Authors: Lina A. Swai (Institute of Accountancy Arusha) and Prof. William Tieng’o, PhD (Institute of Accountancy Arusha).
Abstract: The study examined the Relationship between Working Environment and performance at Local Government Authorities in Bahi District Council, Tanzania. The study adopted the descriptive study design and quantitative research approach using the sample of 68 employees and six heads of departements. A self-administered questionnaire was employed as a tool for data collection where by both groups filled the questionnaire. The study used the Statistical Package for Social Sciences (SPSS) to analyse data whereby descriptive and inferential statistic were employed to process findings. The study establishes that employee performance was moderate as majority agreed on high revenue growth and customer satisfaction while the majority were not sure on customer retention effectiveness and profit margin. Current working environment was moderate as majority agreed on transport, communication and safe working environment while some disagreed on ventilation and office space. Ventilation and safe working environment had a significant positive effect on performance. Based on findings, it is recommended the government should allocate sufficient funds to maintain and potentially improve working conditions at Bahi District Council. Secondly, the PO-RALG should adopt the application of transformational leadership style in all Local Government Authorities in Tanzania, which will help to provide proper direction for enhancement of working environment that in turn will improve the performance. Finally, the PO-RALG should look for and allocate sufficient funds for building proper offices in Bahi District Council so as to provide good ventilation and safe working environment for employees.