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ABSTRACT
This research proposal is an attempt to study the role of accounting data as a tool of performance evaluation in public sectors. This research proposal has four chapters: Chapter one is on back ground of the problem, statement of the problem, objective of the study, research questions, and significance of the study, scope of the study and limitation of the study. Chapter two is on literature review of the study on both theoretical and empirical literature review. Chapter three is on research methodology which will be used on the research process; research design (case study analysis), research techniques, population, sampling techniques (simple random, and purposive), sample size, data collection techniques (interview, questionnaires, observation, and documentation), and types of data (primary and secondary data) and chapter four is on research budget and schedule of activities.

ABREVIATIONS/ACRONYMS
ADA Advanced Diploma in Accounts
IAA Institute of Accountancy Arusha
IHI Ifakara Health Institute
IFRS International Financial Reporting Standard
IAS International Accounting Standard

CHAPTER ONE
1.0. INTRODUCTION
1.1. BACKGROUND OF THE PROBREM
Accounting data are all the data which are found in ledgers, journals and spreadsheets that support a financial statement, can be in a form of hard copy or machine readable data, information from which conclusions are drawn. Accounting data are among the most useful sources of information available to government and local governments and to the public in general. This information provides the core of the data used in evaluation, planning, allocation of resources, and measurement of compliance with country regulations
Accounting data in form of financial statements can be used in evaluation and interpretation of how the



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