Article citationsMore>>

Lupia, J. and Kagata, L. (2024) Evaluation of the Performance and Constraints of Savings and Credit Cooperative Societies (SACCOs) in Tanzania. Mbeya University of Science and Technology Journal of Research and Development, 5, 854-862.
https://doi.org/10.62277/mjrd2024v5i30055

has been cited by the following article:

• TITLE: Legal Environment and SACCOS Financial Performance in Mbeya, Tanzania: Mediated by Corporate Governance

  AUTHORS: Stewart Mbegu

  KEYWORDS: Legal Environment, Corporate Governance, Financial Performance, SACCOS, Institutional Theory

  JOURNAL NAME: Open Access Library Journal, Vol.13 No.1, January 28, 2026

  ABSTRACT: The study was conducted in the Mbeya region of Tanzania, analyzing how corporate governance and the legal environment affected the financial performance of Savings and Credit Cooperative Societies (SACCOS), with a focus on the mediating role of corporate governance. A quantitative survey utilizing a census of 83 active SACCOS collected primary data via structured questionnaires. The study reveals that corporate governance has a substantial and positive direct effect on the financial performance of SACCOS (β = 0.966, p β = 0.977, p β = −0.098, p = 0.027). Nevertheless, corporate governance fully mediates the relationship between the legal environment and financial performance, resulting in a strong positive indirect effect of the legal environment on performance (β = 0.944, p