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Kenyatta University Institutional Repository is a digital archive that collects, preserves and disseminates scholarly outputs of the Institution
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Administration of County Government Bursary Fund and Retention of Secondary School Students in Kwale County, Kenya
(Kenyatta University, 2025-10) Ngando, Hussein Leli
Education remains a cornerstone for socio-economic development, and government intervention in its provision continues to be vital, particularly in developing countries. In Kenya, both the national and county governments have implemented various interventions such as bursaries and scholarships to promote equitable access to education. Kwale County Government allocates approximately Ksh. 400 million annually to bursaries and scholarships aimed at ensuring that every school-age child has an equal opportunity to pursue education. Despite this investment, the bursary fund is equally distributed among the 20 wards, regardless of population differences. This has led to inequitable access, where students from densely populated wards often receive inadequate allocations or no support at all. Previous studies have identified such inequitable allocation, along with issues like late disbursement and insufficient funding, as major barriers to effective bursary programs. However, most existing research has focused on CDF bursaries, with limited attention given to county-level bursary administration. This study therefore seeks to evaluate the extent to which the administration of the Kwale County bursary enhances retention in secondary schools, focusing on Matuga Sub-County. Specifically, it analyses the distribution of bursary funds, assess the timing of fund disbursement, evaluate the adequacy of bursary funds and examine the allocation criteria and their overall impact on retention of students in schools. A descriptive research design was employed, targeting 5,988 form three and four students, 29 principals, 5 ward administrators, and the County Bursary Committee (CBC) chairperson. A sample of 357 students was selected using Krejcie and Morgan’s formula, with stratified sampling for principals and total sampling for the ward administrators, and the CBC chairperson. Data collection involved questionnaires and interviews, with a pre-test conducted in Dr. Babla Diani and Bongwe Secondary Schools to ensure validity and reliability. Data collected was analysed using SPSS, applying descriptive statistics such as percentages and frequencies, while qualitative data underwent thematic analysis. The outcomes unmasked clear administrative concerns including equity, delayed disbursement, insufficient fund as well as reluctance in adhering to the allocation criteria. The recommends equitable allocation of funds, synchronization of the program with the school calendar, increased funding and strict adherence to award criteria to better retain students in secondary schools. The findings obtained are expected to guide policy adjustments to improve educational equity, access and retention in Kwale County and similar regions.
Value Added Tax Reforms and the Financial Performance of Manufacturing Companies in Nairobi City County, Kenya
(Kenyatta University, 2025-05) Aritho, Ireen K.
Kenya is known for its vibrant manufacturing sector, which has the potential to drive economic growth and create jobs. However, recent statistical data reveals a troubling trend indicating that a significant number of manufacturing companies are struggling financially. The manufacturing sector saw a contraction of approximately 2.2% in 2022. This follows a trend where growth has been stagnant over the past few years, raising alarming questions about the sustainability of this sector. Data shows that exports from the manufacturing sector fell by about 3% in the last fiscal year and over 40% of manufacturers reported reduced sales volume compared to pre-pandemic levels. Therefore, this study sought to assess the effect of value-added tax reforms on the performance of manufacturing companies in Nairobi City County Kenya. Specifically, this study seeks to; determine the effect of standard rate adjustment, assess the influence of exemptions and zero-rating changes, examine the impact of VAT reverse charge mechanism, and examine the impact of VAT automation and technology upgrades on the financial performance of manufacturing companies in Nairobi City County. The study is anchored on the following theories: consumer demand theory, theory of excess burden of tax, and optimal tax theory. This study employed a cross-sectional approach using a descriptive survey design. The study targeted 40 manufacturing firms in Nairobi, aiming to survey 600 finance department employees including finance managers, auditors, and accounts assistants. A stratified sampling technique was used, followed by simple random sampling, resulting in a final sample of 240 respondents. Primary data was collected using questionnaires, while secondary data came from the firms' audited financial statements. A pre-test was conducted at two unrelated fast-food establishments. The questionnaires aligned with the research objectives, and reliability of the questionnaire was assessed using Cronbach's Alpha and an aggregate alpha value of 0.784 was achieved showing that the questionnaire items were reliable. The analysis of quantitative data was done using descriptive statistics and inferential statistics used such as correlation and multiple regression analyses. The study revealed that standard rate adjustment reforms, exemptions and zero-rating reforms, VAT reverse charge mechanism reforms and VAT automation and technology upgrades reforms had a positive significant influence on the financial performance of manufacturing companies in Nairobi City County. The study concludes that changes in corporate tax rates, value-added tax, and other levies can directly impact the profitability of manufacturing firms. Exemptions and zero-rating lead to lower operational costs for manufacturing firms and by reducing the tax burden, firms retain a larger portion of their revenues, thereby increasing profit margins. The reverse charge mechanism may improve cash flow for firms that previously faced delays in VAT refunds. Automation reduces the time and effort required for tax-related tasks, allowing firms to allocate resources more effectively. The study recommends that the companies should organize regular workshops to educate stakeholders, including business owners, employees, and policymakers, about the implications of rate adjustments. The companies should assess existing tax exemptions and zero-rating policies to identify gaps and inefficiencies. The companies should conduct workshops and seminars for manufacturing firms to educate them about the reverse charge mechanism, its benefits, and compliance requirements. The companies should implement comprehensive accounting software that integrates VAT management can streamline the invoicing process, automate tax calculations, and ensure accurate reporting.
Technological Innovation and Organizational Performance of Commercial Banks in Nairobi City County, Kenya
(Kenyatta University, 2025-11) Okumu, Sheila
It is difficult to make a clear connection between technological innovation and organizational performance because of the gap between innovation and organizational performance, which has largely impacted banks and created a current threat in which the banking industry faces fierce competition from mobile money transfer companies. Over time, the banking outcomes have gradually improved as a result of this scenario, leading to lower earnings, decreased operational efficiency, and a perceived decline in customer service. This study looked into the whole concept of technological innovation and how it relates to organizational performance. This was done with a view to highlight whether the level of performance improvement in the banking sector can be directly attributed to technological innovation. The study specific objectives were; to determine the effects of internet banking on the organizational performance of commercial banks; to establish the effects of mobile banking on the organizational performance of commercial banks; and to assess the effects of electronic funds transfers on the organizational performance of commercial banks in Nairobi City County, Kenya. The research was grounded in the theories of diffusion of innovations, resource-based perspective theory, and Schumpeterian theory of creative destruction. The study primarily concentrated on both quantitative and qualitative data using a descriptive research approach. The population was made up of 44 commercial banks with active operations within Nairobi City County. Thirty banks were chosen using simple random sampling to supply the study's real participants. After this, stratified sampling was utilized to reach a total of 150 participants, comprised of 5 departmental heads from each bank. The questionnaire aimed to gather primary data. A pilot study was conducted two weeks in advance, involving three banks, to help the researcher evaluate the research tools. The test-retest method was used to ensure response consistency. Data analysis was performed using descriptive and inferential statistics in SPSS version 23. The findings were presented as frequencies and percentages through frequency tables, pie charts, bar graphs, and narratives. The participants were assured of anonymity and confidentiality, meaning their identities would not be disclosed. The findings showed that most banks have used internet banking over the last ten years, and this has enabled customers to pay their bills with ease. The level of mobile banking has been in the rise over the years and this is directly due to the increase in mobile phone ownership among the populations. Increased growth has been achieved as a result of mobile banking. Mobile banking had a positive significant level of 0.044 (P < .05). Electronic funds transfer has increased banks’ level of reach to customers, while also increasing security in the money transfer services. There is a positive significance between electronic funds transfer and organizational performance represented by the p value of 0.031 (P < .05). Most commercial banks have registered improved outcomes over the past ten years, shown by improved service efficiency, increased customer satisfaction, increased penetration of services, as well as an improvement in the levels of profitability. The study recommended that banks need to increase their use of technology in their provision of services. Further research should be done on the influence of technological innovation on financial performance of commercial banks.
Empowerment Program Strategies and Financial Inclusion of Women in Nairobi City County, Kenya
(Kenyatta University, 2025-12) Keter, Gideon Kipkemoi
Women in Nairobi County’s informal settlements continue to face persistent inequalities in accessing and benefiting from formal financial services. Despite the presence of mobile money innovations and empowerment initiatives, most women in these areas remain excluded from mainstream financial systems, limiting their economic opportunities and resilience. This study examined the effect of empowerment program strategies on the financial inclusion of women in informal settlements within Nairobi County. The aim was to determine how financial services access, financial literacy training, vocational skills development, and social empowerment influence women’s participation in formal financial systems. The study was grounded in Financial Intermediation Theory, Empowerment Theory, and Social Capital Theory. The target population comprised adult women residing in the eighteen villages of Kibera Constituency who were eligible to participate in empowerment programmes such as financial literacy training, vocational skills development, and microfinance initiatives. A descriptive cross-sectional research design was adopted, and a sample size of 397 respondents was selected through stratified random sampling to ensure adequate representation. Data was collected using structured questionnaires and analyzed using descriptive statistics, correlation analysis, and regression modeling. The study established that financial services access, financial literacy training, vocational skills development, and social empowerment all positively influence women’s financial inclusion in Kibera. Access to formal financial products strengthens financial participation, financial literacy enhances decision-making capability, vocational skills expand income opportunities, and social empowerment builds confidence and autonomy in financial engagement. The study concludes that integrated empowerment strategies are necessary to improve women’s financial participation in informal settlements. It recommends improving access to affordable financial services, expanding continuous financial literacy programmes, strengthening market-linked vocational training, and enhancing social empowerment initiatives to promote sustainable financial inclusion and economic independence among women in Nairobi’s informal urban settings.
Total Quality Management Practices and Operational Excellence of Selected Tea Companies Listed Under the Nairobi Stock Exchange, Kenya
(Kenyatta University, 2025-11) Oboge, Patrick Otieno
Tea companies in Kenya have consistently faced declining profitability, rising operational costs, increased waste, and slow productivity improvements due to a decline in operational excellence. Addressing these gaps in operational excellence will enable these companies to gain a competitive advantage in both regional and global markets. The core objective of the reach is to establish the effects of TQM practices on operational excellence among selected tea companies listed on the Nairobi Securities Exchange (NSE). The overall objective has been broken down to evaluate the effect of process approach on operational excellence among selected tea companies listed under the NSE, to assess the effects of customer focus on operational excellence among selected tea companies listed under the NSE, to examine the effects of communication on operational excellence among selected companies listed under the NSE and to establish the effects of integrated systems on operational excellence among selected tea companies listed under the NSE. The study was guided by Process Improvement Theory, Theory of System Integration, Customer Focus Theory, and the Balanced Scorecard. Descriptive research design was employed, with the study population consisting of 168 respondents drawn from 14 heads of departments and their deputies across six NSE-listed tea companies. Census approach was used to collect data. Primary data was gathered through five-point semi-structured Likert scale questionnaires while secondary data covering the period between 2019 and 2023 was collected using a data collection sheet. The questionnaires were piloted with 17 respondents to assess its effectiveness. Instrument validity was evaluated using both face and content validity, while reliability was tested using internal consistency methods and compared against a Cronbach’s Alpha index set at 0.7. Data analysis incorporated descriptive statistics alongside inferential analysis. Data analysis was done using SPSS version 26. Descriptive analysis generated mean and standard deviations, while regression analysis determined relationships between the variables. The study concluded that the process approach significantly influences operational excellence among tea companies listed in the NSE. The regression analysis confirmed that the process approach has a statistically significant positive effect on operational excellence. Customer focus strongly contributes to operational excellence and the companies that prioritize understanding and addressing customer needs through feedback collection and product customization are better positioned to improve their operations. Effective communication positively affects operational excellence since clear communication within organizations facilitates coordination, reduces misunderstandings, and ensures timely execution of tasks. Integrated systems play a critical role in supporting operational excellence. These systems enhance cross-functional collaboration, ensure data consistency, and streamline workflow. Tea companies should institutionalize and continuously improve their process approaches by adopting lean methodologies and Six Sigma practices. There is a need to invest in advanced integrated information systems that link different departments and facilitate real-time data sharing. Additionally, the companies need to enhance internal communication systems to promote transparency, coordination, and responsiveness. Future studies can explore the role of digital process automation and its influence on operational excellence in manufacturing and service sectors. Researchers could also investigate how process approach impacts long-term organizational sustainability and employee performance in diverse sectors beyond agriculture, such as healthcare or logistics.