Identifying the latent shortcomings of force account projects in Tanzania: The case of construction projects in the education sector

Purpose: The study investigates the latent shortcomings of projects implemented under the force account approach. The study offers implications to the policymakers, practitioners and society at large for the effective and efficient application of the force account method in construction projects. Design/methodology/approach: The study adopted an explanatory sequential mixed method of which the quantitative data were collected first and then analysis was performed. Then, the results of quantitative data were used to plan for the collection of qualitative data. The quantitative data were collected from performance audit report while the qualitative data were collected using semi-structured interviews. Findings: The study identified six (6) general latent shortcomings and twenty-one (21) detailed latent shortcomings. The general latent shortcomings were inadequate planning and designing of the project; inappropriate adhering to the procurement procedures for materials; inadequate contract supervision; lack of qualified personnel to execute and supervise the works; lack of appropriate equipment and tools; and improper recording of cost of materials, labour and overheads in the books of accounts. Research limitations/implications: The research focused on the force account construction approach as applied in the Tanzania context. Practical implications: The research stresses that policymakers and practitioners are required to evaluate critically the scope and application of the force account mechanism. The force account procedures should be made based on the nature, scope, magnitude and thresholds of the project. The procuring organisations should ensure that the cost–benefit analysis is undertaken before implementing the force account projects. The findings of this study can be used as inputs to the present laws, regulations and guidelines related to the force account projects. Social implications: The present study has the potentials to the communities of which force account projects are undertaken. It stresses that the force account method offers employments opportunity to the social communities. Originality/value: The study has identified the latent shortcomings of the projects implemented under the force account method. This topic has received attention in Tanzania and developing countries. The study can be credited for its implications to policymakers, practitioners and communities including its emphasis on conducting a cost–benefit analysis.