IMPs_Dataset

Description

H1:Revenue diversifcation positively influences financial sustainability H2: Capital budgeting practices positively influences financial sustainability H3: Sustainability audits positively and significantly moderate the influence of revenue diversification on financial sustainability. H4: Sustainability audits positively and significantly moderate the influence of capital budgeting on financial sustainability. The data was collected from 288 SACCOS managers through cross-section design and random sampling procedure.The findings indicate that revenue diversification, capital budgeting affect financial sustainability positively and significantly, with dominance in revenue diversification. Additionally, sustainability audits demonstrate siginificant positive moderating effect on revenue diversification and financial sustainability linkage. Although, negative moderating effect of sustainability audits on connection between capital budgeting parctice and financial sustainability in oberved. This means that financial sustainability can be improved when management consider and implement revenue diversification, capital budgeting and sustainability audits factors. However a care should taken when magamenent integrate sustainability audits on the relationship between capital budgeting practices and financial sustainability.

Steps to reproduce

The data collection permit was secured from the University of Dodoma, which facilitated obtaining the concert letters from the Ministry responsible for local authorities, regional administrations and local authorities. Such a concert helped to gather data from respondents. The study adopted a cross-sectional approach and a structured questionnaire to collect data from 288 SACCOS managers. While purposive sampling was relevant to select the study area and the type of participants, random sampling was used to determine participants. Yamane’s (1973) formula was utilised to determine the sample size of 234 from a sampling frame of 563. Although 228 (97.4%) questionnaires were completed and returned. The data were cleaned, edited and analysed through partial least squares structural equation modelling (PLS-SEM) supported by SMARTPLS4 software. The analysis outputs were presented in Figures and Tables for interpretation and discussion.

Institutions

• University of Dodoma

Categories

Funders

• Moshi Co-operative University financed data collection process

Licence