Determinants of Ethical Procurement Practices in Public Entities in Tanzania: A Case Study of the National Audit Office (NAO) Headquarters, Dar Es Salaam

Abstract

The study sought to determine factors influencing ethical procurement practices in public entities in Tanzania with specific reference to the National Audit Office Headquarters in Dar es Salaam. Specifically the study determined the effect of fairness on procurement ethical practices; investigated the effect of transparency on procurement ethical practices; assessed the effect of integrity on procurement ethical practices; and finally evaluated the effect of code of ethics and conduct on procurement ethical practices. A case study design adopted in which 23 (twenty three) employees were selected and served with questionnaires whereas 7 (seven) employees were purposively sampled for a face to face interview, thus making a total of 30 (thirty) respondents.  Quantitative data were analyzed through descriptive analysis, whereas qualitative data were analyzed through thematic and content analysis. The study findings indicate that adherence to code of ethics and conduct, fairness, transparency and integrity in the procurement process; have positive influence on the level of ethical practices achieved by the entity in its procurement process. The study concludes that enhanced ethical practices coupled with compliance with rules and regulations will close rooms for procurement corruption and fraud in the public entities.The study further recommends that ethical procurement practices should consistently be monitored and evaluated so as to ensure that procurement activities are conducted in a fair, transparent and in compliant manner with the applicable legal and regulatory framework.