School of Business
Permanent URI for this collectionhttp://192.168.8.146:4000/handle/123456789/16
Browse
740 results
Search Results
Item Institutional capacity and implementation of the public procurement and asset disposal act (2015) in central region economic bloc counties(KCA University, 2025) Mutura, Caroline W.The implementation of the Public Procurement and Asset Disposal Act, 2015 is essential for ensuring transparency, efficiency, and accountability in public procurement in the counties and the public sector at large. However, despite the enactment of PPADA in 2015, counties continue to face persistent challenges in its implementation, largely due to weak institutional capacity. This study therefore, analysed the influence top county leadership, staff competence, technological infrastructure, and financial resources on the implementation of PPADA, 2015 in the Central Region Economic Bloc counties. The study was guided by Resource-Based View, Institutional Theory, Public Choice Theory, and Stakeholder Theory. The study adopted a mixed-methods explanatory design integrating quantitative and qualitative approaches. The target population was all employees in the county’s procurement and supply chain directorates. The study used balloting to select five counties or 50% out of the ten CEREB counties. The study then conducted a census of all employees involved in procurement in the selected counties. Quantitative data gathered using structured questionnaires while key informant interviews and content analysis of the PPADA, 2015, were used to gather qualitative data. A total of 114 procurement and supply chain employees were reached and satisfactorily filled the questionnaires. Four key interviews were successfully conducted among the senior management in the procurement and supply chain management directorate. Quantitative data was analysed using descriptive statistics in form of means and inferential statistical through multiple regression analysis. The qualitative data was analysed using thematic analysis. The content analysis revealed that Section 33 of the PPADA, 2015 is the one that regulates the procurement function in the counties. The study found that top county leadership had significant influence on the implementation of PPADA, 2015, while staff competence, technological infrastructure, and financial resources had an insignificant influence on the implementation of PPADA. The study concluded that implementation of PPADA, 2015 in the CEREB counties was largely dependent on the active involvement and commitment of county leadership with staff competence, technological infrastructure and financial resources emerging as weak links. The study recommends continued strengthening county leadership commitment by linking procurement plans to development goals, enhancing procurement staff training, and improving the integration of eGPS and technological systems to ensure desired implementation of PPADA, 2015.Item Organizational determinants of knowledge sharing in health research institutions in Kenya(KCA University, 2025) Orwa, Brian O.The environment in which health research institutions operate is highly dynamic and competitive, requiring these organizations to continually adapt to sustain effective knowledge sharing and improve overall performance. Despite the increased adoption of knowledge management practices, many institutions struggle to optimize knowledge sharing, which in turn impacts research output and collaboration. Against this backdrop, this study aimed to investigate the organizational determinants of knowledge sharing in health research institutions registered with NACOSTI in Kenya. The guiding objectives were to determine how organization culture, staff motivation, technology infrastructure, and top management support affect knowledge sharing. The foundational theoretical frameworks underpinning the study included the Knowledge-Based View, Organizational Learning Theory, Incentive Theory, and Technology Acceptance Model. A mixed-methods research design was adopted. The targeted population consisted of 57 professionals from 15 leading health research institutions in Kenya. Census sampling was employed to include all eligible respondents. Data was collected using structured semi-structured questionnaires. A pilot study involving six respondents was conducted to enhance the feasibility of the research instruments. Reliability and validity of the data collection tools were established using Cronbach’s alpha and expert review, respectively. Ethical clearance was obtained from KCA University and NACOSTI before data collection. Diagnostic tests, including normality, heteroscedasticity, and multicollinearity assessments, were conducted to validate the data for analysis. Quantitative data were analyzed using STATA version 17, generating descriptive statistics (frequencies, means, standard deviations, and percentages) and inferential statistics (correlation coefficients and regression analysis). The strength of the relationship between organizational factors and knowledge sharing showed that technology infrastructure and top management support had the strongest positive correlations. This was followed by staff motivation and organization culture, which had weaker correlations but significant influence at p < 0.05. The regression model indicated that increases in technology infrastructure, top management support, staff motivation, and organization culture lead to significant improvements in knowledge sharing. It was concluded that enhancing technology platforms, strengthening leadership support, motivating staff, and fostering a collaborative organization culture would significantly improve knowledge sharing in health research institutions. The study recommends investing in advanced knowledge management technologies, implementing policy reforms to enhance leadership engagement, developing motivational programs, and fostering environments characterized by trust and open communication.Item Digital finance and financial sustainability among youth-owned Craft micro enterprises in migori county, Kenya(KCA University, 2025) Arodi, Daisy A.This study examined the effect of digital finance on the financial sustainability of youth-owned craft micro enterprises in Migori County, Kenya. The study was motivated by persistent financial vulnerability and sustainability challenges facing youth enterprises despite the increasing penetration of digital financial services across Kenya. The study specifically sought to determine the effect of digital credit access, digital payment efficiency, digital insurance uptake, and digital savings solutions on the financial sustainability of youth-owned craft micro enterprises in Migori County. The study was anchored on the Technology Acceptance Model, Diffusion of Innovation Theory, Resource-Based View, and Financial Intermediation Theory. A descriptive research design was adopted, targeting 7,182 youth-owned craft enterprises drawn from the eight sub-counties of Migori County. A sample was selected using stratified random sampling, and data were collected using structured questionnaires and interview schedules. The data were analyzed using descriptive and inferential statistics with the aid of the Statistical Package for Social Sciences (SPSS) version 25. The correlation analysis revealed positive and statistically significant relationships between all the independent variables and financial sustainability. Regression results indicated that digital credit access had a positive and significant effect (β = 0.218, p = 0.001), showing that access to affordable and timely digital loans enhances liquidity and operational stability among youth enterprises. Digital payment efficiency had a positive and significant effect (β = 0.164, p = 0.008), implying that efficient payment systems improve transaction speed, transparency, and financial management. Digital insurance uptake also had a significant positive effect (β = 0.195, p = 0.001), suggesting that mobile-based insurance products strengthen enterprise resilience against financial shocks. Digital savings solutions had the strongest positive effect (β = 0.442, p < 0.001), underscoring the importance of saving culture in liquidity management and reinvestment capacity. The study concluded that digital finance significantly enhances the financial sustainability of youth-owned craft micro enterprises. It recommended that policymakers promote inclusive digital credit policies, expand mobile insurance coverage, and encourage digital savings adoption through tailored financial literacy programs. The study suggested that future research examine digital finance in other sectors and regions, and integrate additional factors such as innovation capability, regulatory environment, and management practices to enrich understanding of enterprise sustainability in the digital economy.Item Creative accounting practices, and tax compliance among small and medium entreprises in Nairobi city county, Kenya(KCA University, 2025) Mainga, Anthony K.Many economies around the world continue to experience low tax compliance levels among Small and Medium Enterprises (SMEs), resulting in revenue authorities failing to meet their annual collection targets. This challenge significantly affects government operations, limiting its ability to provide essential services and implement development projects. Clearly, there is a need for governments and tax authorities to reassess their strategies in promoting compliance among taxpayers, especially SMEs, which form the backbone of many economies. The current study sought to establish the effect of creative accounting practices on tax compliance among SMEs in Nairobi City County, Kenya. The variables of interest were: income smoothing, accelerated depreciation, and off-balance sheet financing as the independent variables, while tax compliance was the dependent variable. The study was anchored on Agency Theory, Positive Accounting Theory, and the Theory of Planned Behavior. The study adopted a descriptive research design and the target population was 1,364 registered SMEs operating within Nairobi City County, from which a sample of 309 firms was selected using stratified sampling technique. Primary data was collected using a structured questionnaire. Data collected were coded and then analyzed using descriptive statistics, Pearson correlation analysis and multiple regression analysis. The results revealed that income smoothing had a positive and significant beta coefficient (β₁ = 0.319, p = 0.000 < 0.05). Similarly, accelerated depreciation had a positive and significant beta coefficient (β₂ = 0.426, p = 0.000 < 0.05). However, off-balance sheet financing had a negative but statistically insignificant beta coefficient (β₃ = -0.031, p = 0.579 > 0.05). Based on these findings, the study concluded that income smoothing and accelerated depreciation significantly enhance tax compliance among SMEs. Conversely, off-balance sheet financing does not significantly affect compliance. Among the three practices studied, accelerated depreciation had the greatest positive effect on tax compliance. The study recommends that the Kenya Revenue Authority (KRA) strengthen its engagement with SMEs by offering clearer guidelines and training on acceptable accounting practices—especially on income recognition and depreciation methods—to enhance voluntary compliance and boost tax revenue collection.Item Supplier relationship management and procurement performance of sugar processing firms in western Kenya(KCA University, 2025) Wanguche, Andrew M.Supplier relationship management (SRM) has become a crucial element of business operations. Effectively managed supplier relationships can yield superior procurement results, including reduced prices, higher quality, and improved delivery performance. Despite expectations, there is decline in the procurement efficiency of sugar firms in the region which reduces profitability and hampers growth of sugar firms. The main objective of the study was to evaluate the effect of supplier relationship management on procurement performance of sugar processing firms in Western Kenya. The specific objectives of the study were to; examine the effect of supplier training on procurement performance, determine the effect of supplier contract management on procurement performance, establish the effect of strategic alliance on procurement performance and to determine the moderating effect of organizational culture on the relationship between supplier relationship management and procurement performance of sugar processing firms in Western Kenya. The study was guided by resource-based theory, transaction cost theory and social exchange theory. The study utilized a descriptive research design. The study targeted 14 manufacturing firms in western Kenya. The study collected primary data using both questionnaires and interview guide. Pilot test took place at West Valley Sugar in Kericho County. Both descriptive and inferential statistics were used to analyze the study data. Data was presented using Tables, pie charts and bar charts. Regression analysis indicated that supplier training, supplier contract management and strategic alliances had a positive and significant effect on procurement performance without and with the moderating effect of organizational culture. The study concluded that supplier training, supplier contract management and strategic alliances had a positive and significant effect on procurement performance without and with the moderating effect of organizational culture. The research recommended that sugar processing firms should offer more frequent and regular supplier training to boost how well they purchase goods, sugar processing firms should set up and use well-defined procedures for managing their suppliers to improve procurement. It was also recommended that firms in Western Kenya improve how they communicate about procurement among different departments.Item The effect of green finance instruments in ensuring the sustainability of women-led enterprises in Kiambu county(KCA University, 2025) Adaka, Sandra A.This study examines the effect of green finance instruments in ensuring the sustainability of women-led enterprises in Kiambu County. Green funding has become a key strategy for sustainable development, including environmental protection and climate change mitigation, and it helps women-led businesses adopt sustainable practices. Green finance is a key enabler for equipping women-led companies in emerging economies like Kenya. The following objectives guided this study: to assess the effect of green loans and credit on the sustainability of women-led enterprises in Kiambu County, to examine the effect of green bonds on the sustainability of women-led enterprises in Kiambu County, to explore the effect of green microfinance on the sustainability of women-led enterprises in Kiambu County and to evaluate the effect of government incentives and policies on the sustainability of women-led enterprises in Kiambu County. Microfinance theory, financial inclusion theory, stakeholder theory, and institutional theory informed the study. Primary data used collected through questionnaires with women-led entrepreneurs. The study used survey questionnaires to poll 3400 women-led businesses and sample 358. The study employed descriptive statistics and multiple regressions to correlate factors in this quantitative data using SPSS version 27.0. Women-led enterprises receive sustainability support from green finance mechanisms, including green loans, bonds, microloans, and government-sponsored incentives. This research investigates the effects of green finance on women-run enterprise sustainability by assessing green loans, bonds, microfinance, and government incentive strategies. The findings of this study demonstrate that green microfinance (β = 0.799, p < .001), together with government incentives (β = 0.197, p < .001), contribute positively to women-led business sustainability. However, green loans (β = 0.012, p = 0.784) and green bonds (β = 0.012, p = 0.784) failed to yield statistically significant effects. The research suggests that institutions should provide gender-responsive green loans while streamlining green bond protocols and building microfinance networks with education-based financial support from governments. Sharing subjectively reported data defines one limitation, while exclusivity to Indian women entrepreneurs creates another challenge alongside the non-capability of determining cause-effect relationships from cross-sectional data. Future studies should include analysis across countries, qualitative research, and extended period investigations about the long-term effects of green finance. The study provides knowledge to guide policy decisions to develop financial systems supporting sustainable women-led enterprises.Item Effect of bureaucratic approval processes on the delivery Efficiency of road infrastructure projects in Kenya’s public Sector(KCA University, 2025) Ouma, Kenneth G.This study investigates the effect of bureaucracy in project approval on project delivery efficiency in Kenya's public state road infrastructure firms. The study focused on the influence of regulatory, financial, procurement, and administrative approval in affecting project outcomes, with institutional capability serving as a moderating factor. The study targeted 750 officials from the Kenya National Highways Authority (KeNHA), Kenya Rural Roads Authority (KeRRA), and Kenya Urban Roads Authority (KURA), with 262 selected via stratified random sampling. It collected data on the research variables using structured questionnaires over the course of two weeks. Data obtained was coded, cleaned, and analyzed using SPSS 27 version, along with descriptive statistics to describe the data and moderated multiple regressions to evaluate predicted correlations. The study established that all bureaucratic approval processes significantly influence project delivery efficiency in Kenya’s road infrastructure agencies. Regulatory (β = 0.286, p < 0.001), budgetary (β = 0.210, p = 0.001), procurement (β = 0.327, p < 0.001), and administrative approvals (β = 0.143, p = 0.042) positively affect project efficiency, while institutional capacity (β = 0.257, p = 0.001) strengthens these relationships. The study concludes that efficient, transparent, and well-coordinated approval systems enhance timely project completion and accountability. Recommendations emphasize policy reforms, digital integration, capacity building, and professional training to improve bureaucratic effectiveness. Future studies should employ mixed methods, expand to other infrastructure sectors, and test the proposed conceptual model across diverse institutional and cultural contexts. Collectively, these measures will foster institutional excellence and sustainable efficiency in Kenya’s public infrastructure delivery.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 Digital finance, financial management, and performance of small and medium-sized enterprises in Nairobi county, Kenya(KCA University, 2025) Onchangwa, Angeline M.Small and Medium-Sized Enterprises (SMEs) contribute approximately 40 percent of Kenya’s Gross Domestic Product (GDP) and employ over 80 percent of the workforce. Despite their crucial role, many SMEs continue to face limited access to finance, weak financial management, and inconsistent tax compliance. This study examined the effect of digital finance on the financial performance of SMEs in Nairobi County, Kenya, with financial management practices assessed as a mediating variable. The study focused on four dimensions of digital finance: digital payment systems, digital lending services, digital financial record-keeping, and digital taxation and compliance, and their impact on profitability, liquidity, growth, and operational efficiency. A descriptive cross-sectional design was adopted, targeting 400 SMEs across various sectors, from which 371 valid responses were analysed using SPSS Version 29. Descriptive and inferential analyses, including correlation and multiple regression, were employed to determine both direct and mediated effects. The findings indicated that digital payment systems had a strong positive correlation with financial performance (r = 0.712, p < 0.001), while digital lending (r = 0.648, p < 0.01), digital record-keeping (r = 0.681, p < 0.01), and digital taxation (r = 0.623, p < 0.01) also showed significant relationships. Regression results revealed that digital finance collectively explained 63.4% of the variance in financial performance (R² = 0.634, F (4,366) = 74.82, p < 0.001). SMEs adopting integrated digital systems recorded a 22% reduction in transaction costs, a 17% increase in sales turnover, and a 20% improvement in decision-making efficiency. Financial management practices significantly mediated this relationship (β = 0.287, p < 0.01), amplifying the benefits of digital adoption. The study concludes that the integration of digital financial technologies with effective financial management practices enhances SME profitability, liquidity, and sustainability. It recommends strengthening digital literacy, promoting affordable fintech access, and reinforcing supportive policy frameworks to accelerate Kenya’s transition to a technology-driven SME economy.Item Effect of digital marketing strategies on performance of Commercial banks in Kenya(KCA University, 2024) Karagua, Amy B.Due to the advancement in technology, the world is changing at full speed. Our life has majorly been changed by the digital space in the world, from physical interactions, as well as to connect each person through social media and provide utmost convenience through the various applications we use every day. Digital marketing is today the most common way of communicating and create awareness since the evolution of digital technology. World over, stiff completion has been witnessed in the financial sector. Kenya has not been spared. This sector has had several challenges over time that has affected the industry’s performance. The challenges include COVID-19 pandemic, increasing competition from fintech and other financial institutions locally and globally, shift in culture, change in models of business, higher expectations, retaining customers and breach of security, as well as regulatory compliance and outdated mobile experiences. This necessitated the need of this study to understand the effect of strategies that are used digitally market on how Kenyan commercial banks perform. The purpose of this study was to establish how strategies of digital marketing are related to commercial banks performance in Kenya. Porter’s Five Forces Theory, Kotler Marketing Theory and Innovation diffusion theory guided the study. The study adopted descriptive research design. This study’s target population was the 39 Kenyan commercial banks. This study adopted stratified sampling to select respondents from 80% of each of the 9 Tier 1, 8 Tier 2 and 21 Tier 3 strata of banks. The study used purposive sampling technique to allow the four heads of departments in each of the sampled commercial bank to respond. Therefore, the total sample size of this study was 120 respondents. Questionnaires were used for collecting data. Statistical Package for Social Sciences (SPSS), version 26 was used to analyse. Results show that commercial bank performance had a significant positive linear correlation with the following strategies: email marketing (r=0.432; p=0.010), social media marketing (r=0.470; p=0.000), website marketing (r=0.432; p=0.000) and mobile banking marketing (r=0.403; p=0.008). The regression model indicated an R value of 0.483, a squared R value of 0.233 and a modified R-squared value of 0.219. Therefore, email marketing, social media, website marketing and mobile banking marketing accounted for 23.3% of the variability in commercial bank performance. It further revealed that among the four independent variables, social media marketing strategy had the most significant influence on performance of commercial banks. Furthermore, the descriptive data suggested that most banks do not use website marketing strategy. Based on the findings, it is recommended that financial institutions should prioritize dedicating resources to social media marketing, as it had the most substantial effect on commercial bank performance. There is also need for the bank management to invest significant resources in utilization of website marketing. At the same time, commercial bank management should conduct their marketing strategies using the SWOT analysis so as to identify weak aspects of their respective strategies and make a deliberate investment in enhancing them. This study is significant to commercial banks and policy experts in that they can use the study findings to develop digital marketing strategies so as to enhance bank performance. Financial analysts and consultants can also gain knowledge that could help them to run their businesses. To the academia, this study contributes to the bulk of information that benefits researchers, scholars and students so as to stimulate additional research in marketing.