Theses and Dissertations

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    Context awareness vulnerabilities detection model in byod environment using a linear regression technique
    (KCA University, 2025) Wanjiru, Jeremiah N.
    The purpose of this study was to examine context-awareness vulnerabilities in Bring Your Own Device (BYOD) environments within large SACCOs in Kenya. Adoption of BYOD practices, enable employees of an organization to use personal devices for work. In the recent past there has been incidents of financial vulnerabilities, including losses attributed to both internal collusion and external cyber-attacks, which showed the urgent need for solutions focused on vulnerability detection mechanisms. The analysis of past literature revealed gaps in existing models, which inadequately address SACCO-specific risks such as the role-based access and dynamic access patterns, often relying on a narrow set of data points or reliance of static approaches. The study employed a descriptive survey design, using structured questionnaires to collect data from 86 employees of Mwalimu SACCO’s head office in Nairobi. As the largest SACCO in Kenya, Mwalimu SACCO provided a suitable context to analyse BYOD-related vulnerabilities in a high-risk, resource-constrained environment. Descriptive techniques and multivariate regression analysis were employed to determine the influence of the identified factors on the vulnerability index. The study findings showed that access time, location, and role risk factors significantly wielded and affect vulnerability in BYOD environments. Access time emerged as the most critical determinant, with increased risks observed during non-standard work hours. Location vulnerabilities were heightened in remote settings due to limited security measures, while role risk factors indicated that employees with elevated access privileges, particularly in ICT and finance roles, posed greater risks. The study formulated a multivariate regression model which demonstrated high predictive accuracy, with an R² value of 0.89 and a mean absolute error of 0.12. These results validated its reliability in identifying and predicting context-awareness vulnerabilities in SACCO BYOD environments. The study concludes that; there is increased use of personal devices by SACCO staff to undertake both personal and official engagements. Further, the study concludes that, there is lack of comprehensive BYOD policies that conforms to prevailing vulnerabilities. Through adoption of robust access controls, organization centered BYOD policies, and role-specific security measures, SACCOs can upscale their defenses. These measures would enable SACCOs to mitigate vulnerabilities, reduce insider fraud and external threats, and strengthen their cyber-security posture. This research fills a critical gap in understanding and managing context-aware vulnerabilities in BYOD environments, offering a practical framework for enhancing the security of SACCO operations in Kenya.
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    Financial management practices and sustainability of deposit-taking savings and credit cooperative societies in Kenya
    (KCA University, 2025) Mutahi, Annpolly N.
    In Kenya, the financial sustainability of many deposit-taking Savings and Credit Cooperative Societies (SACCOs) remains a major concern, with some institutions, such as Ekeza SACCO, collapsing, and others struggling to meet capital adequacy requirements. These challenges threaten the sector’s ability to contribute effectively to economic development. This study aimed to examine the effect of financial management practices on the sustainability of deposit-taking SACCOs in Kenya. Specifically, it investigated the influence of liquidity management, financial reporting, risk management, and investment decision-making on financial sustainability. The study adopted a causal research design, targeting all 176 licensed deposit-taking SACCOs in Kenya. Finance managers from each SACCO participated in a census survey. Primary data were collected using structured questionnaires and analyzed using SPSS. Descriptive statistics and multiple regression analysis were employed, alongside diagnostic tests for normality, multicollinearity, and linearity. The results showed that all four financial management practices had a statistically significant and positive effect on sustainability (p < 0.05). Liquidity management had the strongest influence (β = 0.732), followed by financial reporting (β = 0.512), risk management (β = 0.417), and investment decision-making (β = 0.366). The study concluded that the financial sustainability of SACCOs depends on a coordinated approach to financial management. It recommended that SACCOs strengthen their financial practices by adopting integrated strategies that promote transparency, accountability, and risk awareness to enhance resilience and member trust.
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    Response Of Saccos To Competition From Commercial Banks And New Sacco Regulations In Kirinyaga County, Kenya.
    (KCA University, 2013) Muriithi, Preminus.
    Using an interpretive research methodology, this study sought to find out how deposit taking SACCOs were responding to the competition from commercial banks and the implementation of the new Sacco regulations as being enforced by Sacco Society Regulatory Authority (SASRA).The study found out that SACCOs were opening up their common bonds, were maintaining their low interest rate regime and engaging in aggressive marketing and market research. The research also found out that SACCO’s were engaging in branch expansion and continuous rebranding. Responding to the new SACCO regulations, the study found out that SACCO’s were appointing SASRA compliance officers, upgrading their IT systems, and employing qualified staffs. The study also found out that Sacco’s were streamlining their books of accounts to comply with the requirement of the new regulation and were engaging in member’s education and implementing policies aimed at encouraging members to save and deposit more. It was also found out that SACCOs were engaged in implementing cost saving policies. It was found out that competition from commercial banks and the implementation of the new SACCO regulations has made SACCOs to become more responsive to member’s needs, and that SACCOs were becoming more transparent and thus attractive to members as they feel their savings and deposits are more secure in regulated SACCOs. It was found out that Sacco’s had responded and coped well with competition from commercial banks, and that with the implementation of the new Sacco Regulations, the confidence of members was high, as they felt that their investments were in safer hands than before. Further research is recommended on the same topic covering a wider area of study. Further recommendation is a research on financial performance of Sacco’s after the implementation of the new Sacco Regulations as being enforced by SASRA.
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    Factors Affecting Production Of Dairy Products In Kenya: Acase Of Co- Operative Societies In Kiambu County
    (KCA University, 2016) Njoroge, George M.
    Despite the growth in dairy farming over the years, there is a lot of imbalance in milk production experienced in different areas based on the approach from different farmers. The farmer’s fails to understand the connection between dairy productivity and farming practices. The study sought to establish factors affecting production of dairy products in Kenya. The targeted population was 6,1018 dairy farmers members of co-operative society in Kiambu County, stratified random sampling was used in selection of sample the Study sampled 383 farmers from co-operative societies situated within eight constituencies in Kiambu County. The study collected primary data using structured questionnaires. Processing and analyzing of the survey data was carried using SPSS version 21. Data presentation was in form of tables to help interpret findings and generate conclusions. The study established that member’s payment, dairy production resources and dairy production systems affect the production of dairy product. The study recommended that a dairy farmer who is the primary producers in the supply chain should also be given the opportunity to add value to their product by adopting methods of production that satisfy the demands of processors and customers, dairy production system should Lean to culture of continuous improvement, dairy farmers should implement new technologies and practices that are consistent with their goals, the policy with strong believe that farmers will gain and benefit like pay with performance and quality of daily product, establish the standards to determine farmers pay Protect farmers from negative consequences of dairy product and periodically review of the payment terms that does not create a culture of mistrust. The County Government needs to improve in extension services, access to affordable finance and facilitate investment of the supply chain in dairy farming.
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    Factors Influencing Quality Of Financial Reporting Of Deposit Taking Saccos In Kenya
    (KCA University, 2022) Kinyenze, Jonathan M.
    Financial reporting is crucial to any organization because it enables it to allocate capital in the most effective and efficient way besides assisting it to mitigate information asymmetry among capital market participants. Financial reporting quality is essential to any organization because it assures a reliable report which can be used in decision making. Financial reporting facilitates capital allocation, increases investment efficiency, facilitates external investor monitoring and increases in financial reporting. It reduces information asymmetry. The main objective of the study was to establish the factors influencing quality of financial reporting of deposit taking SACCOs in Kenya. The specific objectives of the study were to assess the influence of staff capacity on quality of financial reporting of deposit taking SACCOs in Kenya, to examine the influence of top management expertise on quality of financial reporting of deposit taking SACCOs in Kenya, to determine the influence of enterprise resource planning on quality of financial reporting of deposit taking SACCOs in Kenya and to establish the influence of quality of internal audit on quality of financial reporting of deposit taking SACCOs in Kenya. The study was guided by three theories, namely; Upper Echelons Theory, Resource Based View Theory and Agency Theory. This study adopted a descriptive research design. The target population for this study was be 126 respondents from all the 42 deposit taking SACCOs in Nairobi County which were licensed by SASRA as at 31st December 2021. The study used census to get the relevant information. The researcher used primary data gathered using a structured questionnaire. Descriptive statistics and inferential statistics were the main tools of analysis to be used in this study. After that, the findings were presented in form of figures, charts and tables. The study found out that staff capacity has a weak positive significant influence on quality of financial reporting. It was also found out that top management expertise had a strong positive insignificant influence on the quality of financial reporting, and that ERP had a strong significant influence on the quality of financial reporting. Lastly, it was also found out that quality of internal audit had a strong positive significant influence on quality of financial reporting.
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    Effect Of Corporate Governance On Financial Performance Of Savings And Credit Cooperative Societies In Kenya
    (KCA University, 2016) Ochola, George O.
    The enactment of the SACCO Act of 2008 established SASRA as an entity or state authority that regulates the Cooperative societies in Kenya, with the regulation covering deposit taking and to some extent non-deposit taking SACCOs. The enactment of SASRA regulation requires SACCOs to improve on corporate governance. This study was thus carried out with the aim of understanding the effects of corporate governance on the performance of SACCOs in post SASRA era. Specifically the study focused on analyzing the effect of board of director‟s tenure, board diversity and meeting frequency on the financial performance of SACCOs. The study used cross-sectional study design and had a target population of 49 that comprised of deposit talking SACCOs in Kenya. The researcher collected data from the respondents through secondary data and analyzed the same through SPSS. Data was analyzed using SPSS with regression analysis, ANOVA, and co-efficient of determination (R2 ) used to interpret the results. The study revealed that corporate governance practices affect the financial performance of SACCOs. This was by 28.4% and 28.6% without control and with control variable respectively. Specifically without control variables the results showed (0.061), 0.002, 0.017, 0.026, (0.004) and 0.018, indicate the effect of professional expertise, gender diversity, average tenure of directors, frequency of meetings and age of board members. On the inclusion of control variable the results indicated that gender and director tenure was significant while the rest of the variables were not significant. The study concludes that social heterogeneity and director tenure affect financial performance of SACCOs. Thus the study recommends the need effective implementation of gender diversity and director on tenure regulations.
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    Effect of Licensing Requirement on the Financial Performance of Deposit Taking Savings and Credit Cooperatives Societies in Kenya: A Case Of Selected Saccos In Nairobi
    (KCA University, 2015) Thomi, Richard N.
    SACCOs in Kenya are required to adhere to regulations set in SACCO’s regulation authority (SASRA). The management has to present the capital adequacy return reports, liquidity statement report, Statement of financial position and Statement of deposit return as well as Return on investments report which compares land, building, and financial assets to the SACCO’s total assets and its core capital. This study sought to fill the existing knowledge gap to determine the effect of SASRA regulation on Sacco’s financial performance and to answer the questions what the effect of SASRA regulations on SACCO’s financial performance in Kenya is. The objective of the study is to assess the effect of SASRA regulations on financial performance of SACCO societies in Kenya. The descriptive survey design was adopted in this study. The research targeted all the 41 SASRA licensed deposit-taking SACCOS in Nairobi. The study used secondary data that was obtained from the financial statements of the SACCOs. Computer software (STATA) aided the analysis process where a statistical hypothesis test (Hausman specification test) was used to evaluate which model between random effects or fixed model corresponds to the data. A regression model was developed based on the outcome of the Hausman test. The results were analysed in form of tables and figures. Finally, conclusion and recommendation was provided. Presentation was done by use of tables for easy understanding. The study used panel regression (random effect) to investigate the relationship. The study results indicated that capital adequacy, liquidity and asset quality were significant predictors of ROE for the deposit taking SACCOs. Based on the study findings discussed above three recommendations are provided based on the objectives of the study. First given that all the independent variables had a positive effect on return of assets and return on equity, the study therefore recommends that deposit taking SACCOS in Kenya need to focus on how their performance relates to returns to equity. This is due to the fact that capital adequacy was observed to have a significant effect on return on asset and return on equity. Secondly, deposit taking SACCOS should observe their liquidity levels to ensure that they are liquid enough to perform their activities. Poor liquidity levels in SACCOS point to high riskiness and the inability of the SACCO to perform their short-term obligations competently. Further, though asset quality had a relatively low significance on return on asset as compared to return on equity, it is important for deposit taking SACCOS to observe efficiency and effectiveness in dealing with delinquencies since the greatest asset of a given SACCO is in terms of performing loans. A high non-performing loan affects the SACCOS operations and has a trickledown effect on the SACCOS financial performance. The study further recommends research using different ratios.
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    Effect Of Credit Accessibility Through Savings And Credit Cooperatives On The Financial Performance Of Micro And Small Enterprises In Kiambu County: A Case Study Of Micro And Small Enterprises In Tai Savings And Credit Cooperative Society Limited
    (KCA University, 2015) Njiriri, Ibrahim M.
    Micro and Small Enterprises (MSEs) play a major role in economic development, particularly in Emerging Economies, such as Kenya. However, despite this pivotal role, most MSEs hardly survive due to lack of limited access to credit. This study was motivated by the difficulty faced by MSEs in accessing credit from financial institution to sustain business growth and financial performance. The purpose of the study was to establish the extent to which credit accessibility affected the financial performance of MSEs in Kiambu County using Tai SACCO Society Limited as the case study.. The study was guided by the following objectives; to establish the effect of amount of credit to the financial performance of MSEs, to establish the effect of frequency of credit on the financial performance of MSEs and to establish the effect of credit terms on the financial performance of MSEs. The study was based on a descriptive survey design. Primary data was collected using face to face questionnaires to respondents who were owners/managers of the business while secondary data was from Tai SACCO loan records for year 2013 and other regulatory institutions. A sample size of 170 respondents was selected from a population of 850 MSEs using clustered random sampling method on the basis of the seven branches of Tai Sacco. Data was analyzed using SPSS version 20, Microsoft Excel and R studio. Regression analysis was carried out to establish the association among the variables. The results indicated a significant positive association of amount of credit and financial performance of MSEs while there existed a negative association between credit terms and frequency of credit on the financial performance of MSEs. Amount of credit contributed 3.25 % of the variance in financial performance in MSEs. Regression analysis revealed that frequency of credit contributed - 3.26% of the variance in financial performance of MSEs while credit terms contributed - 0.25% of the variance in financial performance of MSEs. In order to improve access to credit by MSEs, lending financial institutions need to adjust credit terms in line with what borrowers can afford.