Latifa Hamisi Mbelwa




Latifa Hamisi Mbelwa

College/School/Institute/ Directorate/Unit:

University of Dar es Salaam Business School




Senior Lecturer

Current Summarised CV/Profile:

Dr. Latifa Mbelwa is the Dean of University of Dar es Salaam Business School (UDBS) and a Senior Lecturer of Accounting and Business Studies at the Department of Accounting, (UDBS). Her research interest is in Public Sector Accounting, Budgeting and Auditing. However, she extends research on Oil and Gas Accounting and Governance, research Management and Project Management.

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

  1. Deputy Coordinator of UDBS Postgraduate Office (2013-2014)
  2. Coordinator of Quality Assurance - UDBS (2016-2018)
  3. Head of Accounting Department - UDBS (November 2021-July 2022)
  4. Acting director of the Directorate of Public Service- University of Dar es Salaam (August –Dec 2021).
  5. Acting director of the Directorate of Research and Publication - University of Dar es Salaam (June –July 2022).
  6. Coordinator of UDSM-Sida Research Programme 2015-2022.

Professional Details:

Level of Education and where attained: (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, Social Entrepreneurship and Project Management Courses

Research interests:

  1. Research Area Interest
  2. Research Management and Project Management
  3. Oil and Gas Accounting and Governance
  4. Public Sector Accounting, Budgeting and Auditing

Recent projects:

UDSM-Sida Research Programme 2015-2022  

Recent publications:

i) Mbelwa, L, & Munyangabi, L.L (2021) Influence of Institutional and Decision Usefulness-related Factors on the effective Implementation of External Auditor’s recommendations in Tanzania’s Ministry of Finance (Vote 50), ORSEA Journal Vol. 11 (1)

ii) Mbelwa, L, &, Mahangila, D. (2020) Critical External Institutional Pressures towards Effective Implementation of IFRS in the Tanzanian Private Hospital Sector, ORSEA Journal Vol. 9, pp.90-109.

iii) Mbelwa, L, Adhikari, P, & Shahadat, K (2019) Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania; paper accepted on 17th March 2019 to be published by Journal of Accounting in Emerging Economies (JAEE)Emerald Group Publishing Limited.

iv) Mbelwa, L, & Munyangabi, L.L, (2019) Assessment of Factors that Influence Management Reliance on Internal Audit Function: Evidence from Oil and Gas Companies Operating in Tanzania, Business Management Review, Vol 22(1), pp.13-30 a special issue of Oil and Gas (BMR-OG).

Other publications can be found through the google scholar link:


Membership and Registration:



  1. Member; Sida Steering Committee
  2. Member of UDSM Senate

Important Contribution:

  1. The best Female Students in Accountancy subject: Advance Certificate Secondary
  2. Best Conference Paper: Mbelwa, L., “The Role of Performance Measurement Practices in Enhancing the Use of Accounting Information and Budgetary Performance in Tanzanian Local Government Authorities (LGAs)”, paper presented at the 11th International Business and Social Science. Research Conference, held in Dubai UEA, January 8-9, 2015.
  3. Effective Coordination of UDSM-Sida programme Research Cooperation (2015-2020) with 64 PhD graduate and 48 Masters.
  4. Establishment of The East African Research Chair on Forced Displacement (EARCFD)