Examining the Role of Advisory Board Accountability in Enhancing the Performance of Technical Education Institutions: Evidence from the Tanzania Institute of Accountancy

Abstract

This study investigates the impact of advisory board accountability on the performance of Technical Education Institutions (TEIs) in Tanzania, with a focus on the Tanzania Institute of Accountancy (TIA). Adopting a qualitative case study approach, the research draws on in-depth interviews with key institutional stakeholders and analysis of relevant documents. The study argues that board accountability is a pivotal determinant of TEI performance, directly contributing to improved enrollment, infrastructure development, and stakeholder satisfaction when mechanisms such as transparency, ethical leadership, and stakeholder engagement are effectively implemented. However, challenges such as overlapping regulatory mandates and limited financial autonomy moderate these positive effects. The research critically contrasts effective governance theory with alternative governance frameworks, justifying its theoretical approach while acknowledging contextual complexities. Recommendations include strengthening accountability mechanisms, harmonising regulatory frameworks, and enhancing institutional autonomy. The findings offer practical insights for policymakers and institutional leaders seeking to advance governance and performance in technical education settings in Tanzania and comparable contexts.