Mediating role of the regulatory framework in board accountability and sustainable growth of agricultural marketing co-operative societies in Simiyu, Tanzania

Bibliographic Data

ID22110514
AuthorsAngelina Lucas Nkilijiwa (0009-0008-4955-7201, Moshi Co-operative University, corresponding author)
Year2026
Volume12
Issue1
Publication date2026-12-31
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueCogent Social Sciences (JOURNAL)
Journal identifiersISSN: 2331-1886 • E-ISSN: 2331-1886
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/23311886.2026.2624822
OpenAlexW7130434409
LanguageEN
References cited85

Sustainability remains a major challenge for Agricultural Marketing Co-operative Societies (AMCOS) in Tanzania, where governance is key to growth. This study examined how the regulatory framework mediates the relationship between board accountability and the sustainable growth of AMCOS in Simiyu Region. Guided by agency and institutional theories, the study employed a convergent parallel mixed-methods design. Data were collected from 237 AMCOS managers using questionnaires and from 6 District Co-operative Officers via key informant interviews (KIIs). Quantitative data were analysed with PLS-SEM, while qualitative data were thematically analysed. Findings indicated that board accountability moderately enhanced AMCOS growth, with effective monitoring, timely reporting, and transparent disclosure fostering trust and sustainability. The regulatory framework exerted a significant direct effect and mediated the accountability-growth relationship, highlighting its dual role. Among growth indicators, membership growth was strongest, whereas asset growth and product innovation remained weak due to limited resources, traditional business models, government dependency, and limited board capacity. The study concludes that AMCOS growth, mainly through membership expansion, is moderately driven by board accountability and strongly shaped by regulatory frameworks, while innovation and asset growth remain constrained. The study urges policymakers to balance enforcement with capacity building to strengthen innovation and stability in co-operatives

Accountability · Corporate governance · Enforcement · Sustainability · Sustainable Growth Rate · Cooperative Studies and Economics · Corporate Finance and Governance · Corporate Social Responsibility Reporting

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