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Usakli, A. and Rasoolimanesh, S.M. (2023) Which SEM to Use and What to Report? A Comparison of CB-SEM and PLS-SEM. In: Okumus, F., Rasoolimanesh, S.M. and Jahani, S., Eds., Cutting Edge Research Methods in Hospitality and Tourism, Emerald Publishing Limited, 5-28.
https://doi.org/10.1108/978-1-80455-063-220231002

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