Dr. Helena Thomas Haule is a scholar in Accounting and Financial Management, specializing in cost and management accounting, financial accountability and budgeting, taxation, and the use of technology to enhance financial inclusion and tax compliance. She earned her PhD in Business Administration from the University of Dar es Salaam in 2014, conducting research on the delivery of microfinance services to low-income individuals in Tanzania. Her teaching and research interests encompass governance, regulation, and sustainability in accounting practice, with applications across diverse contexts, including microfinance, oil and gas, manufacturing, and religious organizations. Dr. Haule has published in peer-reviewed journals and conference proceedings and actively mentors postgraduate students in accounting and business disciplines.
Dr. Helena Thomas Haule’s research interests focus on accounting, financial management, and governance in emerging economies, with particular attention to how regulatory frameworks, technology, and institutional factors influence financial accountability, sustainability, and inclusion. Her work explores themes such as digital financial inclusion through FinTech, environmental and management accounting in organizations, budgeting and financial accountability in both formal and religious institutions, and local content and business networks in the oil, gas, and manufacturing sectors. She has a special interest in applying these themes to understand how organizations adopt practices that enhance transparency, efficiency, and sustainability.
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Dr. Helena Thomas Haule is currently engaged in a collaborative book project with colleagues from the University of Dar es Salaam and another higher learning institution, focusing on qualitative research in social and business studies. The project emphasizes making research knowledge and skills more accessible and highlights the importance of enhancing the application of qualitative approaches in developing countries like Tanzania, where such methods are underutilized despite their potential to generate rich and in-depth insights for practitioners and policymakers.
Dr. Helena Thomas Haule has published in various areas of accounting, financial management, and related fields, with a focus on regulatory influences, financial inclusion, environmental and management accounting, and governance across diverse sectors in Tanzania. Her work includes peer-reviewed journal articles and conference proceedings, exploring topics such as the adoption and effective use of electronic fiscal devices in the oil and gas sector, digital financial inclusion through mobile financial services, environmental management accounting in manufacturing firms, budgeting and financial accountability in religious organizations, and business networks and local content practices in extractive industries. Her research consistently emphasizes the interplay between regulation, technology, institutional factors, and organizational practices in enhancing financial sustainability and accountability in emerging economies.