Purpose The aim of this study was to establish the relationship between accountability as a pillar of public procurement and achievement of value for money in the context of Tanzania as fostered by Sustainable Development Goals (SDG) 16 to engage fairness in the conduct of society. Design/methodology/approach This study adopted a cross-sectional survey design using 270 respondents purposively selected from 14 Local Government Authorities (LGA) in four regions of Tanzania. The data were analysed quantitatively using the Covariance-Based Structural Equation Modelling (CB-SEM). Findings The results revealed that there is a strong and significant relationship between accountability and value for money. Research limitations/implications The study recommends that LGAs have a clear chain of responsibilities for both public officers and contractors of projects. Based on SDG number 16 of a fairer society under the National Implementation Strategy of Tanzania using target 16, the study recommends that bureaucratic approvals should be reduced because involvement of too many people makes it difficult to hold people accountable in case of any wrongdoing. Practical implications Public procuring entities in Tanzania should strengthen the lines of accountability in public procurement to achieve value for money and hence good governance. Originality/value The study contributes to the multidisciplinary growing debate on good governance in public procurement and the attainment of value for money as fostered by SDG under the National Implementation Strategy of Tanzania as per target 16.6. Also, the study contributes to the public value theory on how it is applied in the local context of Tanzania.
Kimario et al. (Fri,) studied this question.