Financial Practices and Program Efficiency of Non-Governmental Organizations in Nairobi City County, Kenya

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dc.contributor.authorMutua, Martin N.
dc.contributor.authorJagongo, Ambrose O.
dc.date.accessioned2026-04-09T12:26:07Z
dc.date.available2026-04-09T12:26:07Z
dc.date.issued2026-03
dc.descriptionResearch Article
dc.description.abstractThe increasing demand for accountability and efficient utilization of donor funds has intensified pressure on non-governmental organizations (NGOs) to enhance program performance. In Kenya, particularly in Nairobi City County, NGOs continue to face challenges related to financial management practices, which undermine program efficiency in resource-constrained and donor-dependent environments. Program inefficiencies have been linked to weak financial systems, poor resource allocation, and limited organizational capacity. While external funding uncertainties persist, financial practices remain a critical internal mechanism that NGOs can leverage to improve program outcomes. This study aimed to investigate the effect of financial practices on program efficiency among NGOs operating in Nairobi, Kenya. The specific objectives were to examine the effects of liquidity management, budgeting practices, financial reporting quality, and financial sustainability on program efficiency, as well as to assess the mediating role of resource allocation efficiency and the moderating role of organizational capacity in this relationship. The study was anchored on Agency Theory, Pecking Order Theory, and Financial Accountability Theory
dc.identifier.citationMutua, M. N, Jagongo, A. O. (2026). Financial practices and program efficiency of non-govermental organizations in Nairobi City County, Kenya. International Academic Journal of Economics and Finance (IAJEF) | ISSN 2518-2366, 5(2), 319-330
dc.identifier.issn2518-2366
dc.identifier.urihttps://ir-library.ku.ac.ke/handle/123456789/32917
dc.language.isoen
dc.publisherInternational Academic Journal of Economics and Finance (IAJEF)
dc.titleFinancial Practices and Program Efficiency of Non-Governmental Organizations in Nairobi City County, Kenya
dc.typeArticle
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