Journal Articles
Permanent URI for this communityhttps://repository.kcau.ac.ke/handle/123456789/9
Browse
9 results
Search Results
Item Forensic auditing and financial performance of Kenyan counties.(Stratford Peer Reviewed Journals & Books, 2025) Omucheyi, Rispah Khamonyi .; Abdul, Farida.; Kosgei,Margaret.County governments collect a small percentage of their own source revenue potential and the absorption rate of their budgets are low, this has slowed performance and service delivery. The study sought to find the effect of forensic auditing on the financial performance of the counties in Kenya. Data was collected from financial statements of 45 counties in Kenya in the custody of the controller of budgets for nine years from financial year 2014/2015 to 2022/2023. The study used a dynamic panel model to examine the relationship between forensic auditing and financial performance of all counties in Kenya and analyzed using R statistical tool. The findings showed that forensic auditing has a significant effect on financial performance of counties at first lag. The study concluded that forensic auditing is important and that each county should ensure that they invest in the forensic auditing function. The study recommends that county leadership, including governors, senators, members of the county assembly, and employees, should invest in forensic auditing. The leadership should ensure that accountants are well-trained in forensic auditing processes and consistently apply these skills. All accounting personnel should possess and practice forensic auditing skills. Additionally, county officials should provide supporting evidence for all activities conducted within or outside their counties to facilitate the forensic auditing process. County leadership should focus on spending strictly on budgeted projects, avoiding both overspending and underspending by monitoring ongoing and upcoming projects. Counties should also exhaust all revenue collection avenues and ensure that collected revenue is utilized for its intended purposes to meet collection targets. The study also recommends that the Institute of Certified Public Accountants of Kenya (ICPAK) should ensure its members are equipped with knowledge of forensic auditing by organizing regular training sessions and seminars to support the function. ICPAK should provide recommendations on accounting policies in counties to enhance the quality of financial statements. Furthermore, through ICPAK’s guidance, counties should establish fully functional audit departments and ensure the independence of audit committee members.Item Operational Practices Influencing the Implementation of Budgets among Selected County Governments in Kenya(African Journal of Emerging Issues, 2026) Mwanzia, Mary; Rutto, Bill; Makau, Godfrey K.; Kabau, TomSince the advent of devolution in 2013, Kenya has operated a two-tier government system where both national and county levels share a common public financial management architecture. However, a persistent performance gap exists: while the national government achieves an 80.76% absorption rate for development expenditure, county governments average only 34.4%. This study investigated the institutional, administrative, and managerial factors influencing budget implementation in selected county governments. The study evaluated the influence of four core operational practices finance, procurement, control, and ICT on budget implementation. Theoretically grounded in Principal-Agent Theory, Institutional Theory, and Public Choice Theory, the study employed an explanatory research design, supported by descriptive elements, within a pragmatist philosophical framework. The target population included 29,978 executive staff across six counties: Nakuru, Kericho, Narok, Baringo, Kajiado, and Uasin Gishu. Using stratified and purposive sampling, 217 high-level officials were selected, achieving a 79% response rate. Multiple Linear Regression analysis revealed that Operational Finance Practices were the only factor with statistically significant positive effect on budget implementation (β = 0.119, p < 0.05), while procurement, control, and ICT practices showed positive but insignificant relationships. The regression model explained 4.6% of variance in implementation outcomes. The study recommends strengthening regulatory compliance in financial operations, integrating procurement planning with budget objectives, proactive risk management, and full adoption of IFMIS and e-procurement tools. A legislative amendment to the Controller of Budget Act is proposed to mandate verifiable evidence of prior fund utilisation before new disbursements.Item 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, TomDevelopment 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.Item Service Quality in Kenyan Universities: Dimensionality and Contextual Analysis(European Journal of Business and Management, 2014) Owino, Edward; Kibera, Francis; Munyoki, Justus; Wainaina, GituroThe dimensionality of service quality remains debatable with extant literature revealing divergence in thought. This study examined the dimensions of service quality and tested the existence of a significant difference in service quality perception between public and private university students in Kenya. Guided by a positivist paradigm and cross-sectional sample survey, data was collected from 750 randomly selected respondents. A 56 item scale instrument based on performance only paradigm was self-administered to select university students. Factor analysis was employed in determining potent service quality dimensions and Analysis of Variance test used in comparative analysis. A four-factor construct was revealed, with service blueprint emerging as an additional dimension of service quality in the Kenyan university context. It was established that there exists a significant difference in the dimensions of service quality between public and private university students. This implied that an appreciation of service quality dimensions is imperative in managing student’s expectation and that the university managers have to apply contingent service quality practices. The study recommends adequate regulation to standardize service quality irrespective of the service context.Item Antecedents of Customer Perceived Value: Evidence of Mobile Phone Customers in Kenya.(International Journal of Business and Social Science, 2014) Owino, Edward O.As the mobile phone industry in Kenya gets competitive, customer retention becomes an imperative precursor to firm performance. For this reason, the study was so conceived to examine factors that influence customer perceived value amongst Kenyan mobile phone customers. The study analysed perceived service quality and the perception of price amongst cell phone users. A survey of 400 randomly selected respondents was undertaken. A structured instrument covering background information, customer expectation and customer perception was adopted in primary data collection. The results shows that perceived quality of service and perceived price determine customer’s perception of value. The results indicate the existence of a significant differences exist between what customers expect and what they perceive they experience after a service encounter. Service managers should compete on providing services of high value to gain a competitive edge in this market.Item Effect of Total Factor Productivity on Economic Growth in Kenya: An Empirical Analysis(Journal of Economics and Finance, 2018) Simiyu, Christine N.; Misorimaligayo, Beatrice WThe purpose of the study was to build a model to explain the effect of Total Factor Productivity on economic growth in Kenya for the period 1970-2015 after accounting for labour and capital productivity. ARDL bounds test of co-integration is employed and the Error Correction Model reveals that the Total Factor Productivity Components of Foreign Aid and Financial Development have insignificant effect on economic growth and null hypotheses are accepted, while Foreign Direct Investment has significant effect on Economic Growth, and the null hypothesis is rejected. The significant Error Correction Terms reveal multidirectional causality between Foreign Direct Investment, Economic Growth and Foreign Aid while there is unidirectional causality between Economic Growth, Foreign Direct Investment, Foreign Aid and Financial Development. A robustness check is then carried out to determine the consistency of the ARDL findings using the Johansen test of co-integration, vector error correction model (VECM) and post estimation tests. The findings reveal consistency in the Error correction terms with (-.91) for ARDL and (-.87) for VECM. The orthogonalized impulse response functions show the effect of permanent and insignificant shocks for the variables. In conclusion to realize significant effect of the Total Factor Productivity components on Economic Growth, the recommended policy actions are to improve governance through public and private sector reforms and reinforce the powers of agencies such as the Ethics and Anti-corruption Commission (EACC), implement structural and economic reforms, lower transaction costs to businesses, and to improve policies for the adoption of technology.Item Effect of Management Practices on the Financial Performance of Manufacturing Firms in Kenya(Journal of Finance and Accounting, 2017) Owino, Edward; Mutunga, DorothyItem Modeling and mapping crime in Eastern Nairobi, Kenya(AGILE PhD School, 2013) Mburu, Lucy W.This working paper provides a description of the phases of my PhD study. Drawing on assumptions from various theories of environmental criminology, this study applies various crime mapping methodologies to observe geographic and temporal patterns of crime in the eastern part of the Kenyan capital city, Nairobi. This paper outlines the first completed phase which employs criminal geographic profiling to predict offender abodes, and also briefly identifies the next two phases of the study that involve spatio-temporal analysis and a regression modeling respectively. Results from the completed study have potential implications on the prediction and ultimate reduction of criminality, both within the Nairobi capital and also in other cities with similar spatial patterns.Item Linking Transformational Leadership to Knowledge Management in the Universities in Kenya; the Role of Teamwork Processes(Global Scientific Journals, 2022) Waweru-Gathii, RoseThis study analyses the effect of teamwork processes of cohesion and communication on the relationship between transformational leadership and knowledge management. The key objective of the study was to examine the role that various teamwork processes play in influencing a leadership and knowledge management relationship in the Universities in Kenya. The study utilized the work of Yammarino et al. (2003), Muchiri et al. (2012) and Atwater and Bass (1994) on transformational leadership, performance and teamwork processes. The study also utilized Crawford (2005) research on the relationship between transformational leadership and knowledge management as well as the work of John D. Politis (2003) and Turner et al (2012) on Knowledge management and teams. Cross sectional data was collected and analyzed within a period of one year from September 2017. Descriptive statistics were used to analyze the data in order to determine the patterns and meaningful characteristics that would emerge from the data. Inferential statistics were used to determine the relationships between and among the study variables. The results obtained support the view that transformational leadership has a significant positive effect on knowledge management initiatives of creation, sharing and utilization. The teamwork processes of communication and cohesion were interestingly found not to significantly mediate the relationship between transformational leadership and knowledge management.