UNIVERSITY OF DAR ES SALAAM
UNIVERSITY OF DAR ES SALAAM BUSINESS SCHOOL (UDBS)

Henry S.Z. Chalu

Title:

Prof

Name:

Henry Zeno Chalu

College/School/Institute/ Directorate/Unit:

University of Dar es Salaam Business School

Department/Section:

Accounting

Position:

Associate Professor

Current Summarised CV/Profile:

Dr. Henry Chalu is an Associate Professor of Accounting and Finance at the Department of Accounting, UDBS. His research interest centres on design and development of accounting information systems and accounting technologies, public sector accounting and auditing, environmental management including and finance, financial institutions including central banks, commercial banks and microfinance institutions, public finance (taxation), accounting and auditing standards as well as corporate governance and corporate finance.

Dr. Chalu has supervised and externally examined a number of Masters Dissertations and PhD Thesis both inside the country and outside Tanzania. He has also published articles in refereed academic journals and presented research papers at various academic and professional conferences. 

Dr. Chalu has held numerous administrative positions at the University of Dar es Salaam including:

Head of Department of Accounting - UDBS (2013-2021)

Coordinator of Management Development and Consultancy Bureau - UDBS (2010-2013)

 Member, UDSM Budget Committee (2010-2013)

Professional Details:

Level of Education and where attained:

B.com (Accounting) - University Dar es Salaam, Tanzania

MBA (Finance)- University Dar es Salaam, Tanzania

Licentiate degree - University Umeå School of Business, Economics and Statistics (USBE).

PhD (Business Administration)- University Dar es Salaam, Tanzania

Specialised areas of teaching:

Accounting Information Systems (AIS), Financial Accounting (Intermediate and Advanced), Public Sector Auditing and financial management, Taxation, Environmental Accounting, Financial Reporting, Accounting for extractive industries (e.g. Oil and Gas and Mining), Management Accounting as well as Accounting Theory

Research areas of interests:

 

Accounting information systems

Accounting quality

Public finance (taxation including tax audit)

Accounting theory

National accounting and economic accounting

Business valuation

Management accounting

Financial accounting and reporting

Macroeconomics

Data analytics

Recent projects:

Accounting and Finance Research Initiative (ACAFRI)  - AAFA & PAFA, 2022 – 2023

Recent publications:

Ntui, P. P., Mzenzi, S., & Chalu, H. (2021). Firm Characteristics and Environmental Disclosure in an Extractive Industry in Tanzania. Business Management Review, 24(2), 33-54.

Kingazi, G. P., Chalu, H., & Kitindi, E. (2021). The Relationship between organizational Characteristics Variables and Management Accounting System Attributes in Manufacturing Firms. Business Management Review24(1), 50-70.

Mssusa, N. K., Chalu, H., & Temu, S. (2021). The Moderating Effect of Professional Boards on the Influence of External Audit Services on IPSAS Implementation in Tanzania: The Accountants’ Perspectives. Business Management Review24(1), 1-17.

Kakozi, E. J., Chalu, H., & Mzenzi, S. I. (2021). Assessing the Mediating Role of Audit Committee on the Relationship between Board Independence and Earnings Quality in the Tanzanian Listed Firms. ORSEA JOURNAL10(2).

Chalu, H. (2021). Board characteristics, auditing characteristics and audit report lag in African Central Banks", Journal of Accounting in Emerging Economies, 11(4),  578-609.

Chalu, H., Juma, H., & Thomas, H. (2021). Business networks, regulation and local content in Tanzania's oil and gas sector. The Extractive Industries and Society. 8(2)

Kabwe, M., Mwanaumo, E., & Chalu, H. (2020). Effect of corporate governance attributes on IFRS compliance: evidence from a developing country. Corporate Governance: The International Journal of Business in Society, 21(1), 1-21.

Other publications can be found through the google scholar link: ‪Henry Chalu - ‪Google Scholar

Membership and Registration:

  1. Member of the American Accounting Association (AAA)
  2. Member of the African Accounting and Finance Association (AAFA)
  3. Member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ)
  4. Member of Board of Directors (also Chairperson of the Audit Committee), Ngorongoro Conservation Area Authority, 2022 – present.
  5. Member of Ministerial Audit Committee, Ministry of Education, Science and Technology, 2021 – present

Important Contribution:

  1. Development of accounting contents for oil and gas sector in the country
  2. Introducing courses on accounting information systems as well as public sector auditing
  3. Conducting research in Central bank accounting and auditing
  4. Establishing conference on accounting and finance of natural resources
  5. Organization of the 9th African Accounting and Finance Conference (AAFC 2019)
  6. Spearheading accounting and finance research in the department