School of Business
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Item Auditor characteristics and financial sustainability of county governments in Kenya(KCA University, 2025) Kiarie, Anthony N.Auditors play a central role in advancing financial sustainability within public sector institutions, particularly county governments. Their characteristics, including professional experience, independence, ethical orientation, and risk disposition, significantly shape the quality of financial reporting, accountability, and transparency, which are essential for sustainable fiscal management. This study investigated the effect of auditor characteristics on the financial sustainability of county governments in Kenya. Guided by legitimacy theory, stewardship theory, and inspired confidence theory, the research focused on four specific objectives: to assess the influence of auditors’ professional experience, independence, ethical orientation, and risk attitude on financial sustainability. A descriptive research design was employed, targeting all 47 counties in Kenya. A sample of 123 respondents was selected, and data were obtained through structured questionnaires utilizing a five-point Likert scale. Instrument reliability was verified through a pilot test, yielding a Cronbach’s alpha of 0.7. Data analysis was conducted using SPSS, applying both descriptive and inferential statistics, including multivariate regression and structural equation modeling. The findings established that auditors’ professional experience, independence, and ethical orientation exert a positive and statistically significant effect on financial sustainability, while auditors’ risk attitude demonstrated a negative but statistically insignificant effect. The study emphasizes the importance of strengthening auditors’ technical competencies, safeguarding their independence from political interference, and promoting high ethical standards as key strategies for enhancing accountability and fiscal discipline. It concludes that sustained investment in auditor capacity-building, coupled with institutional reforms to support professional autonomy and integrity, is vital for improving governance and ensuring long-term financial sustainability within devolved government units.Item Influence of Financial Management Practices on the Revenue Collection Performance of Kajiado County Government, Kenya(KCA University, 2018) Wambui, Kelvin M.The promulgation of the new constitution in Kenya in 2010 brought forth new structures in the form of devolved governments. The new structure had the main purpose of ensuring that efficient delivery of services and every citizen experienced economic development. This noble idea by itself was to be financed by a substantial chunk of funds from the national government and revenue cash flows collected by the counties. The study was on the influence of financial management practices on the revenue collection performance of Kajiado County Government. The key variables being Revenue Sources, Financial Stewardship and Revenue Administration Strategies and their related influence on revenue collection performance in Kajiado County Government. The key theories reviewed to anchor the study were; public choice theory, prospect theory and expectation theory with these theories looking at explaining the influence of the independent variables on revenue collection performance. The study adopted a descriptive research design, which had a target population of 125 staff from Kajiado County Government. A census approach was employed due to the small size and accessibility of the respondents. The study used a structured questionnaire as the data collection tool that was tested for its reliability and validity to ensure consistency of information derived from the primary sources. Descriptive and inferential statistics were carried out for data analysis and development of the study model. The study concluded that the revenue sources, revenue administration practices in place and the financial stewardship of staff collectively have a moderate positive influence on the revenue collection performance of Kajiado County Government. The study had formulated three study hypothesis from the conceptual framework which were subsequently tested and the null hypothesis being rejected in all three hypothesis. The accepted study hypothesis were; (1) Revenue source significantly influences revenue collection performance in Kajiado County Government, (2) Revenue Administration Practices significantly influences revenue collection performance in Kajiado County Government and (3) Financial Stewardship significantly influences revenue collection performance in Kajiado County Government. The study also revealed that at 0.05 significance level, there exists a positive significant relationship between revenue sources, revenue administration practices, financial stewardship and revenue collection performance of Kajiado County Government with these financial management practices accounting for 20.34% variation on the revenue collection performance. The study recommends that Kajiado County Government should; strategize in identifying and adopting more revenue sources that have the capacity to generate sustainable cash flows for operations and economic development: revenue administration practices need to be regularly reviewed and updated to cater for the frequent changes in the business environment and volatile taxpayer behavior thus, sealing existing and emerging loopholes; Investment in more target-oriented training, especially on revenue administration is recommended to address existing gaps in staff proficiency and subsequently improve staff morale. The main limitation of the study was that the study was carried out only in Kajiado County thus not generalizable in the Kenyan context. Further research on other Kenyan Counties is recommended.