Journal Articles

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Start date: 2010End date: 2019

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    The effect of operational efficiency as a financial distress factor on financial performance on commercial banks in Kenya
    (IJBM, 2017) Sporta, Fred Ochogo.; Nanjala, Christine S.; Ngugi, Patrick K.; Ngumi, Patrick M.
    Operational efficiency as a financial distress factor arises from maturity mismatches where liabilities have a shorter tenor than assets. This paper aims to analyse operational efficiency as a financial distress factor as well as draw inferences on its relationship with financial performance measured by return on assets (ROA) and return of equity (ROE).The study employed secondary data derived from financial statements of 38 commercial banks for the period 2005-2015(both years included). Generalized Least Square Method was employed. The results indicated that there exists a positive significant relationship between operational efficiency and financial performance. The findings of the study contributed towards enriching the literature on the financial distress of the commercial banks in Kenya and a result provided deeper understanding of operational efficiency as a financial distress factor and its management by the commercial banks in Kenya. The results indicated that operational efficiency has a positive significance as a financial distress factor on financial performance of commercial banks in Kenya, they therefore imply that the management should focus and monitor the operational efficiency of commercial banks in Kenya and ensure higher operational efficiency.
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    Effects of Risk Assessment and Internal Audit Standards on Financial Performance of State Owned Corporations in Kenya: A Case Study of the Ministry of Labour Social and Security Services
    (Journal of Finance and Accounting, 2017) Muraguri, Irene; Bunyasi, Gladys N.W.; Muchiri, Renson
    Risk based internal auditing impacts a firm's usage of its own internal audit function to boost risk management and control as well as power which in turn influences accountability and enhances accuracy of financial statements thereby influencing financial performance in institutions of finance. Â Recent corporate collapses and financial scandals have triggered world-wide concern with corporate governance emphasized apparent failures of accountability. State corporations in Kenya have in the recent past experienced a number of corporate failures related to corporate power structures in place. The general objective of this study was to establish the effect of risk based audit on performance of state owned corporations in Kenya. The specific objectives was to establish effect of risk assessment on performance of state owned corporations in Kenya and to investigate the effect of internal audit standards on performance of state owned corporations in Kenya; Descriptive design was used in the study. 160 employees were used from the selected from corporation owned by the state as the population target. This comprised of directors, managers, and administrators of departments from, NITA, National Human Resource Planning and Development National Council for Children, Registrar of Trade Unions, and National Council for Persons with Disability, National Employment Bureau, NSSF and Productivity Centre for Kenya. The study engaged census approach since the population was minor. Primary data was collected by use of structured questionnaires and was studied quantitatively using statistical package for social sciences (SPSS). SPSS engendered both descriptive statistics such as frequencies, mean, percentages of the received responses. Inferential statistics included regression and bivariate correlation. The study established that risk assessment and internal audit standard were positively and ominously related to performance of state owned corporations. Built on the results above the study determined that risk based auditing through risk assessment and internal audit standard positively affected the financial performance of state owned corporations in Kenya. The study endorsed that management of parastatals should implement effective risk based audit practices such as risk assessment, internal audit standards, control environment and information system to enhance effective and efficient performance.
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    Effects of Information System and Control Environment on Financial Performance of State Owned Corporations in Kenya: A Case Study of the Ministry of Labour Social and Security Services
    (Journal of Finance and Accounting, 2017) Muraguri, Irene; Bunyasi, Gladys N.W.; Muchiri, Renson
    State corporations require good performance from individuals to achieve their objectives. In view of the growing presence of technology, it becomes necessary to understand performance in the context of information systems. The control environment is the foundation on which an effective system of internal control is built and operated in an organization that strives to achieve its strategic objectives, provide reliable financial reporting to internal and external stakeholders, operate its business efficiently and effectively, comply with all applicable laws and regulations, and safeguard its assets. State corporations in Kenya have in the recent past experienced a number of corporate failures related to corporate power structures in place. The general objective of this study was to establish the effect of internal control systems on performance of state owned corporations in Kenya. The specific objectives was to establish the effect of information system on performance of state owned corporations in Kenya and to investigate the effect of control environment on performance of state owned corporations in Kenya; Descriptive design was used in the study. 160 employees were used from the selected from corporation owned by the state as the population target. This comprised of directors, managers, and administrators of departments from, NITA, National Human Resource Planning and Development National Council for Children, Registrar of Trade Unions, and National Council for Persons with Disability, National Employment Bureau, NSSF and Productivity Centre for Kenya. The study engaged census approach since the population was minor. Primary data was collected by use of structured questionnaires and was studied quantitatively using statistical package for social sciences (SPSS). SPSS engendered both descriptive statistics such as frequencies, mean, percentages of the received responses. Inferential statistics included regression and bivariate correlation. The study established that information systems and control environment were positively and ominously related to performance of state owned corporations. Built on the results above the study determined that internal control systems through information systems and control environment positively affected the financial performance of state owned corporations in Kenya. The study recommended that management of parastatals should implement effective internal control systems such as information system and control environment to enhance effective and efficient performance
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    Effect of Internal Controls on Financial Performance of Water Companies in Kenya (a Case of Water Companies in Tana Water Services Board)
    (American Journal of Finance, 2016) Njiru, Dickson K.; Bunyasi, Gladys N.W.
    Purpose: The purpose of this study was to determine the effect of internal controls on financial performance of water service Providers in Kenya a case study of Water Companies under Tana Water services Board region in Kenya.Methodology: The study used a descriptive survey study research design. The population of the study was 22 Members of the audit committee, 22 Finance Managers, 22 internal auditors and 22 senior accountants in WSPs in TWSB region as at December 2014. The study conducted a purposive sampling of the selected members of the Audit Committee, Finance/ Commercial Managers, Internal Auditors and Senior Accountants in the selected WSPs. The study used primary method of which was obtained by use of structured questionnaires. The data was prepared in readiness for analysis by editing, handling blank responses, coding, categorizing and keyed into statistical package for social sciences (SPSS) computer software for analysis. The particular descriptive statistics included frequencies and percentages while the particular inferential statistics included correlation analysis and regression. Correlation analysis was to establish the association between the variables while a multiple linear regression model was used to test the significance of the influence of the independent variables on the dependent variable. The data was represented in form of tables and pie charts.Results: The study found that segregation of duties, cash reconciliation, inventory audits and cost management influence the performance of water companies under Tana water services Board. The findings revealed a strong positive relationship between the independent variables and the dependent variable.Unique contribution to theory, practice and policy: The study also recommended that the managers of water companies should adopt efficient management practices. This will help improve the financial performance of the water companies. The study also recommended that the managers address various challenges affecting internal control systems in the water companies. The challenges hindered effective financial performance of the organizations.
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    Effect of Access to Business Information on the Growth of Small and Medium Enterprises in Kenya
    (International Journal of Business and Social Science, 2014) Bunyasi, Gladys N.W.; Bwisa, Henry; Namusonge, Gregory
    The objective of this paper was to assess the effect of access to business information on the growth of Small and Medium Enterprises in Kenya. The response rate for the survey was 92.96%. Primary data was collected using interview guides, structured and Semi structured questionnaires which were administered to the owners and managers of SMEs. Quantitative data obtained from the questionnaires was analyzed using Statistical Package for Social Sciences (SPSS) version 20. The findings from the study were presented in graphs, percentages and tables. The study found that out access to business information had a significant effect on the growth of SMEs. The study recommends that the government needs to come up with a policy on small and medium enterprises information transfer to facilitate information flow. The policy should emphasize the need for businesses to develop information departments to capture business information locally and internationally.
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    Dynamics of technology transfer for innovation processes in a constrained resource settings :
    (Scientific & Academic Publishing Co., 2018) Kiarie, Peter; Mwangi, Henry; Rong, Chunming
    Abstract Technology transfer, defined as the movement of scientific inventions from an enterprise to the market place, is often a difficult and frustrating process. Stakeholders in this area of study are usually at different levels of understanding due to many factors involved and speak different languages. There are number of problems associated with technology transfer processes in constrained resource settings such as lack of researchers in specific domains, motivation, bureaucratic climate, inability to make effective public investments, funding and inappropriate infrastructure, culture among many others. This research explores the above problems and others discussed by varies researchers in technology transfer and particularly those in Technology-Organization-Environment (TOE) framework using Data analytics and System Dynamics modeling approaches. Data analytics will facilitate in developing a more promising and data rich System Dynamics model. The study will shed light on technical and social factors that lead to formulation of policies which enable accelerated technology transfers in constrained resource settings.
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    Supporting e-learning in computer-poor environments by combining oer, cloud services and mobile learning
    (ICCE2014, 2014) Mwendia, Simon Nyaga; Hoppe, H. Ulrich
    Abstract Research supervision is an important type of support for advanced students when engaged in study projects or in writing their final theses. One of the most common complaints from research students is erratic or infrequent contact with supervisors, who might be too busy with other responsibilities or are not present frequently enough . High proliferation of mobile phones(i.e. 'mobile-rich') but no computer prevalence (i.e. 'computer-poor') in African countries calls for using mobile technologies to address this challenge. However, limitations of mobile devices (such as usage cost, memory capacity and small screen) are some of the barriers for mobile learning adoption. In this paper, we combine mobile learning with OER and Cloud Computing Services to enhance supervisors’ availability to their research students, who are in 'mobile-rich' but 'computer-poor ' learning settings typical for African universities.
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    Environmental risk factors influencing bicycle theft:
    (PubMed Central, 2016) Mburu, Lucy W.; Helbich, Marco
    Abstract Urban authorities are continuously drawing up policies to promote cycling among commuters. However, these initiatives are counterproductive for the targeted objectives because they increase opportunities for bicycle theft. This paper explores Inner London as a case study to address place-specific risk factors for bicycle theft at the street-segment level while controlling for seasonal variation. The presence of certain public amenities (e.g., bicycle stands, railway stations, pawnshops) was evaluated against locations of bicycle theft between 2013 and 2016 and risk effects were estimated using negative binomial regression models. Results showed that a greater level of risk stemmed from land-use facilities than from area-based socioeconomic status. The presence of facilities such as train stations, vacant houses, pawnbrokers and payday lenders increased bicycle theft, but no evidence was found that linked police stations with crime levels. The findings have significant implications for urban crime prevention with respect to non-residential land use.
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    Contextual factors and public value of e-government services in kenya
    (Global Scientific Journals, 2017) Kamau, Gabriel; Wausi, Agnes; Njihia, James
    Abstract E-government research has been skewed towards technological deterministic perspective mainly centering on technological issues. This provides no explicit guidance to the design and practice of e-government programs that result to increased uptake of e-government services. Theoretical discourse reveals undisputed consensus among e-government researchers that e-government uptake may be influenced by others contextual factors such as administrative and political consequences and should not be overlooked as they are valued. This study filled this gap by conducting an empirical investigated of the influence of contextual factors: ICT infrastructure, human capital and governance and the public value of e-government services. The study employed a mixed method exploratory, descriptive cross-sectional approach to realize the research objectives. Structural Equation Modeling was used to conduct statistical analysis of data collected. The study findings demonstrated that ICT infrastructure insignificantly contributed to public value of e-government services. However, the study revealed significantly contribution of human capital as well as governance to public value of e-government services.
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    Modeling spatial interactions between areas to assess the burglary risk
    (MDPI, 2016) Mburu, Lucy W.; Bakillah, Mohamed
    Abstract It is generally acknowledged that the urban environment presents different types of risk factors, but how the structural effects of areas influence the risk levels in neighboring areas has been less widely investigated. This research assesses the local effects of burglary contributory factors on burglary over small areas in a large metropolitan region. A comparative framework is developed for analyzing the effects of geographic dependence on burglary rates, and for assessing how such dependence conditions the community context and the urban land use. A local indicators spatial autocorrelation analysis assesses burglaries over five years (2011–2015) to identify risk clusters. Thereafter, effects of different variables (e.g., unemployment, building density) on burglary frequency are estimated in a series of regression models while controlling for changes in the risk levels of nearby surrounding areas. Results uncover strong evidence that the configuration of the surroundings influences risk. After controlling for area-based interaction, patterns are identified that contrast with the previous literature, such as lower burglary frequency in areas with higher tenancy in social housing units. Together the findings demonstrate that the spatial arrangement of areas is as crucial as contextual crime factors, particularly when assessing the risk for small areas.