Kenyatta University Repository
Kenyatta University Institutional Repository is a digital archive that collects, preserves and disseminates scholarly outputs of the Institution
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Client Cost Aversion and Professional Risk Perception in Kenya’s Green Building Adoption
(AMJAU, 2025-12) Oduho,Rose Achieng; Mirer, Caleb
his paper pivots the discussion on Sustainable Interior Design concept adoption in the Kenyan built
environment from a prevalent Supply-Side Deficit Model (focusing on legislation and training) to a
Demand-Side Market Failure Model centered on the client-designer financial conflict. Analyzing
survey data from a whole population of interior design practitioners in Kenya (N=56) using Mean
Ranking (MR) and Principal Component Analysis, the study reinterprets the factors that impede
sustainable specification. While the Absence of mandatory legislation (F9) ranked highest (xˉ=4.39),
its primary consequence is the enabling of Client unwillingness to utilize green strategies (F12)
(xˉ=4.00) and Overall Client Control (F13) (xˉ=3.64). The paper argues that in a voluntary regulatory
environment, client cost aversion acts as the proximal cause of marginalization, creating an immense
professional risk perception that suppresses the designer's motivation to specify sustainable solutions,
even if they possess the technical know-how (F2). This perspective shifts the focus from simply
lacking skills or laws to managing the financial and liability risks inherent in proposing optional,
high-cost sustainable solutions in a competitive, cost-sensitive market. The study concludes that
market dynamics, driven by client resistance, must be countered by financial de-risking mechanisms
and performance guarantee schemes rather than solely relying on future mandatory codes.
Tax Reforms and Compliance among Small and Medium Enterprises in Bungoma County, Kenya
(Global Press Hub, 2026-04) Kabisa, Kevin Namaswa; Musau, Salome
This study critically examined the conceptual and theoretical frameworks underpinning tax reforms and their influence on tax compliance among Small and Medium Enterprises (SMEs) in Bungoma County, Kenya. SMEs are vital to economic development through employment creation, innovation, and contributions to government revenue; however, tax compliance among SMEs remains low, particularly in rural areas. A systematic literature review was conducted using peer-reviewed journals, government reports, and policy documents published between 2018 and 2025. The study adopted Economic Deterrence Theory, Institutional Theory, and the Slippery Slope Framework to analyze how enforcement mechanisms, institutional trust, and policy reforms affect SME compliance. Data extraction focused on technological, administrative, policy, and educational reforms affecting SMEs in Bungoma County. Findings indicate that technological reforms enhance efficiency in tax administration but are constrained by poor digital infrastructure and low digital literacy among SME owners. Policy reforms simplify compliance processes and promote voluntary adherence, while administrative reforms improve transparency and accountability. Educational reforms strengthen taxpayer knowledge, recordkeeping, and overall compliance. The study concludes that tax reforms significantly influence SME compliance, but their effectiveness depends on proper implementation, accessibility, and stakeholder support. Future research should empirically evaluate the impact of these reforms on SME behavior using quantitative methods, explore longitudinal compliance trends, and investigate the moderating effects of trust in tax authorities.
Corruption in Public Awareness and Public Service Delivery: Evidence and Lessons from County Governments in Kenya
(The Strategic Journal of Business & Change Management, 2022) Mwangi, J; Muna, W; Naituli, G
his paper attempts to fill the existing knowledge gap on models for delivering public awareness services in
devolved systems of government by examining the effects of corruption in public awareness within Kiambu
and Nairobi City Counties, which are two devolved systems of government in Kenya and its impact on public
service delivery within the two counties. The paper is based on empirical research that looked at the effects
of corruption in conducting civic education forums on public service delivery and is anchored on institutional
theory, commons theory, policy networks theory and multiple streams framework. The research took a
qualitative interpretative approach, with in depth interviews involving 126 respondents and two focus group
discussions with 9 key stakeholders being carried out. The data was subjected to thematic analysis and
findings showed that corruption in public awareness led to inaccessible and poor, quality public services. The
study made recommendations on how the two counties might overcome corruption in public awareness and
recommended a conceptual model to guide further studies in this area
Climate financing and growth of renewable energy in Kenya
(Canadian Center of Science and Education, 2026-03) Jashon, Owano Ochola; Jagongo, Ambrose O.
Kenya’s renewable energy sector has expanded rapidly over the past decade, with total installed electricity capacity rising from approximately 1,300 MW in 2010 to over 3,300 MW by 2024, and renewable sources accounting for nearly 85–90% of installed capacity. Geothermal capacity alone exceeds 950 MW, positioning Kenya as Africa’s leading geothermal producer. Despite this growth, renewable energy expansion remains structurally uneven. While grid-connected geothermal and wind projects have scaled significantly, disparities persist in rural renewable access,
decentralized off-grid penetration, and sustained infrastructure investment. This uneven growth raises concerns regarding the determinants of renewable energy expansion and the effectiveness of financial interventions intended to accelerate the energy transition. Over the same period, climate finance commitments to Kenya have increased substantially. However, the extent to which climate financing translates into measurable renewable energy growth outcomes remains empirically underexamined. Existing studies largely treat climate finance as a direct driver of renewable expansion, with limited attention to the internal capital formation processes and policy conditions that shape this relationship. This study examines the effect of climate financing on renewable energy growth in Kenya over a ten-year panel period. Climate financing is disaggregated into financing mechanisms, financing uptake rate, and financing volume. Renewable energy growth is measured using installed renewable capacity, household renewable energy access, and off-grid consumption rate. The study introduces renewable energy capital formation, operationalized through renewable infrastructure capital expenditure and grid expansion investment, as a mediating variable. Green policy instruments, comprising feed-in tariffs, tax incentives, and tradable green certificates, are modelled as moderating variables. Adopting a positivist philosophy and a quantitative longitudinal design, the study employs panel regression techniques, including fixed effects and random effects estimations, to test direct, mediating, and moderating relationships. By integrating capital formation and policy conditioning effects into the climate finance–renewable energy nexus, the study provides structured empirical evidence to inform climate finance deployment, infrastructure planning, and green policy design in Kenya
Market Volatility and Corporate Earnings: Implications for Kenya’s Insurance Sector
(IJARKE, 2026-03) Gitau, Kimacia; Wamugo, Lucy; Omagwa, Job
The insurance industry represents a critical segment of the non-bank financial system and serves an essential function in promoting economic development across both developing and advanced economies. In Kenya, persistent profitability constraints have weakened sectoral stability, contributing to the failure of at least nine insurers over the past decade and highlighting underlying structural fragilities. This study examines the effect of market risk exposure on the profitability of insurance firms operating in Kenya. The analysis is anchored in Modern Portfolio Theory, Extreme Value Theory, and Institutional Theory, which collectively provide a conceptual basis for understanding risk–return dynamics and organizational responses within regulated environments. Guided by a positivist research paradigm and an explanatory design, the study assessed all 55 insurers licensed by the Insurance Regulatory Authority (IRA) as at 31 December 2022. Secondary data covering the period 2014–2022 were drawn from audited financial reports published by the IRA and the Association of Kenya Insurers, supplemented by macroeconomic indicators sourced from the Central Bank of Kenya and the Kenya National Bureau of Statistics. Descriptive statistics, Pearson correlation, and panel regression techniques were employed to evaluate the relationship between market risk factors and profitability. The empirical results indicate that interest rate risk exerts a positive and statistically significant effect on profitability, whereas inflation risk exhibits a negative but statistically insignificant influence. Foreign exchange risk shows a mixed effect, demonstrating a positive but insignificant relationship with ROE and a negative but insignificant association with ROA. The study recommends that insurers strategically capitalize on interest rate movements through investment in interest-sensitive assets, strengthen inflation-responsive pricing mechanisms, and diversify currency exposures to minimize potential adverse effects on profitability.