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Influence of Force Account on Value for Money in construction projects in Tanzania

Stephen Mayani
Institute of Accountancy Arusha, Department of Business and Procurement, P.O.Box 2798, Njiro Hill, Arusha
Leonarda Mwagike
Mzumbe University, Department of Procurement and Logistic Management, P.O. Box 1, Mzumbe, Morogoro,

Submission to VIJ 2024-08-01

Keywords

  • Force Account, value for money, project management, organizational personnel and organizational capital.

Abstract

The purpose of the study is to find out the influence of force account on value for money in construction projects in Tanzania. The study used a quantitative approach and a cross-sectional survey in collecting and analysing data. Data were collected from a sample of 196 respondents. Data analysis was done through descriptive and inferential statistics. The results show that adequate  personnel and project management significanty contribute to value for money achievement in construction projects using force account. Practically, this study adds on the existing knowledge of construction procedures by linking the facets of force account and value for money through cost reduction in construction of buildings in public institutions.Hence, public procuring entities should hire adequate personnel (engineers) and allocate supervision fund in the construction budget. This study has a potential benefit to the commubity because force account procedure provides employment opportunity to the community in construction as labourers, suppliers and providers of various goods and services to the project. 

The study has determined the influence of force account on value for money. The integrated results from literature review and study on influence of force account on VfM could assist in decision making to policymakers, practitioners and societies in choosing the right procedure in implementation of projects.

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