RP-Department of Physical and Health Education

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Browsing RP-Department of Physical and Health Education by Author "Gathoni, Benson"

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    Impact of Financial Pressures on Procurement Fraud of Public National Referral Hospitals in Nairobi County, Kenya
    (IJRISS, 2024-10) Omata, Victor Ochieng; Gathoni, Benson; Musumba, George
    Although public procurement is expected to play a central role in ensuring that hospitals deliver effective and efficient services, this objective has not always been met due to marauding fraudulent practices in the acquisition of medical supplies. The government of Kenya has since adopted a myriad of regulatory and legislative measures to counter public procurement fraud in the health sector, but the problem still persists. Only limited studies have attempted to examine the role of financial pressures in catalyzing procurement fraud among National Referral Hospitals (NRHs) in Kenya. Based on the Fraud Diamond Theory (FDT), this study assessed the effect of perceived financial pressure on procurement fraud in public NRHs. The specific objective of the study was to examine the impact of perceived financial pressures (personal financial strain, job security concerns, financial incentives for fraud, external financial pressures, and perceived unfair compensation) on procurement fraud of public NRHs. A quantitative approach and a cross-sectional descriptive survey design were employed. The sample size was made up of 101 procurement and supply chain management personnel drawn randomly across three public NRHs in Nairobi County, Kenya. Data were collected through a structured questionnaire and analyzed using SPSS version 29.0.2. The findings of the correlation and linear regression analysis reveal that perceived financial pressure significantly influences procurement fraud in public NRHs. Specifically, perceived financial pressure explains 26.6% (R² = .266) of the variance in procurement fraud. The study concludes that procurement and supply chain management officers under financial strain, whether due to personal or professional reasons, are more likely to engage in fraudulent activities as a means of alleviating their financial burdens. The study argues that there is a need for public NRHs to address the financial well-being of their procurement staff to mitigate the risk of fraud. Future research could explore other potential drivers of procurement fraud in different public sector contexts to further generalize these findings.
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    Influence of Rationalization on Occurrence of Occupational Fraud Loss in Public Secondary Schools in Nairobi County, Kenya
    (International Journal of Modern Risk Management, 2025-03) Limo, Silas Kiprop; Gathoni, Benson; Kimungunyi, Sammy
    Purpose: The purpose of this study was to determine the influence of rationalization on occurrence of occupational fraud loss in public secondary schools in Nairobi County, Kenya. Methodology: The study adopted a positive paradigm with a descriptive design which targeted a sample of 101 public secondary schools in Nairobi County. An audit team leader from the government was the respondent for each school. Fishers sampling formulae was used to get a sample of 96 respondents. Stratified random sampling was used to ensure that all sub-counties were fairly represented in the sample. Primary data was used in this study through the administration of a semi structured questionnaire, data collected was analyzed using the statistical package for social sciences software (SPSS) version 21, using the linear regression analysis. This study adopted a positive paradigm and the results collected were presented in form of descriptive statistics, that is, mean and standard deviation in tables, charts and figures. Findings: The study found that occupational fraud loss in public secondary schools is significantly influenced by rationalization (β = 0.343; p<0.05). Unique Contribution to Theory, Practice and Policy: From a policy perspective, the study highlights the importance of implementing stringent internal control mechanisms in educational institutions. Policymakers should prioritize frameworks that enhance fraud detection and prevention, including mandatory financial audits, job rotation, and whistleblowing policies to deter fraudulent activities.