Journal Articles

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    Auditors’ Professional Experience and Financial Sustainability of County Governments
    (International Journal of Finance, 2026) Kiarie, Anthony N.
    Purpose: This study investigated the effect of an auditor’s professional experience on the financial sustainability of county governments in Kenya. Methodology: 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. Findings: The findings established that auditors’ professional experience exerts a positive and statistically significant effect on financial sustainability. It concludes that sustained investment in auditor capacity-building is vital for improving governance and ensuring long-term financial sustainability within devolved government units. Unique Contribution to Theory, Policy, and Practice: The study extends on the existing public sector auditing and financial sustainability literature by empirically demonstrating, within the Kenyan county government context, the significant linkage between auditors’ professional experience and financial sustainability, while reinforcing legitimacy, stewardship, and inspired confidence theories in public financial management discourse. The study further provides empirical evidence to county governments and policymakers that auditors’ professional experience is a critical governance resource for enhancing financial sustainability, thus justifying greater investment in auditor capacity development, retention, and professional training within devolved units.
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    The Moderating Effect of Institutional Culture on The Relationship Between Operational Practices and Budget Implementation in Selected County Governments in Kenya
    (Stratford peer reviewed journals and book publishing, 2026) Mwanzia, Mary; Rutto, Bill; Makau, Godfrey K.; Kabau, Tom
    Development budget absorption remains inadequate despite robust legal frameworks such as the PFM Act (2012), the Procurement and Asset Disposal Act (2015), and the Controller of Budget Act (2016). This study examined the moderating effect of institutional culture on the relationship between operational practices and budget implementation in selected county governments in Kenya. Institutional culture is conceptualised as a behavioural and normative context distinct from formal operational practices, shaping how such practices are implemented and enforced. The study was grounded in Principal–Agent Theory, Institutional Theory, and Public Choice Theory. An explanatory research design, supported by descriptive elements, was adopted within a pragmatist philosophical framework. The target population comprised 29,978 county government personnel drawn from six counties: Nakuru County, Uasin Gishu County, Kericho County, Kajiado County, Narok County, and Baringo County. From this population, a purposive and stratified sample of 217 officials directly involved in budget execution was selected. Data were collected using a structured questionnaire and analysed using descriptive statistics and multiple regression analysis through the IBM SPSS Statistics package. The findings revealed that organisational culture had a positive moderating effect on the relationship between operational practices and budget implementation in the selected county governments. Organisational culture measured in terms of leadership, teamwork, and ethics significantly strengthened the influence of operational practices on budget implementation outcomes (β = 0.238, p = 0.000). The study highlights the oversight role of the Office of the Controller of Budget under Article 228 of the Constitution of Kenya, 2010 and the Controller of Budget Act, 2016.