40 licensed banks was analyzed using robust regression to determine whether variations in audit committee size influence disclosure practices. The results show that audit committee size has no statistically significant effect on disclosure levels (β = −0.005, p = 0.609). This indicates that increasing the number of audit committee members does not necessarily improve the transparency or completeness of financial reporting. The findings suggest that factors other than committee size such as members’ audit expertise, independence, and effectiveness may play a more meaningful role in shaping the quality of financial disclosures. These insights underscore the need for governance reforms that prioritize competency and oversight quality over numerical composition.