This article gives a brief overview of the evolving function of the management accountant and the accounting practices used by management. A brief overview of the process of implementing these changes and the reasons driving the changes. What were the motives for the implementation of the changes and what were the primary factors and how these changes are currently being put into applied in the real world?
In the past few decades, many authors have pointed to their work by Johnson as well as Kaplan (1987) to be an instance that has seen an alteration in the expectations of the management accountants. This paper provides a quick review of the reasons what, how, and how it has occurred a shift in the job of the management accountants over the past three years. Over the last few decades, the business environments have changed dramatically in part due to the advancements in technology as well as the increasing requirements of business leaders across the globe. These changes have led to significant changes in the business economics of the around the world, and management accounting isn’t an exception. With these changes, management accounting in general is affected, it has brought about changes to the methods and procedures for accounting and has been the subject of diverse debates regarding adjustments to the role of accounting. There are two main types of developments: the adoption of new techniques and tools that improve accounting practices, and , on the other hand, a shift in the role of the management accountants, which is being more involved in decision-making and providing advice instead of solely focused on giving information.
In the sections to follow this essay will provide an outline of the primary reason for the changes , and also how they affected management accounting procedures and in what way the changes have been adapted by the accounting industry.
The reasons behind the changes
The constant change in environmental and technological elements have impacted the world economy over the last couple of decades. Accounting and finance are a major element in the running of any economic system. It is a crucial element in the running of any economy, accounting practices have suffered greatly. However, the focus of this article is on management accounting and its practitioners and what, why, and in what way has there changed in their practices.
Working under the cloud of auditing, financial reporting as well as taxation on a many of occasions, management accounting has been able to escape the scrutiny of the critics. Management accounting is often viewed as a job of the manager accountants are confined to the bottom of the pyramid of accounting and restricted to planning and keeping track of budgets and books for organizational purposes and often just to the extent of compulsory professional or university courses. If we examine the matter from a the perspective of history, management accounting was in some ways, is still seen as a boring profession.
We can state that this is the globalization of markets that have increased competition, and the market conditions are volatile, and the time to react is short for businesses to take action. Innovations in production and information technology, which has reduced the amount of information processed by accounting specialists and allowed other employees to assume tasks for themselves that were previously reserved as being for accountants. [i]
In addition, systems like SAP have become more popular within multinational organizations and certain medium-sized companies. A recent study regarding this subject has shown that there is an evolution in the requirements of information for managers; this could be due to the evolving style of organization structure. Recent years have seen the intense competition between companies of getting ahead and where changes are required due to different market circumstances, and, of course, different business strategies utilized within different companies. All of these have led to changing the way of working of management accountants.
Implementing the changes, and its effects
If we review the latest research on the changing roles of the management accountants, we’ll find two main types of events which have caused a change in the working environment of management accounting. External factors have forced organizations to alter their internal structures in order to compete with the ever-growing technological advancements. Management accountants of the 21st century have evolved into an engine with multiple functions as they are now more engaged in accounting issues than ever before.
Managers today require more information than ever before for making decisions, and pertinent issues of organization that are essential for a profitable outcomes. Internal organizational aspects such as decision-making require advanced information and efficient techniques are required to complete the tasks. This is why the most of the information that managers and accountants are now electronically accessible at every level of the organization , as well as managers are able to immediately spot the variances in their performance and keep track of their performance every day. The new system has replaced the old method which allowed managers to monitor their progress at the end of each month. In a meeting between CIMA members, it was mentioned: “now systems are such that managers can generate information without reference to the financial analysts. So both have access to the same information. But they both use it in different ways. That has been a major change”.
There are a variety of terms used to describe the latest managerial accountant’s role or is expected to be and include “modern business-oriented accountant” (Granlund and Lukka 1998b), “business partner” (Siegal and Sorenson 1999), “internal business consultants (Burns and Vaivio, 2001)”, “strategic management consultant” (Holtzman 2004) and “Hybrid accountant” (Burns and Baldvinsdottir and Sorenson, 2005). The theme, however, was either way or the identical with regard to the new job. [ii]
However, the reality is that the function of the accountants is now more significant than it was before, and not just at the corporate level but also at the national and international levels. The main goal of the management accountants has been to increase their company’s performance and profits, however, nowadays, because of shifts in various economic and environmental factors, their strategy has evolved over the last few years for the better.
The most noticeable change over time is the fact that before there was a lot of management accounting is driven by requirement for compliance and control. Now, the focus on compliance and control is diminishing, while aspects like support for competitiveness have increased because of the increasing competition, a greater customers’ focus, the importance of quality, and of course, globalization.
The growing focus on supporting competition requires that management accountants possess strong analytical and communications abilities. In addition, they support and process managers and are involved directly in the process of making decisions. They also participate in the planning of short and long-term plans They also need to create systems that support and provide the essential information required. In these modern times, the management accountants must be become involved in formulating and execution of business plans.
To what extent has there been any change
In the present, contrasted to the previous decade’s management accounting practices have evolved quite a bit. managers accountants have to be able to reconcile the vast vision of business. Management accountants today are more efficient and effective. Accounting management is evolving, and the reason are the reasons. These are the factors mentioned previously: changes in social and economic structures, globalization, shifts in markets and technological advancements and lastly, but certainly not least, the necessity for companies to be more customer-centric.
The focus has changed from stewardship in the past to a more sophisticated roles for strategic planning and control of feed forward (pierce 2001). With the latest abilities, technology and more analytical abilities and leadership abilities, the new accountants for management are emerging in the new environment.
Management accountants these days focus their time in’strategic management accounting’ with the goal of expanding the scope that is traditional in management accounting. The term “strategic accounting for management was first coined in the work of Ken Simmonds in 1981. The CIMA describes it as management accounting that is focused on the information that is related to factors outside of the company in addition to non-financial and internally created information’.
The integration of these systems is becoming more vital because it permits managers to observe the day-to-day progress of their business processes. What is the way these processes are managed and what is the result, and in that method is considered to be an essential role for the new and improved management accountant. In addition, with the evolving function of the management accountant in certain organizations, their titles are changing , as we mentioned earlier. Examples include business analyst, business advisor and a few more.
Additionally, some studies have indicated that there could be more changes to the management accounting role Management accountants will assume the responsibility of handling issues such as designing, developing and running a financial and management information systems.
The current trend is that the management accountants are working with business units rather than working as an independent group as was the case previously. This is due to the shift in the role of the manager accountant as well as modifications to the organizational structure. Manager accountants are now working alongside engineers, managers, and engineers. [iii]
In some instances it’s observed that management accountants have a greater involvement in the development of corporate strategy. They tend to be more active and not operating as an independent unit. This is why the need for managers accountants to be more skilled, and advance is now a required qualification.
To summarize the current situation of the job changing, we could also add that to take it to next level , the factors played an important part, such as technological advancement as well as globalization, restructuring taking overs/mergers, innovative accounting practices and more. Accounting professionals are adapting this changes that are not just aiding organizations in becoming more efficient in generating profits and maximizing profits, but as well improving the image of the manager accountant.
In the end , we can claim that the evolving role of the managerial accountant is beneficial to the profession. To compete in the ever-growing economy with all the advancements happening all around us, accounting and finance is a key element in any economy that is successful.
The responsibilities of the management accountant has moved to a different dimension. Thanks to the latest techniques and technological advances have led to new software’s that make the work easier and more efficient for the manager accountant that is a constant requirement in this fast-paced market where the markets are highly competitive and error margin is high.
First of all my sincere gratitude goes at my professor Ms. Harrison Ngowi. He took a great deal of his time helping me through the process of writing this essay. His understanding of academics and nature of his personality have inspired me in a variety of ways. Without his guidance I may not have had the opportunity to gain a wide-ranging understanding of the research and also to finish my dissertation. I am also extremely thankful for the Dr. Joseph M. Temu for his insightful advice and guidance in the writing of this research paper, which helped me improve the quality of this paper.
I am grateful to the staff and management at Nachingwea District Council who made it possible for me to conduct my research. Particularly, my sincere gratitude is due to Finance department personnel who provided invaluable support and support to facilitate this study at NDC.
I also want to express my appreciation to my coworkers and friends especially Harrison Temu and Tumaini Richard for their constant assistance, encouragement, and valuable suggestions to finish my dissertation.
Not least of all my deepest gratitude and appreciation is due to my parents, Daniel S. Msangi and Shikanaeli D. Msangi, my fiancée Nyamizi G. Mgonela and my siblings. My mother and father always encouraged me in my quest to learn more and were a representation of the love they have for me. Brothers Samuel and Ephraim as well as my siblings Juliana, Angel Elizabeth, Rhoda, Tabitha, Veronica and Lucy for their support for me have always pushed me in my studies. They should be delighted to observe my growth in my education.
Edward D. Msangi
31st October 2012
To my dear parents: Daniel and Shikanaeli
Thank you for the support and love.
To Nyamizi, my most important person in my life Nyamizi
You were always there for me for the support and encouragementAcronyms
The following acronyms are employed throughout the study.
CAG Controller and Auditor General
DED District Executive Director
HODs Head of Departments
IBRD International Bank of Reconstruction and Development
LGAs Local Government Authorities
MED Municipal Executive Director
MOFEA Ministry of Finance and Economic Affairs
MTEF Medium Term Expenditure Framework
NAPA National Academy of Public Administration
NDC Nachingwea District Council
NGOs Non-Governmental Organisation
OPRAS Open Performance Review and Appraisal System
PCCB Prevention an Combacting of Corruption Bureau
PPE Plant Property and Equipment
SWOT Strength, Weaknesses, Opportunity and Threats
TNAO Tanzania National Audit Office
PER Public Expenditure Review
PMO-RALG Prime Minister Office-Regional Administration and Local Goverment
WB World Bank
The study examined the ways that budgetary control and budgetary management affect local government Authorities(LGAs) perfomance.This investigation was done at Nachingwea District Council (NDC) as a case study.The method used was a qualitative and the primary data were gathered using self-administered questionnaires , which had closed-ended questions. Secondary data were gathered by document review. The study utilized both convinient and judgmental sampling to select the study participants.
The research has led to several findings that have concluded that: the importance of the importance of proper budgeting and efficient budgetary control procedures and their impact on performance and identification of the elements that limit effective budgeting process and budgetary control that could hinder the effectiveness of LGAs.However the study pointed that the present system of of budgeting and control practices within LGAs are satisfactory however it was able to offer an elucidation of improvement of the existing system. The study also identified various aspects of performance with respect to budgeting and control procedures specifically the ways in which these practices can be used as a method to measure the performance. The main results of the research was the relation between budgeting, budgetary control and LGAs perfomance. There is a positive relationship between budgeting and control of budgets and performance at LGAs in the form of budget variances.
The study makes some suggestions to improve performance in LGAs and NDC due to the proper budgeting and control of budgets methods. These include: LGAs need to improve their budgeting practices with the using computers and software as well as consulting to inform the people accountable for these practices with the latest information, including involvement of accountants in budgeting Avoid copying the prior budgets in the same way and ensure budget transparency.
Table of Contents
List of Tables
List of Figures
This chapter outlines to readers a wide range of topics related to budgeting process and control of budgets with respect to the performance of Local Government Authorities (LGAs).
1.1 Background information for Nachingwea District Council (NDC)
Nachingwea District Council was established on December 31, 1983, when the Clerk of the National Assembly signed the certificate of its establishment in accordance with the provisions of of sections 8 and 9 under the Local Government Act 1982, (District Authorities). The council began operations on January 1, 1984. According to Local Government Authorities’ classification, Nachingwea District Council is classified as a class III. The Act clarifies the fundamental powers of the authority:
To ensure and support the protection of order, peace and good governance within its jurisdictional area.
To improve the social well-being and economic well-being of everyone within its the jurisdiction.
to formulate, coordinate and oversee the execution of all plans, including economic industrial, commercial and social growth within its jurisdictional area.
Monitor and supervise the performance of the duties and functions of the council by departments, offices, and employees.
To ensure that the council collects and makes efficient use of the revenue from the council.
to make laws that are that apply to all its areas of authority, and to review and approve of the village councils that are within its the jurisdictional area.
to consider, regulate and coordinate plans for development, projects, and programs of villages as well as township officials within its zone of authority, in order to maximize the benefits creation in the mobilization and development of forces productive within the township and village authorities and their use towards the enhancement of productivity; the rapid growth of the economic and social development in villages; improvement of rural living as well as to control and monitor the collection and use of the revenue collected by township and village councils.
To take all the necessary steps to ensure the protection and efficient use of the natural environment to support sustainable growth
As per the laws in force, to execute all such actions and activities that are performed by the people’s government in the level of district (Act of Parliament 1982)
1.1.1 NDC vision
The mission is that of Nachingwea District Council to have the sustainable and strong economic and social development with the participation of all stakeholders and the proper utilization of possibilities and assets by 2025.
1.1.2 NDC mission
The goal of the Nachingwea District Council is to provide sustainable, high-quality socioeconomic services to enhance the quality of life for the residents in the Nachingwea District through efficient and efficient use of resources as well as sound governance.
1.1.3 NDC objectives
NDC goals are aligned with the objectives that Local authorities were created in accordance with Local Authority Act no. 7 and 8 of 1982. These objectives are met through the implementation of projects funded through revenue collection or funds
Service has been improved, along with HIV and AIDS infection rates are reduced
Increase, sustain, and enhance the effectiveness and Implementation and effective implementation National Anti-corruption Strategy
Access to and quality of social services increased
Quality and quantity of economic services and infrastructure upgraded
Good Governance and administration services improved
Natural resources management and improvement of the environment
Gender equality, social welfare and empowerment of communities improved (Act of Parliament 1982)
1.1.4 NDC Strenghts, Weaknesses opportunities and threats (SWOT) analysis
The council’s strengths as well as weaknesses, opportunities and challenges in meeting its objectives. The SWOTs are detailed in Table 1.1
Table 1: NDC SWOT Analysis
Administrative structures that are well-established (vitongoji village – wards – District level)
There are only a few skilled staff.
The availability of a small number of working gears (transport facilities and buildings).
Fair distribution of extension staff and other staff , such as primary school teachers as well as health personnel.
Current good National policies.
Cohesion in society and stability of the political system.
Plenty of fertile soil for cultivation and pasture for livestock.
Potentially suitable areas to be used for irrigation agriculture.
Good network connectivity – air port and roads.
Existence of functional farmers’ groups, associations and cooperatives.
Lack of adequate training or refresher courses for Council employees.
Production and productivity are low.
Lack of funds to fund the execution of development projects.
Inadequate and inadequate functioning of institutions like offices, staff quarters schools and health infrastructures
The high cost of agricultural inputs.
Inadequacy of participation of the communities in the development activities.
Ineffective leadership at both the village and at the ward level.
Infrastructure for socio-economic development is not up to scratch.
Insanity regarding the sustainable use of the natural resources that are available.
Women are not involved in decision-making at different levels of household and leadership levels.
The Council is limited in its ability to create Human resources
Insufficient skills to managers and employees especially on Ward or Village Levels.
Tools that are not adequate and in bad working tools in poor
Farmers are not aware of market information and have no knowledge of processing products.
Inaccurate market prices for agricultural products.
Source: NDC Medium Term Expenditure Framework (MTEF) 2012
Analysis of SWOT in NDC
There are currently Non -Governmental Organizations (NGOs), Institutions and International organization to support the district.
Financial assistance from donors outside. .
The availability of a large number of livestock indigenous to the region and fertile soil.
The availability of a sufficient workforce.
A wealth of natural resources, including minerals, forest resources, and wildlife.
A growing culture of community involvement to activities for development.
Education levels of the students.
(Learning) as well as research institutions.
Presence of Microfinance Institute to offer the farmers with credit facility
There are supportive private sectors like stockist, NGOs, and NGOs
Market opportunities are being made more accessible (due to the improvement of roads networks)
There are telecommunication networks that exist like Airtel, Tigo, Zantel, Tanzania
Telecommunications Company Limited (TTCL) and Vodacom and Internetservices
The prevalence of livestock, agricultural and human illnesses, including HIV/AIDS.
Conditions of adverse weather (Frequent Droughts).
Traditions of social and cultural practice.
The wide spread of gender inequality is because of complex socio-cultural issues.
Source: NDC Medium Term Expenditure Framework (MTEF) 2012
1.2 Background information on the issue
This research aims to better understand the way budgeting and budgetary controls are related to Local Government Authorities (LGA’s) performance. LGAs have the potential to make a substantial contribution to the welfare of the public by implementing government policies as well as the delivery of public services essential to people in a particular area. The unique advantage of LGAs in terms of economics is the proximity of residents to administration and decision makers of the programs that offer services. Local government is able as the transparent, most accountable administration level in giving services to its local community. The fiscal management of LGAs is strong and helps in the the full implementation of local programs since the needs of the community’s well-being is considered in local policies; ensuring that the policies are implemented with a sustainable fiscal approach and resources aren’t wasted due to unproductive, inefficient, wasteful corruption or inefficient processes. The potential for responsiveness to the citizens is not a lot in the event that funds meant to provide services end up in the pockets of bureaucrats and politicians (Shah 2007). Budgets for the LGAs of Tanzania are derived from domestic sources and total grants exceed the amount of one trillion dollars (Tanzania National Audit Office (TNAO) 2010).
A majority of LGAs have a balanced budgets, which require strict budgetary oversight. Effective budgeting and budgetary control are the best way to ensure proper use of funds allocated from the federal government the council to develop the council at issue. Effective budgeting and a high-quality level of budgetary control rely on a coordinated and effective method of planning and controlling of the operation. A coordinated and effective budgeting and budgetary control allows for monitoring and the implementation of planned activities. It also gives direction and guidelines to the officials of the council and other participants on services provided throughout each fiscal year.
In many LGAs, audit reports have revealed budgetary variances that contribute to poor performance because of the lack of proper monitoring of budgeting, and a high control over budgets as well as haphazard redistributions and embezzlement.
In this research the researcher examines the budgeting process as well as budgetary control with regard to the performance of local government in the case of Nachingwea District Council and to analyze the connections between budgeting control of budgets and performance.
While performing their duties, each LGA is entrusted with the obligation of passing an elaborate budget that includes estimates of the amount that are expected to be received, and the amount expected to be paid out by the LGA in the course of the fiscal year, not less than two months prior to the start of every fiscal year. Each LGA must present the budget performance schedules that evaluate actual income and expenditure against the approved budgets to provide additional data to an accounting statement.
Budgeting and Budgetary Control practices is a crucial tool of control and performance evaluate. It is an essential element of increasing Local Government performance and comparing the performance of the current year with expectations in the hope of achieving the equilibrium. When conducting the day-to-day operations for Local Government Authorities, effective budgeting and control of budgets is the most important operational procedure, and it must be given priority. Budgeting and control of budgets is a practice that has been in place in LGAs for many years, however the people and stakeholders are becoming increasingly dissatisfied with the way in which councils are managed. The LGAs aren’t just criticised for not having a proper budget control, but also due to the ineffective method of planning the revenue and expenditure.
Inefficiencies in budgeting as well as budgetary oversight by LGAs has caused discontent and even criticism of the council’s management of finances. The most current report released by the Controller and Auditor General (CAG) more LGAs than ever before received a negative and skewed review of their accounts.
The analysis shows that, of the 133 LGAs that exist located in Tanzania, 48.5% had unqualified opinions, 48.5% had qualified opinion, and 3% had an negative opinions. The number of opinions that are unqualified has dropped from 77(58 percent) in 2008/2009 to 65(48.5 percent) in 2009/1020, while the number of qualified opinions has been increasing from 55(41%)) in 2008/2009 to 65(48.5 percent) in 2009/2010. The number of negative opinions is also increasing from 1(1%)) in 2008/2009, to 4(3 percent) in 2010/2009 (TNAO 2009/2010).
The information reveals inadequate management of money by local authorities in Tanzania The reason the lack of oversight from the council’s management to oversee and oversee the implementation of projects. For instance, Council transfers funds to villages and wards without following up. This is a sign of the low capacity of LGA for budgeting and controlling budgets, which results in low performance. This sets into “the researcher’s fundamental problem” to be investigated.
1.3 Description of the problem
The goals of LGAs are not-for-profit. Educational, social, and economic services are among the objectives of LGAs, which are geared to groups or individuals who were provided with the services. The department heads in LGAs as well as their counterparts in the merchandise industry are responsible for the management of resources in the economy instead of looking to gain monetary benefits. So, LGAs, are a good example for a non-profit organisation should have adequate and efficient procedures for budgeting and control procedures (Matz as well as Usry 1984). Since their inception from 1961 until 1965, the budgeting and control practices of LGAs have been unsatisfactory. They have been characterized by poor management of public funds as well as insufficient collection of income, which led in the failure Council Council to achieve its economic and financial goals, leading to the poor performance.
The process of budgeting and control of budgets is essential as it can result in poor performance by councils. A recent study of expenditure and revenue revealed that 103 Councils in Tanzania have incurred a total expense of Tshs. 1,373,576,272,098 compared to total income of Tshs. 1,521937,206,309 recurrent grant. Three hundred and one (31) LGAs made an expenditure totalling Tshs. 451,774,320,398 versus total revenue of Tshs. 426,419,510,511. This is the result of budgetary deviations of Tshs. 148,360,934,211 and Tshs. 25,354,809,887 respectively. In addition, the report indicates that outstanding receivables as well as prepayments for all Local Authorities in Tanzania totaled Tshs. 44,059,104,038. This is a sign of inadequate budgeting system and budgetary control because Local Government practices a balanced budget (TNAO 2010).
Effective budgeting and budgetary practice is a major obstacle for LGAs to effectively participate in the economic development of the Council, leading to low performance. Implementing a proper budgeting system and budgetary controls can improve performance since it keeps Council staff focused on its goals and programs for the Council. In this context that the study was interested in looking at the budgetary process and its control in relation to the LGA’s performance.
1.4 The research objectives
In response to the various research on the concept of budgeting and control in relation to performance, and in particular the lack of research on LGAs the aim of this study is to establish the connection between budgetary control and performance. The research will then examine whether the acknowledged connection between budgeting, control, and the performance of that budget is established through the budgeting process and supervision that is the responsibility of Nachingwea District Council. This is a listing of the main objectives of this study:
To determine the importance of budgeting and control to determine the role of budgeting and control Nachingwea District Council
To determine the causes that restrict the proper budgeting process and budgetary control Nachingwea District Council
To determine if proper budgeting and control of budgets help in the improvement of performance at Nachingwea District Council
To reveal the weaknesses of the budgeting system and budgetary control that contribute to the misuse of public funds. We will recommend measures to stop the problem and help Nachingwea District Council to perform better.
To establish the connection between budgeting, budgetary control and performance of Nachingwea district council.
1.5 Research questions
The research was guided by the following research questions:
What are the responsibilities of budgeting and budgetary management within Nachingwea District Council?
What are the main factors that hinder the proper budgeting and budgetary control within Nachingwea District Council?
How is performance affected by good budgeting and control of the budget In Nachingwea District Council’
What are the weaknesses of the current budgeting system and budgetary control that lead to the misuse of public funds? What are the potential for improvement?
What is the relationship to Nachingwea District Council performance and budget control and budgeting?
1.6 The scope of the study
As the researcher is not able to conduct the research on the scale of the entire nation due to the scarcity of time and financial sources, the research chose to use Nachingwea District Council as the study case, however the techniques could be applied to other local governments with similar circumstances in budgetary controls . But, generalization must be avoided.
1.7 Justification for the study
Local authorities are the grass foundation of development for the Tanzania economy since every single citizen lives within a specific local authority. Inappropriate use in the use of government funds due to unethical officials, or inefficiency in the collection of revenues or because of a lack of accounting expertise has been extensively documented in Tanzania the local government. The study will address the following issues:
1.7.1 For Theory
It could provide additional research on the performance of organizations and budgets and provide future scholars with an excellent reference source in the area of investment and finance. It also attempts to fill in the gaps in the literature on the way budgeting and control influences performance from the perspective of LGAs, specifically in Tanzania. It offers a fascinating perspective on the connection between budgeting, budgetary control and LGA performance through an academic study. In addition, it demonstrates how budgetary control and budgeting practices impact LGA performance. In addition, it extends the research that is already in place with more concrete data. Additionally, the study helps to expand the LGAs research, particularly with regard to measures of performance within LGAs.
1.7.2 For Empirical Practices
The present study recommends steps to ensure that budgets are properly managed and control that can speed up the process and help overcome the potential issues and weaknesses to enhance the effectiveness of LGAs. The results of this study will provide Municipal Directors (MED) as well as District Executive Director (DED) and Head of Departments (HODs) of Councils with a more comprehensive understanding of how to apply budgetary and control procedures within the LGAs. The study provides additional evidence of budgeting and control practices for local government areas in Tanzania. In addition it will allow the researcher to gain more abilities to conduct research and come up with solutions for organizational problems . Additionally, it will help in the fulfillment of the requirements of the Masters degree on Finance and Investment of Coventry University.
1.8 The study’s limitations
The study was restricted to the following aspects
The time and effort of the researcher does not allow for the analysis, collection and interpretation of the data to the best extent that is expected. The researcher did his best to be aware of this to get positive outcomes.
Access to the data.
This was just one of the issues that the researcher encountered during the course of research. Certain documents were classified and they could not be obtained simple. The researcher requested permission to officials involved as well as assured that the data was meant for educational purposes only.