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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Contextual Factors and Quality of Financial Reporting in Selected Public Technical Training Institutes in Kenya
(East African Journal of Business and Economics, 2025-09) Chemogos, Peter; Musau, Salome
This study examined the factors influencing the credibility of financial reports in selected Technical and Vocational Training Institutes (TVTIs) in Kenya. Its specific research questions were to explore internal control systems, audit committees, the adoption of IPSASs, and budgets in relation to the quality of reports of TTIs. The theoretical basis for the study drew upon Accounting Theory, Information Asymmetry Theory, and Agency Theory. The study population included staff members and board officials from ten TTIs across Kenya, with a random sample size of 145 participants. Data was analysed via multiple linear regression and descriptive methods, then summarised in text and tables. According to study outcomes, internal controls, audit committee, IPSAS adoption, and approved budget implementation were revealed as the key determinants of financial reporting quality. This paper has thus established that internal control is significant for increasing the accuracy of the reports, reliability, and efficiency of the reporting process. Functional audit committees are also statistically positively related to financial reporting quality. For IPSAS adoption, implication was made clear that reporting practices were to be enhanced, and the observation done showed a valid and positive association with IPSAS adoption. These outcomes audit the committee’s vitality in enhancing internal and financial reporting and improving accountability. It is beneficial to enhance financial reporting frameworks in public institutions to identify core facets regarding the financial statements’ integrity. It also attaches great significance to internal control systems as every financial activity's reliable and sound framework. The results are believed to enhance confidence in utilising funds sourced from donors within the public sector entities. Therefore, the study suggests that stewardship authorities should demand compliance with sound financial and reporting practices and ensure that all organisations in the public sector adhere to the set standards.
Financial Risks and Financial Performance of Tier IIICommercial Banks in Kenya
(IJCAB Publications Group, 2025-11) Korane, Mohamud Dubow; Musau, Salome
Kenya commercial banks’ financial performance is influenced by myriad of challenges that can impact their profitability, operational efficiency and overall stability. Therefore, this review endeavored toascertainfinancial risksimpactson Kenya’s commercial banks financial performance, specifically targeting operational, credit, liquidityand market risk impacts. Theories of Miller and Modigliani, financial distress, financial intermediationand modern portfoliounderpinnedthe review.Employingdescriptive research,all 22tier IIIbanksformedthe target populaceand censuswasused.Financial data wascollated from existing published statements using secondary designated collection sheet from2019-2023.Data collected wasanalyzed using descriptivetechniques (mean, median and standard deviation)and inferential statistics(multiple regression.The study revealed that operational, credit, liquidity and market risks had a positive significant effect on Tier III Kenya’s commercial banks’ financial performance. The research concludes that operational risks have the potential to result in operational failures, which may incur additional costs for mitigation and compliance, thereby placing financial strain on banks. The credit risk may occur in a situation whereby the bank does not effectively evaluate the borrower’s creditworthiness resulting to increased number of loan defaulters which also leads to more provisioning costs for bad debts affecting negatively the bank's profitability. The existence of liquidity risk can hinder a bank's ability to effectively manage its liquidity, leading to increased costs related to borrowed funds necessary to meet its obligations, which ultimately diminishes profit margins and impacts the bank's overall financial performance. Fluctuations in interest rates have an impact on the net interest income of banks, which constitutes their revenue stream. This can lead to a reduction in their ability to adapt to such changes, thereby influencing their financial performance. The research suggests that Tier III banks ought to improve their investment in technology by upgrading their information technology systems and implementing more advanced security protocols to reduce the risk of cyber threats. The Tier III banks should adopt a diversified loan portfolio to minimize more reliance of certain industries that could bring higher risks upon economic fluctuations. Tier III banks can properly manage liquidity risks through maintenance of a wider range of financing base such as mix of deposits, loans and other sources of capital. The Tier III banks should adopt a comprehensive structure managing risks, carry out a frequent stress test and have a more diversified lending portfolio to solve the possible losses.
Effects of Green Recruitment on Performance of Microfinance Firms in Nairobi City County, Kenya
(Strategic Journals, 2025-12) Faiza, Abdi; bula, Hannah Burwa; Wanyoike, Rosemarie
This research determined the effects of green recruitment on performance of microfinance firms in Nairobi city county, Kenya. The research was dictated by human capital theory. The positivism research philosophy, descriptive and explanatory research approach were used as it aimed to ascertain cause-and effect relationships between the study variables. The target audience comprised of the 13 MFIs in Nairobi city County, Kenya that are licensed by the CBK. Thus, the 13 MFIs in Kenya also formed the unit of analysis of the research while the unit of observation consisted of the senior-level, middle-level and junior-level employees in the 13 microfinance banks. The research employed Yamane formula and stratified random sampling technique to determine a sample size of 369 staff. The research data was obtained utilizing structured questionnaire which contained closed ended questions. The researcher performed a pilot study to assess the validity and reliability of the research questionnaire. The actual quantitative data that was gathered from the 369 employees was cleaned, edited, categorized, coded and analyzed through SPSS version 27 statistical software ready for analysis. The descriptive statistics comprised of percentages, means and standard deviation whereas inferential statistics consisted of correlation and regression analysis. Additionally, the study results were displayed in tables, charts and graphs since they are easily accessible and easy to interpret. Based on the OLS regression analysis, the research discovered that green recruitment had a significant effect on performance. The research recommended that microfinance institutions should regulate green recruitment practices as a strategy to improving performance.
Youth Empowerment through Entrepreneurship Management: A Pathway to Sustainable Job Creation in Kenya
(Asian Journal of Economics, Finance and Management, 2025-10) Kithinji, Annstellah Gakii; Muathe, Stephen Makau
Youth unemployment is an increasing problem around the world that makes poverty and
dependency cycles worse, which slows down progress. In response, governments and
development partners have introduced national policies, programs, and funding to furnish young
people with the essential knowledge and skills to overcome these challenges. Despite the efforts
made by various stakeholders to enhance youth empowerment, the outcomes have consistently
fallen short of expectations. The education levels in Kilifi County, currently at 60%, have
significantly impacted coastal youth's access to entrepreneurial training. The research aimed to
determine the impact of entrepreneurship management practices on youth empowerment in Kilifi
County, Kenya. The study extensively analyzed the effects of resource orientation,
entrepreneurship culture, growth orientation, and management structure on youth empowerment
Strategic Supply Chain Integration and Competitive Advantage: An Essential Nexus in Vehicle Assembly Firms in Kenya
(Canadian Center of Science and Education, 2025-11) Lang’at, Irine Chebet; Makau, S. Muathe
This research examined the impact of strategic supply chain integration on the competitive advantage of the
vehicle assembly companies in Nairobi City County, Kenya. The Government of Kenya has given attention to
the vehicle assembly industry since it forms part of its industrial development strategy, which includes pursued
flagship programs such as Vision 2030 and the Big 4 Agenda. Nonetheless, despite these efforts, the Kenya
Association of Manufacturers has reported challenges such as severe supply chain inefficiencies and
coordination gaps between the assembler, the local suppliers and the modern inventory management systems.
The business environment today thrives on rapid technological innovations and charters very robust competitive
activity. This scenario has made supply chain integration not only a strategy of excellence, but one of the pillars
of organizational success in the long run. In the Kenyan system of industrial development, the flagship initiatives
have been emphasized. Nonetheless, even with these measures and efforts, the Kenya Association of
Manufacturers notes that it continues to face challenges such as high supply chain inefficiencies, which lead to
underutilization of capacity, disjointed coordination among assemblers and local suppliers, and inconsistent
uptake of modern inventory management systems. The study focused on the interplay between information
sharing, collaborations, lean operations, and inventory control, anchored on the Resource-Based View, Dynamic
Capabilities Theory, and Porter Theory of Competitive Advantage. Descriptive research design was adopted, and
primary data was collected using questionnaires from 109 stratified supply chain professionals from three large
assembly firms (CFAO Mobility Kenya/KVM, Isuzu East Africa). A pilot study was conducted to determine the
reliability and validity of the study. Descriptive statistical analysis reported high levels of internal information
sharing and strategic collaborations, albeit, their lack of real-time data exchange to suppliers and underuse of
automated inventory systems. Multiple regression analysis listed as significant predictors of competitive
advantage all four strategic supply chain integration (SSCI) practices, while collaboration was the most
substantial as a single predictor. However, the correlation analysis suggested the siloed and isolated nature of the
practices, most notably, the gap between strategic information sharing and collaboration integration. Strategic
supply chain integration, therefore, is a source of competitive advantage, albeit, remains underexploited and
underpinned by the lack of synergistic integration to its components. The study advised companies in the Kenyan
automotive industry to enhance the strength and competitiveness of their supply chains by creating consolidated
digital supplier portals, developing collaborative operational taskforces, and acquiring automated inventory
management systems