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This study aims to examine expectations on content of accounting information and ability to interpret accounting information as associated factors on the extent of usage of accounting information in Tanzania public corporations. The usage of accounting information by politicians in the world context have led to mixed results.Further, the use of accounting information by Public Accounts Committee (PAC) in monitoring public corporations has not been consistent, hence calling for an examination on the practice to get insights explaining the extent of usage of accounting information. Data for the study were gathered using a survey instrument from Public accounts committee members and ex-members from 2005 to 2022. The study used Partial Least Square Structural Equation Modeling [PLS- SEM] to analyze data. Findings reported coefficient determination (R2) of 0.640 that explained a 64% variation in the extent of usage of accounting information as a dependent construct. The study found that expectations on content of accounting information and ability to interpret accounting information were positively and statistically significant as factors associated with the extent of usage of accounting information in Tanzania public corporations. Thus, the study strongly recommends to the Parliament, Regulators, practitioners, and other relevant stakeholders, to consider the findings of this study to enhance the extent of usage of accounting information. This can be done through crafting and implementing policy making for usefulness of accounting information driven by the Public Accounts Committee needs. Besides, the producers of accounting information must ensure accounting information possesses a quality, relevance, and appropriateness to influence the ability to interpret accounting information and meet expectations on content of accounting information, hence improving the extent of usage of accounting information in Tanzania public corporations.

The objective of the paper is to examine determinants of the extent of usage of accounting information by the Public Accounts Committee in Tanzania public corporations moderated by effective communication. This study's guiding theories are an agency, accounting information usefulness, and communication. The study used a positivist philosophy, deductive approach, and cross-sectional survey design. The researcher used quantitative data analysis focused on 110 questionnaires made by PAC members and nonmembers. The Partial Least Square –Structural Equation Modeling [PLS-SEM] was used to support multivariate statistical analysis. The study reported a coefficient of determination (R2) of 0.584, implying that trust in accounting information, perception of quality of accounting information, knowledge of accounting information, and effective communication moderated by effective communication explain a 58.4% variation in the extent of usage of accounting information. The study results showed that trust in accounting information and knowledge of accounting information has a statistically significant positive impact on the extent of use of accounting information. The perception of the quality of accounting information and effective communication had a statistically insignificant positive effect on the extent of accounting information usage. Besides, the study results confirmed the absence of moderating effects of effective communication of accounting information on the relationships between determinants of accounting information usage and the extent of use of accounting information.

This study examines the extent of accounting information disclosure to Public Accounts Committee in Tanzania Public Corporations. The study is driven by Public Accounts Committee as an oversight organ and accountability challenges facing Tanzania public corporations. The study used positivist philosophical approach. The study was supported by the multiple theories of agency and communication. Data for the analysis were gathered through cross-sectional research using a survey method from members and ex-members of Public accounts Committees from 2005 to 2022. The received valid response from participants were 110. The reliability statistic test of Cronbach Alpha was tested for five measures and confirmed to be 0.693. The study found that the extent of accounting information disclosure was encouraging, yet some outlier measures need to be strategically improved in Tanzania. The study adds knowledge on the accounting information disclosure to politicians and narrow down the contextual gap as most studies on accounting information disclosure were done in developed countries. Besides, the research has practical and policy implications aimed at enhancing the extent of accounting information availability to politicians.