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The Influence of Corporate Governance Practices on Efficiency of Tax Revenue Collection in Laikipia County Government, Kenya
(THE INTERNATIONAL JOURNAL OF HUMANITIES & SOCIAL STUDIES, 2024-10) Juma, Collins Wandera; Kinyamjui, joseph
Effective and efficient revenue collection is essential for the smooth running of government operations. Meeting the
required revenue targets helps reduce public debt and enables the advancement of development projects in a country.
The revenue is raised from both tax and non-tax revenue. Various factors influence the amount of revenue raised,
including good corporate governance policies. Good corporate governance policies are positively linked to higher
amounts of revenue raised. These policies ensure operations and compliance with set laws. Countries set revenue
targets to be met by the end of each fiscal year, yet many countries do not achieve these targets. Kenya is no
exception; over the years, the revenue raised by the Kenyan Government has remained low. Currently, the country
aims to achieve a tax-to-gross domestic product ratio of 17.9 in the 2023/24 fiscal year, which is too low compared to
the average of the developed countries, which is 40 percent. In 2010, a new constitution was passed, which saw the
formation of county governments. The operations of the county governments began in 2013. Since devolvement,
Laikipia County Government has only met the revenue target from own sources twice. Hence, there is a need to
analyze the effect of corporate governance practices on the efficiency of tax revenue collection in Laikipia County
Government. To meet this objective, primary data was collected from 93 employees of Laikipia County Government
using a self-administered questionnaire. A multiple regression analytical model was employed in the analysis.
Efficiency and effectiveness were used as yardsticks that measure different dimensions of Performance. The findings
showed that improvement in governance significantly influences the tax collection process, given its strong positive
effect on the effectiveness of tax performance, but weakly influences efficiency. The study recommended that Laikipia
County strive to improve their performance management system, which focuses on reward and recognition
management and adopting a customer-centric organizational culture
Value-based Leadership Strategies and Performance of the County Government of Kiambu in Kenya
(IJARKE, 2024) Chege, Godfrey Hinga; Kimencu, Linda
Value-based leadership practices played a key role in the majority of the best-performing counties in Kenya. Despite the
significance of value-based leadership, its effect on the performance of county governments was not clear due to a scarcity of
empirical literature. The research aimed to determine how the performance of the County Government of Kiambu was affected
by value-based leadership. Cross-sectional survey designs that were both explanatory and descriptive were employed. A
sample of 80 respondents was used. To achieve a representative sample, the study used stratified random sampling for the
counties. The study’s data collection made use of both closed-ended and open-ended questionnaires. Descriptive statistics
included mean, frequencies, and standard deviation. Inferential statistics included regression and correlation analysis. The
study used regression models for testing the association amongst the variables of the study. The study found that there were
generally positive perceptions with some variability, particularly in the board’s allowance for employees to attend duties
without prejudice. The findings reveal a generally positive perception across various aspects of leadership within the
organization. While respondents believe in fair treatment, there’s room for improvement in the board’s communication. The
positive perceptions of consensus orientation, innovative leadership, inclusiveness, and leadership communication contribute
to a favorable organizational climate. The following recommendations were suggested; strengthen board communication and
implement training programs on consensus orientation and fair treatment, encourage continuous innovation initiatives, provide
training for employees on innovative platforms, develop stakeholder engagement programs, provide continuous
communication training for leaders and establish regular feedback mechanisms
Influence of Technological Context on the Growth of Safaricom Public Limited Company, Kenya
(Research Publish Journals, 2024-11) Kerosi, Amos Nyaribo; Mutuku, Morrisson
Safaricom Public Limited Company has embarked on the implementation of open-source technology
within its information technology systems in order to facilitate advancements in the execution of its strategic
initiatives. Nevertheless, open source adoption for enterprise is relatively low within its Digital IT department and
therefore the company is not fully harnessing the immense benefits that come with the adoption and use of open
source software. Therefore, this study sought to investigate the influence of technological context on the growth of
Safaricom Public Limited Company, Kenya. A descriptive design was employed, involving 679 participants from
the Digital IT department of Safaricom PLC in Nairobi, Kenya. Random sampling resulted in a final sample of 252
individuals. The process of collecting data was aided by use of a questionnaire. A pilot test with 25 questionnaires
validated the tool, and those participants were excluded from the final analysis. The reliability of the questionnaire
was assessed through the split-half technique, alongside evaluations for content, construct, and criterion validity to
confirm the questionnaire's accuracy. The analysis of qualitative data was structured around the identification and
narrative presentation of themes. To ascertain the significance of every variable, inferential statistics like multiple
regressions and correlation analyses were employed. The study revealed that there exists a positive significant
relationship between technological context and the growth of Safaricom Public Limited Company in Kenya. The
study concludes that the rapid advancement of technology has enabled Safaricom to enhance its service delivery
and operational efficiency. The study recommends that Safaricom should organize regular workshops and
seminars to educate employees, developers, and stakeholders about the benefits of open-source software.
Sacco Based Financial Characteristics and Financial Performance of Deposit Taking Savings and Credit Co-operative Societies in Kenya
(Asian Journal of Economics, Business and Accounting, 2024) Tarus Carolyne; Simiyu,Eddie
In Kenya, Deposit-Taking Savings and Credit Cooperative Societies have faced significant challenges that have adversely impacted their financial performance. While existing literature has linked financial performance to financial characteristics, there remain conceptual and contextual gaps in empirical research. These gaps prompted the current study to examine SACCO-based financial characteristics as a tool for enhancing the financial performance of DT-SACCOs in Kenya. The study employed a descriptive research design, targeting a population of 190 DT-SACCOs. Using purposive sampling, 181 SACCOs that had been operational since 2018 were selected for analysis. Secondary data from the period 2018 to 2023 were utilized, and a quantitative approach was applied togenerate both descriptive and inferential statistics. Panel regression was used to estimate the direct relationship between SACCO-based financial characteristics and financial performance, while also appraising how the Sacco Societies Regulatory Authorityrisk regulations moderated this relationship. The study concluded that capital adequacy had a statistically significant positive effect on financial performance, indicating that stronger capital buffers enhance profitability. In contrast, asset quality and financial investments showed statistically significant negative effects, suggesting that poor loan quality and mismanaged investments negatively impact financial outcomes. Liquidity, however, was positively associated with financial performance, underscoring the importance of maintaining adequate liquidity reserves. Moreover, the relationship between SACCO-based financial characteristics and financial performance was significantly moderated by SASRA risk regulations, highlighting the critical role of regulatory oversight in shaping financial outcomes. Based on these findings, the study recommends that DT-SACCOs in Kenya should: maintain optimal capital adequacy levels to safeguard financial stability; prioritize careful asset quality management and regular loan monitoring to develop sound lending policies; optimize financial investments to ensure sufficient funding for operational expenses; and maintain adequate liquidity levels to meet financial obligations and improve overall performance
Effects of Liquidity Risk Management Practices on the Financial Performance of Automobile Companies in Nairobi City County – Kenya
(IJARKE, 2023-10) Kinyua, Devis Kimanthi; Aluoch, Moses Odhiambo
The automobile industry is an important component of economic development. It accounted for about 3% of the world's Gross Domestic Product in the year 2021. In Kenya, the industry is responsible for 7.8% contribution to the Gross Domestic Product. However, the Performance of Finances and profitability of the automobile industry is gaining scholarly concern due to the increasing risks associated with financial management. This study sought to determine how liquidity risk management practices affect the financial performance of automobile companies in the County of Nairobi, Kenya. An exploratory research design was adopted to investigate the characteristics of the phenomenon. The 56 registered automobile companies in Nairobi City County were targeted as the population. The census approach was used to select all the 56 automobiles. In each automobile company, two respondents were selected using purposive sampling: Chief Executive Officer and Financial Officers. Key-informant interview guide and structured questionnaires were employed to gather data. Content analysis was utilized for the study of qualitative data. Version 25 of the Statistical Packages for Social Sciences was additionally applied to quantitative data to generate inferential and descriptive statistics. Hypotheses were tested using F-test at 95% confidence interval. Statistical outputs were presented in tables. It was found that the liquidity risk management had a moderate positive relationship. It implied that financial risks management practices positively related with performance of finances in automobile companies. The study concluded that an increase in liquidity resulted to a positive increase in the performance of finance in automobile companies. It was recommended that the government to develop better policies for effective regulation of financial management amongst the automobile companies