Thesis Chapters by International Journals of Academics IJARKE Journals
Accounting Information System (AIS) is one of the important systems in organizational operations.... more Accounting Information System (AIS) is one of the important systems in organizational operations. AIS is used in capturing,
processing, storing and distributing information. Recently, more and more digital and online information has been utilized in
Accounting Information Systems for decision-making. Organizations need to take action, put such systems at the forefront,
and consider both the system and the human-related factors while managing their Accounting Information Systems. In
managing an organization and implementing a financial internal control system, the role of an Accounting Information System
is crucial. The study aimed at providing an understanding of the influence of data quality of Accounting Information Systems
on microfinance institution's financial performance in Meru County, Kenya. The objective of the study was to establish the
data quality of the Accounting Information System on the financial performance of Microfinance Institutions in Meru County,
Kenya. The study was guided by system management theory. The study employed a descriptive research design; a target
population of 316 was identified for the study with a sample size of 177 respondents identified through the application of
Yamane’s formula. Structured closed and open-ended questionnaire were the main data collection tool. Data was analyzed by
the use of SPSS version 29. The collected data was analyzed by use of descriptive statistics. The study established that the data
quality variable influences the financial performance of MFIs in Meru County. The study concluded that data quality was
statistically significant and positively influenced the financial performance of Microfinance Institutions in Meru County. The
study recommends management should monitor the data quality of the Accounting Information System to continue improving
financial performance. The study contributes to broadening the knowledge of the role of data quality of Accounting
Information System on the financial performance by financial institutions in Kenya.
Firms require capital to finance their business operations and investments. Most firms are faced ... more Firms require capital to finance their business operations and investments. Most firms are faced with a predicament on whether
to utilize debt or equity to finance their investments. Consequently, these firms need to find the best option and effectively
manage their risks. The main aim of this study was to establish the influence of financial structure on the financial
performance of firms quoted at the Nairobi Securities Exchange. The specific objective identified for the study was to establish
the influence of retained earnings financing on the financial performance of manufacturing firms quoted at the Nairobi
Securities Exchange. The study employed a descriptive research design. The census method was adopted and a target
population of 8 manufacturing firms quoted at the Nairobi Securities Exchange was considered. A questionnaire was the
primary data collection instrument while a secondary data collection form was used for collecting secondary data from audited
financial statements of the firms. Secondary data was obtained from audited financial statements of the eight firms identified
for the study as per institution websites and Central Bank of Kenya annual supervisory reports from 2018-2022. Descriptive
statistics and inferential statistics were used and data was analyzed using Statistical Package of Social Science (SPSS) version
29. The study findings established that retained earnings financing had a significant positive influence on the financial
performance of manufacturing firms quoted at the Nairobi Securities Exchange. Therefore, the study recommends that this is
the cheapest way of financing the firm because the finances are there. The managers should discuss with the shareholders and
agree on the amount to be spent. The study provides useful information to managers and policymakers on the best financing
option to initiate before choosing other financing options. Finally, the study recommends that other studies be conducted to
establish the influence of retained earnings financing on the financial performance of manufacturing firms that are not quoted
at the Nairobi Securities Exchange.
Child defilement is a problem for social development and health that negatively impacts children'... more Child defilement is a problem for social development and health that negatively impacts children's wellbeing, health, and
social results both now and in the future. According to the 2010 Violence Against Children National Survey, at least 32% of
Kenyan women and 18% of Kenyan men reported having been defiled as children, indicating that violence against children is
a significant issue in the country. Similarly, data from health facilities indicate that more children than adults require
defilement management services. The purpose of this study was to examine the effectiveness of the procedures of reporting of
defilement cases in Kitutu Central Sub County, Kisii County. This study was based on cognitive behavioural theory. The study
adopted descriptive research design as it sought to establish relationships between independent variables after an action or
event has already occurred. 485 respondents were the study's target population. Court officers, area chiefs, assistant chiefs,
police officers, local elders, and child program health officers made up this group of responders. In Kitutu Central SubCounty, child defilement instances are typically reported. Ninety-eight (20%) were selected as a sample from the target
demographic. Document analysis was used to collect secondary data, while questionnaires and interview guides were used to
collect primary data. The validity of the instruments was assessed by the supervisors from the Kisii University faculty of art
and social sciences using their professional judgment. The quantitative information from the questionnaire was coded, altered,
and sorted before it was examined. Quantitative data were entered and analyzed using SPSS version 22, a statistical package
for social sciences. Data requiring descriptive statistics were presented using frequency and percentages. The degree of the link
between the variables was analyzed and tested using the Pearson t-test, and the qualitative data from the interview guide was
presented according to pertinent themes. The finding of the study showed that child defilement cases were on an upward
trajectory in Kitutu central sub county, Kisii County. Although rape and sodomy cases were reported at least once a month,
most of the victims were defiled. The majority of the defilement cases were reported to the police stations, assistant chiefs, and
area chiefs' offices. It was determined that there is no appropriate route for reporting incidents of child defilement. Most of the
cases may be reported to police stations were recorded and filed with minimal or no action taken. Lack of witness statements,
uncooperating witnesses or accusers, lack of material evidence and backlog of cases in courts made prosecution take long. The
findings of the study showed that victims do not get justice, if they happen to get is late and too little in the day. The study also
found out that most of the people lacked knowledge of how to handle defilement cases and seek justice for victims hence need
for public sensitization.
Kenya's manufacturing sector is a key pillar of the nation's economy and is a significant contrib... more Kenya's manufacturing sector is a key pillar of the nation's economy and is a significant contributor to its industrialization goals, as outlined in the country's Vision 2030 development blueprint. Manufacturing firms in Kenya vary in size from large multinationals to small and medium-sized enterprises (SMEs), each playing a role in boosting economic growth, creating jobs, and facilitating exports. The Cash Conversion Cycle (CCC) is a key financial metric used to measure the efficiency of a company's working capital management. It represents the time, usually measured in days, that it takes for a business to convert its investments in inventory and other resources into cash flows from sales. It is crucial to understand the role of CCC in manufacturing firms' profitably and hence business continuity. It is for this reason that this study was undertaken. The data used was collected from eight manufacturing firms listed on NSE for the period 2012 to 2022. Pooled panel data regression was run with the help of excel statistical software package. The regression output gave a CCC value of p-value = 0.086, while intervening variables sales growth had p-value = 0.003, debt ratio (p-value = 0.066) and firm size had a p-value = 0.000. The independent variable CCC was not significant at α = 0.05 threshold. More research therefore needs to be done on the influence of this variable.
Statistics indicate that only 4% of table banking groups in Kenya survive beyond their third year... more Statistics indicate that only 4% of table banking groups in Kenya survive beyond their third year, and Embu County groups report fluctuating and lower gross profit margins compared to national benchmarks, emphasizing sustainability issues. This study sought to determine the effect of capital flow on the financial sustainability of women table banking groups in Embu County, Kenya. Specifically, it assessed the effects of capital accumulation on financial sustainability. Anchored on the Resource Mobilization Theory, the study adopted a descriptive research design. The unit of analysis comprised 322 table banking groups, while the unit of observation was the group chairpersons or leaders. A sample of 82 groups was selected using Nassiuma’s formula and simple random sampling. Primary data were collected through structured questionnaires, which were subjected to a pilot test involving eight groups to establish reliability using Cronbach's Alpha and validity through content and criterion tests. Diagnostic tests, including normality and heteroscedasticity, were conducted to ensure robust analysis. Feasible Generalized Least Squares (FGLS) regression results revealed that capital accumulation (p=0.076, <0.05) had a statistically significant positive effect on financial sustainability. Correlation analysis showed that capital accumulation had a weak positive correlation with financial sustainability. The study concluded that increases in capital accumulation for women’s table banking groups in Embu County. The study recommends that women’s table banking groups in Embu County focus on enhancing capital accumulation by promoting savings and effective resource mobilization.
Officiating is important in all sports since it is meant to keep the game fair and progressive, i... more Officiating is important in all sports since it is meant to keep the game fair and progressive, in the sense that sport should be constantly progressing towards its own goal of deciding a winner. Officials play a critical role in high-performance sports by providing order and regulation within the complex and generally, an unpredictable sport contest. The International Basketball Federation (FIBA) prescribes the official basketball rules and regulations that govern the relationship among the various members of the basketball community (FIBA 2023). The game of basketball is managed by a number of officials, key among them being referees and umpires. The main objective of this study was to establish any link between the level of expertise in basketball officiating and the performance of the referees/umpires in Kenya Basketball Federation Premier League Play-Offs. The specific variables under investigation were: (i) knowledge and application of rules, (ii) mechanics of officiating and (iii) physical fitness during the 2022-2-23 KBF Premier League Play-Offs season. The target population was 25 referees who officiated during the premier league play-offs level. Purposive sampling was used to select 11 referees officiating during the basketball play-offs. A questionnaire was used to collect data concerning knowledge of the game and application of rules; while the beep test was used to collect data that revealed their physical fitness. A recorded video was used to analyze the referees’/umpires’ mechanics and game management skills. The data obtained was coded and analyzed using Statistical Package for Social Sciences (SPSS) software version 20.0. Descriptive statistics were carried out for categorical variables, while hypotheses were tested using Pearson’s Correlation Coefficient at a significant level of 0.05. The results revealed a strong relationship between referees’ performance and the variables of the study: Knowledge of the rules and performance, r = 0.65; Mechanics of officiating and performance, r = 0.99 and Physical fitness and performance, r = 0.80. It was therefore, recommended that the KBF organizes more structured technical training programmes for the development of the referees, evaluate referees/umpires’ performance, and incorporate mentorship programs to induct new officials to mitigate the deficiencies in match officiating noted in the study. The policy formulation by relevant bodies on recruitment, training and retention of basketball referees in Kenya should ensure that there is gender parity not only in the management of the game but also among the officials officiating of the game. The study also recommended further investigation on the relationship between age and experience of referees and their overall performance in the KBF premier league play-offs.
Despite their positive contribution, the operation of Small and Medium Enterprises has been confr... more Despite their positive contribution, the operation of Small and Medium Enterprises has been confronted by various challenges such as loan repayment default, inadequate capital as well as the persistent regulations which negatively affects their performance leading to high failure rate of one for every five startups within three years. The SMEs in Kiambu County have similar challenges though operating in a densely populated County. Consequently, their performance is negatively affected. The study purposed to examine the influence of financial accessibility on success of SMEs in Kiambu County, Kenya. The research was underpinned on Credit Access Theory, Asymmetric Information Theory and Bank Lending Channel Theory. Using a causal research design, this research study targeted a population of 2750 registered SMEs in Kiambu County. Stratified random sampling approach was employed where 10% (275) respondents participated in the study. Both descriptive analysis and multiple regression analysis were adopted in data analysis. Charts and tables were utilized to present research results. The study findings indicate that access to credit has a positive and significant effect on SMEs financial performance with a p- value 0.025 < 0.05. On access to business insurance, the study found that in case of damages, SMES that have insurance will have improved performance. This is shown by a p- value 0.000. < 0.05. Entrepreneurial training has a positive and significant effect on SMES performance in Kiambu County. The study nevertheless recommends for enhanced entrepreneurial training, insurance and more credit to improve performance.
Stakeholder communication entails sharing information and opportunities for engagement with peopl... more Stakeholder communication entails sharing information and opportunities for engagement with people and groups that are
invested in a project organization. Regular communication between members in a project organization helps in improving
accountability which results in greater transparency and openness. The study examined stakeholder communication and
implementation of community development projects in Kitui County, Kenya. The study’s theoretical framework was hinged
on theory of change. This study adopted cross-sectional survey research design for purposes of suitably addressing data
collection and analysis. The study targeted thirty eight (38) community development projects within Kitui County with the
accessible population of three hundred and forty three (343) participants spread across the different strata of county executive
committee members, community representatives, project managers and project team members. Proportionate stratified random
sampling technique was used to select respondents and self-administered questionnaires based on five-point Likert scale were
distributed using drop and pick-up method. The study undertook standard bivariate regression analysis and derived descriptive
and inferential statistics. The study concluded that stakeholder communication had the highest correlation, had a positive and
significant influence on implementation of community development projects in Kitui County, Kenya. The study concluded that
in most project undertakings, feedback mechanisms were applied to gather stakeholder insights and ensured that all views
were incorporated as the implementation process was undertaken.
Strong competition existing in the aviation sector requires firms to develop and implement approp... more Strong competition existing in the aviation sector requires firms to develop and implement appropriate business strategies not only to overcome such competition but to also remain at the top of the market. Kenya Airways, despite being the largest airline in Kenya has been experiencing losses and recording poor financial performance for years. The purpose of the study was to assess whether engaging in strategic partnerships and alliances can help the company address some of these challenges while be able to remain competitive. The study adopted a descriptive research design and worked with a target population of 202 that included managers and staff working at Kenya Airways. The specific sample size was 142 people. Data for this study was collected using self-constructed structured questionnaires. Pre-testing was done at Jambo Jet with a sample of 14 (10% of the sample size). Content validity was ascertained by experts who reviewed the research instrument. Reliability was assessed using Cronbach’s alpha with the questionnaire reporting Cronbach’s alpha of r = 0.939, consistent with the r = 0.7 threshold suggested by Taber (2018). Data was analyzed using both descriptive and inferential statistics. Descriptive statistics that were used included means, standard deviations, percentages and frequencies. Inferential statistics were done using regression analysis and correlation analysis. The study found out that strategic partnerships and significantly predicted its performance in the market, F (1, 129) = 101.943, p<0.01. The performance of Kenya Airways was significantly dependent on the strategic partnerships and alliances implemented by the organization, (β = 1.328, p = 0.000. The study recommended that Kenya Airways should actively seek for more opportunities to form strategic partnerships with other airlines, airports, and service providers.
Many NGOs in Kenya failed to secure funds from donors, which made it difficult for them to perfor... more Many NGOs in Kenya failed to secure funds from donors, which made it difficult for them to perform effectively. Some
NGOs registered poor sustainability, and others closed down. The main goal of the study was to investigate how financial
management Practices affects the financial sustainability of Non-governmental organizations in Kenya. The specific objective
of the study was to determine the effect of cash budgeting on the financial sustainability of these organizations. The study was
anchored on Resource Based View Theory. The research design employed for the investigation was explanatory. The target
population of the study was 201 NGOs located in Nairobi County. The study focused on a sample size of 134 nongovernmental organizations in Nairobi County. Questionnaires were the principle data collection tools and the respondents
were finance managers. Descriptive statistics included frequencies, percentages, means, and standard deviations. Inferential
statistics included panel regression analysis and Pearson's correlation analysis. Data was analyzed using the Statistical Package
for Social Sciences (version 22). Data was presented by use of tables. Feasible Generalized Least Square (FGLS) regression
results indicated that Cash budgeting (p=0.044, <0.05). The study concludes that effective financial management practices
significantly enhance the sustainability of non-governmental organizations in Kenya. It recommends that NGOs adopt robust
financial strategies to improve operational efficiency and long-term viability.
The practicality of remote working in small and medium-sized enterprises that make up the bulk of... more The practicality of remote working in small and medium-sized enterprises that make up the bulk of Kenyan businesses and
employ a significant proportion of the population is yet to be extensively researched on. This study examined the impact of
remote working on the profitability of small and medium-sized businesses in Nairobi City County using an experimental
research design. Primary and secondary qualitative and quantitative data were collected using a questionnaire and from
business records and analysed for mean and variance to determine whether remote working does indeed impact small and
medium-sized enterprises’ profitability. A comparison of any changes in the profitability variables between businesses which
implemented remote working and those which did not informed whether remote working has an impact on profitability. The
study revealed a growing trend of remote working among Nairobi's SMEs, with the majority offering this option,
predominantly through hybrid models. In conclusion, remote work offered both opportunities and challenges for SMEs in
Nairobi. Its success hinged on addressing technological limitations, fostering clear communication, and ensuring adequate
support for remote workers. The study recommended that SME managers invest in reliable technology infrastructure, offer
training and support for employees, and establish clear expectations and communication channels.
This study examines the role of stakeholder involvement in the success of road construction proje... more This study examines the role of stakeholder involvement in the success of road construction projects in Meru County, Kenya.
Recognizing the challenges faced by these projects, such as quality assurance, budget constraints, and time management, the
study focuses on how stakeholder participation can mitigate these issues. Specifically, it investigates the impact of stakeholder
involvement in project identification, planning, implementation, and monitoring phases on project success. Drawing on
stakeholder theory and contingency theory, the research targets four road development projects in Meru County: C91 JunctionRuiri-Isiolo, Meru eastern and western by-pass, Mati Road, and Nchoroiboro-Ruiri Road. A descriptive research approach and
purposive sampling yielded a sample of 60 participants, including government officials, project managers, engineers,
contractors, local community members, and NGOs. Using primary data collected via questionnaires, the study analyzed the
relationships between variables through multiple linear regression. Findings reveal that stakeholder involvement significantly
enhances project success, particularly through active engagement in project identification, planning, implementation, and
monitoring. Consequently, the study recommends that road construction projects in Kenya prioritize stakeholder engagement
to improve project outcomes and sustainability.
This study examines the role of stakeholder involvement in the success of road construction proje... more This study examines the role of stakeholder involvement in the success of road construction projects in Meru County, Kenya.
Recognizing the challenges faced by these projects, such as quality assurance, budget constraints, and time management, the
study focuses on how stakeholder participation can mitigate these issues. Specifically, it investigates the impact of stakeholder
involvement in project identification, planning, implementation, and monitoring phases on project success. Drawing on
stakeholder theory and contingency theory, the research targets four road development projects in Meru County: C91 JunctionRuiri-Isiolo, Meru eastern and western by-pass, Mati Road, and Nchoroiboro-Ruiri Road. A descriptive research approach and
purposive sampling yielded a sample of 60 participants, including government officials, project managers, engineers,
contractors, local community members, and NGOs. Using primary data collected via questionnaires, the study analyzed the
relationships between variables through multiple linear regression. Findings reveal that stakeholder involvement significantly
enhances project success, particularly through active engagement in project identification, planning, implementation, and
monitoring. Consequently, the study recommends that road construction projects in Kenya prioritize stakeholder engagement
to improve project outcomes and sustainability.
In WBANs, security and efficiency are critical concerns. Devices communicate via an insecure shor... more In WBANs, security and efficiency are critical concerns. Devices communicate via an insecure short-range communication
standard, exposing patients’ sensitive data to security breaches. Additionally, WBAN entities are resource-constrained devices
that demand lightweight computations. Meanwhile, researchers have designed numerous schemes to combat the abovementioned problems. Nevertheless, several schemes rely on bilinear pairing and certificate management, which are heavy
cryptographic operations, thus suffering computational inefficiencies. To resolve security and efficiency issues, we design and
validate a secure and efficient certificateless signcryption scheme using elliptic curve cryptography and general hash functions
to signcrypt and unsigncrypt messages. Besides, we conduct formal security proof using the Random Oracle Model (ROM) to
demonstrate Indistinguishability under Chosen Ciphertext Attack (IND-CCA) and Existential Unforgeability under Chosen
Message Attack (EUF-CMA). From the formal security proof, the proposed scheme has proven to be IND-CCA and EUFCMA secure against adversaries of Type I and Type II. Finally, we conduct efficiency evaluation in terms of computation and
communication costs. During performance evaluation, we analyzed the computational and communication costs and compared
them with state-of-the-art works, where the proposed scheme showed computation efficiency improvements and
communication efficiency improvement against other schemes. Compared to existing schemes, the scheme from this study has
better performance in terms of computation and communication cost, thus its applicability in WBANs environment.
Strong competition existing in the aviation sector requires firms to develop and implement approp... more Strong competition existing in the aviation sector requires firms to develop and implement appropriate business strategies not
only to overcome such competition but to also remain at the top of the market. Kenya Airways, despite being the largest airline
in Kenya has been experiencing losses and recording poor financial performance for years. The purpose of the study was to
assess whether engaging in strategic partnerships and alliances can help the company address some of these challenges while
be able to remain competitive. The study adopted a descriptive research design and worked with a target population of 202 that
included managers and staff working at Kenya Airways. The specific sample size was 142 people. Data for this study was
collected using self-constructed structured questionnaires. Pre-testing was done at Jambo Jet with a sample of 14 (10% of the
sample size). Content validity was ascertained by experts who reviewed the research instrument. Reliability was assessed
using Cronbach’s alpha with the questionnaire reporting Cronbach’s alpha of r = 0.939, consistent with the r = 0.7 threshold
suggested by Taber (2018). Data was analyzed using both descriptive and inferential statistics. Descriptive statistics that were
used included means, standard deviations, percentages and frequencies. Inferential statistics were done using regression
analysis and correlation analysis. The study found out that strategic partnerships and significantly predicted its performance in
the market, F (1, 129) = 101.943, p<0.01. The performance of Kenya Airways was significantly dependent on the strategic
partnerships and alliances implemented by the organization, (β = 1.328, p = 0.000. The study recommended that Kenya
Airways should actively seek for more opportunities to form strategic partnerships with other airlines, airports, and service
providers.
The usage of Savings and Credit Cooperative Societies products and services stood at 13.1 percent... more The usage of Savings and Credit Cooperative Societies products and services stood at 13.1 percent. However, this percentage
has since declined to 9.6 percent in 2021, according to the FinAccess baseline survey conducted in 2006. In light of this, the
research employed exploratory research design to evaluate the interplay between digital financial innovations and financial
inclusion in community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya. The research was grounded
on the Theory of Planned Behavior and the Financial Innovations Model. A census survey was administered to all 25
community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya, and through purposeful sampling,
respondents, comprising of Front Office Service Activities (FOSA) managers were selected to complete a structured
questionnaire with a 5-point Likert scale. Diagnostic tests were done to assess the quality and appropriateness of the data,
focusing on multicollinearity, normality, heteroscedasticity and correlation. The study used a multiple regression analysis to
examine the effect of digital financial innovations (digital credit services and mobile money connectivity) on financial
inclusion in community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya. The results show that
digital credit services and mobile money connectivity had positive but insignificant influence on financial inclusion in
community-based Deposit Taking Savings and Credit Cooperative Societies. The study came to a conclusion that digital
financial innovations do not have a statistically significant effect on financial inclusion in community-based Deposit Taking
Savings and Credit Cooperative Societies in Kenya. Community-based Deposit Taking Savings and Credit Cooperative
Societies are yet to embrace digital credit services and mobile banking connectivity as a strategy to enhance financial
inclusion.
The manufacturing sector is crucial to Kenya’s Vision 2030, yet its contribution to gross domesti... more The manufacturing sector is crucial to Kenya’s Vision 2030, yet its contribution to gross domestic product (GDP) has been
declining over the past decade, with many listed manufacturing firms facing liquidity problems. It is with this in mind that this
study was carried out to investigate the relationship between working capital management and financial performance of
manufacturing firms listed at the Nairobi Securities Exchange. The data for this study was collected from eight manufacturing
firms listed on NSE for the period 2012 to 2022. Pooled panel data regression was run with the help of excel statistical
software package. The regression output shows that ACP (p-value=0.001), Sales growth (p-value=0.027) and firm size (pvalue=0.013) were important explanatory variables affecting return on assets (ROA). Given the significance of ACP on the
performance of a firm in terms of ROA, firms should regularly review and tighten their credit policies to ensure they extend
credit only to customers with a good credit history.
Some of the public hospitals in Kenya have reported ineffective internal practices leading to los... more Some of the public hospitals in Kenya have reported ineffective internal practices leading to loss, fraud, corruption and
wastage of resources leading to inability to run operations and deliver quality health services to patients. This study envisions
that internal control practices is linked to financial performance and thus aims at establishing the effect of internal control
practices on financial performance of level four and five hospitals in Kericho County, Kenya. The specific objective was
assessing the effect of monitoring practices on financial performance of level four and five hospitals. The study was grounded
on stewardship theory and it employed the correlation, cross-sectional research design. The target population included the 6
level four hospitals and 1 level five hospital in Kericho County. The study respondents included 78 financial officers from the
hospitals. Stratified sampling technique and simple random sampling techniques were adopted in the study and all the 78
financial officers formed the study’s sample size. Primary data was collected using structured questionnaires that produced
quantitative data. The test was confirmed using Cronbach alpha test results at an aggregate of 0.75 implying the idealness of
the instrument. The quantitative data was entered into SPSS where descriptive, correlation and regression analysis were
conducted. Three diagnostic tests were done including normality, auto-correlation and multicollinearity and the results
validated the assumptions made in the regression model. The findings presented in tables and charts showed that monitoring
practices positively and significantly affected financial performance in the hospitals. The findings showed that 58.3%
improved in financial performance was influenced by the four internal control practices. Therefore, the study concluded that
the reported improvement in financial performance of the level four and five hospitals in Kericho County was influence by
adoption and implementation of internal control practices. The study’s recommendations for a clear formatted, outlined and
communicated monitoring practices in county hospitals, and the need for verification of staff before authorization to handle
funds.
Despite the overall implication that the best human capital management practices are a cause of e... more Despite the overall implication that the best human capital management practices are a cause of employee satisfaction and
performance, career development subject still remains a tactic not employed much by many organizations including firms in
private security firms in Kenya. The purpose of the study is to investigate the effect of career development on employee
performance in private security firms in Mombasa County. The study specific objectives were to determine the career
counseling, training & development, employee promotion and job rotation on employee performance in private security firms.
The study used a cross-sectional survey research design. The study target population was all the registered institutional
members of Private Security Regulatory Authority (PSRA) based in Mombasa County. The unit of analysis was private
security firms while the units of observation were human resource managers of these firms. Yamane formula was used to
select a sample size of 99 private security firms. Cluster sampling technique was used in this study. Primary data was collected
using structured questionnaire based on the objectives of the study. The collected data was edited, coded for processing using
the Statistical Package for Social Sciences (SPSS v.26) and results were presented in frequency tables. Descriptive and
inferential statistics was used to analyze information generated from the respondents. The study achieved a high response rate
of 91.9%; the sample consisted of only 91 respondents from registered private security firms. Private security firms should
develop and implement more structured and tailored career counseling programs that cater specifically to the unique needs of
security personnel.
The study investigated the effects of organization culture on performance of hotel in Kenya. The ... more The study investigated the effects of organization culture on performance of hotel in Kenya. The study used descriptive survey
design. The target population of the study was 260 members of staff in the three units of KSLH located at Mombasa, Voi and
Mtito Andei. The study utilized stratified random sampling technique and Fisher’s statistical formula to get a sample size of
158 respondents. The study utilized primary data which was collected by use of structured questionnaires. The study data
collection tools were pilot tested to ensure reliability and validity. The study concludes that employees are rewarded for their
contributions and exemplary creativity and innovations. It is concluded that the hotel leadership involve and work closely with
staff in decision making and strategies implementation. Further, the study concludes that the hotel runs as tightly knit family
where all stakeholders are treated with dignity. The hotel places high value in conformance to procedures and processes. The
hotel favours centralized decision making through top-down approach. The objectives the hotel seeks to achieve are well
communicated to all internal stakeholders. The researcher recommends that the hotel management should development
incentive policies to encourage staff to continuously seek new knowledge and generate new ideas. The hotel management
should encourage team work approach to management style. Also the hotel should standardize its operations so as to make it
possible to predict next required tasks with certainty.
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Thesis Chapters by International Journals of Academics IJARKE Journals
processing, storing and distributing information. Recently, more and more digital and online information has been utilized in
Accounting Information Systems for decision-making. Organizations need to take action, put such systems at the forefront,
and consider both the system and the human-related factors while managing their Accounting Information Systems. In
managing an organization and implementing a financial internal control system, the role of an Accounting Information System
is crucial. The study aimed at providing an understanding of the influence of data quality of Accounting Information Systems
on microfinance institution's financial performance in Meru County, Kenya. The objective of the study was to establish the
data quality of the Accounting Information System on the financial performance of Microfinance Institutions in Meru County,
Kenya. The study was guided by system management theory. The study employed a descriptive research design; a target
population of 316 was identified for the study with a sample size of 177 respondents identified through the application of
Yamane’s formula. Structured closed and open-ended questionnaire were the main data collection tool. Data was analyzed by
the use of SPSS version 29. The collected data was analyzed by use of descriptive statistics. The study established that the data
quality variable influences the financial performance of MFIs in Meru County. The study concluded that data quality was
statistically significant and positively influenced the financial performance of Microfinance Institutions in Meru County. The
study recommends management should monitor the data quality of the Accounting Information System to continue improving
financial performance. The study contributes to broadening the knowledge of the role of data quality of Accounting
Information System on the financial performance by financial institutions in Kenya.
to utilize debt or equity to finance their investments. Consequently, these firms need to find the best option and effectively
manage their risks. The main aim of this study was to establish the influence of financial structure on the financial
performance of firms quoted at the Nairobi Securities Exchange. The specific objective identified for the study was to establish
the influence of retained earnings financing on the financial performance of manufacturing firms quoted at the Nairobi
Securities Exchange. The study employed a descriptive research design. The census method was adopted and a target
population of 8 manufacturing firms quoted at the Nairobi Securities Exchange was considered. A questionnaire was the
primary data collection instrument while a secondary data collection form was used for collecting secondary data from audited
financial statements of the firms. Secondary data was obtained from audited financial statements of the eight firms identified
for the study as per institution websites and Central Bank of Kenya annual supervisory reports from 2018-2022. Descriptive
statistics and inferential statistics were used and data was analyzed using Statistical Package of Social Science (SPSS) version
29. The study findings established that retained earnings financing had a significant positive influence on the financial
performance of manufacturing firms quoted at the Nairobi Securities Exchange. Therefore, the study recommends that this is
the cheapest way of financing the firm because the finances are there. The managers should discuss with the shareholders and
agree on the amount to be spent. The study provides useful information to managers and policymakers on the best financing
option to initiate before choosing other financing options. Finally, the study recommends that other studies be conducted to
establish the influence of retained earnings financing on the financial performance of manufacturing firms that are not quoted
at the Nairobi Securities Exchange.
social results both now and in the future. According to the 2010 Violence Against Children National Survey, at least 32% of
Kenyan women and 18% of Kenyan men reported having been defiled as children, indicating that violence against children is
a significant issue in the country. Similarly, data from health facilities indicate that more children than adults require
defilement management services. The purpose of this study was to examine the effectiveness of the procedures of reporting of
defilement cases in Kitutu Central Sub County, Kisii County. This study was based on cognitive behavioural theory. The study
adopted descriptive research design as it sought to establish relationships between independent variables after an action or
event has already occurred. 485 respondents were the study's target population. Court officers, area chiefs, assistant chiefs,
police officers, local elders, and child program health officers made up this group of responders. In Kitutu Central SubCounty, child defilement instances are typically reported. Ninety-eight (20%) were selected as a sample from the target
demographic. Document analysis was used to collect secondary data, while questionnaires and interview guides were used to
collect primary data. The validity of the instruments was assessed by the supervisors from the Kisii University faculty of art
and social sciences using their professional judgment. The quantitative information from the questionnaire was coded, altered,
and sorted before it was examined. Quantitative data were entered and analyzed using SPSS version 22, a statistical package
for social sciences. Data requiring descriptive statistics were presented using frequency and percentages. The degree of the link
between the variables was analyzed and tested using the Pearson t-test, and the qualitative data from the interview guide was
presented according to pertinent themes. The finding of the study showed that child defilement cases were on an upward
trajectory in Kitutu central sub county, Kisii County. Although rape and sodomy cases were reported at least once a month,
most of the victims were defiled. The majority of the defilement cases were reported to the police stations, assistant chiefs, and
area chiefs' offices. It was determined that there is no appropriate route for reporting incidents of child defilement. Most of the
cases may be reported to police stations were recorded and filed with minimal or no action taken. Lack of witness statements,
uncooperating witnesses or accusers, lack of material evidence and backlog of cases in courts made prosecution take long. The
findings of the study showed that victims do not get justice, if they happen to get is late and too little in the day. The study also
found out that most of the people lacked knowledge of how to handle defilement cases and seek justice for victims hence need
for public sensitization.
invested in a project organization. Regular communication between members in a project organization helps in improving
accountability which results in greater transparency and openness. The study examined stakeholder communication and
implementation of community development projects in Kitui County, Kenya. The study’s theoretical framework was hinged
on theory of change. This study adopted cross-sectional survey research design for purposes of suitably addressing data
collection and analysis. The study targeted thirty eight (38) community development projects within Kitui County with the
accessible population of three hundred and forty three (343) participants spread across the different strata of county executive
committee members, community representatives, project managers and project team members. Proportionate stratified random
sampling technique was used to select respondents and self-administered questionnaires based on five-point Likert scale were
distributed using drop and pick-up method. The study undertook standard bivariate regression analysis and derived descriptive
and inferential statistics. The study concluded that stakeholder communication had the highest correlation, had a positive and
significant influence on implementation of community development projects in Kitui County, Kenya. The study concluded that
in most project undertakings, feedback mechanisms were applied to gather stakeholder insights and ensured that all views
were incorporated as the implementation process was undertaken.
NGOs registered poor sustainability, and others closed down. The main goal of the study was to investigate how financial
management Practices affects the financial sustainability of Non-governmental organizations in Kenya. The specific objective
of the study was to determine the effect of cash budgeting on the financial sustainability of these organizations. The study was
anchored on Resource Based View Theory. The research design employed for the investigation was explanatory. The target
population of the study was 201 NGOs located in Nairobi County. The study focused on a sample size of 134 nongovernmental organizations in Nairobi County. Questionnaires were the principle data collection tools and the respondents
were finance managers. Descriptive statistics included frequencies, percentages, means, and standard deviations. Inferential
statistics included panel regression analysis and Pearson's correlation analysis. Data was analyzed using the Statistical Package
for Social Sciences (version 22). Data was presented by use of tables. Feasible Generalized Least Square (FGLS) regression
results indicated that Cash budgeting (p=0.044, <0.05). The study concludes that effective financial management practices
significantly enhance the sustainability of non-governmental organizations in Kenya. It recommends that NGOs adopt robust
financial strategies to improve operational efficiency and long-term viability.
employ a significant proportion of the population is yet to be extensively researched on. This study examined the impact of
remote working on the profitability of small and medium-sized businesses in Nairobi City County using an experimental
research design. Primary and secondary qualitative and quantitative data were collected using a questionnaire and from
business records and analysed for mean and variance to determine whether remote working does indeed impact small and
medium-sized enterprises’ profitability. A comparison of any changes in the profitability variables between businesses which
implemented remote working and those which did not informed whether remote working has an impact on profitability. The
study revealed a growing trend of remote working among Nairobi's SMEs, with the majority offering this option,
predominantly through hybrid models. In conclusion, remote work offered both opportunities and challenges for SMEs in
Nairobi. Its success hinged on addressing technological limitations, fostering clear communication, and ensuring adequate
support for remote workers. The study recommended that SME managers invest in reliable technology infrastructure, offer
training and support for employees, and establish clear expectations and communication channels.
Recognizing the challenges faced by these projects, such as quality assurance, budget constraints, and time management, the
study focuses on how stakeholder participation can mitigate these issues. Specifically, it investigates the impact of stakeholder
involvement in project identification, planning, implementation, and monitoring phases on project success. Drawing on
stakeholder theory and contingency theory, the research targets four road development projects in Meru County: C91 JunctionRuiri-Isiolo, Meru eastern and western by-pass, Mati Road, and Nchoroiboro-Ruiri Road. A descriptive research approach and
purposive sampling yielded a sample of 60 participants, including government officials, project managers, engineers,
contractors, local community members, and NGOs. Using primary data collected via questionnaires, the study analyzed the
relationships between variables through multiple linear regression. Findings reveal that stakeholder involvement significantly
enhances project success, particularly through active engagement in project identification, planning, implementation, and
monitoring. Consequently, the study recommends that road construction projects in Kenya prioritize stakeholder engagement
to improve project outcomes and sustainability.
Recognizing the challenges faced by these projects, such as quality assurance, budget constraints, and time management, the
study focuses on how stakeholder participation can mitigate these issues. Specifically, it investigates the impact of stakeholder
involvement in project identification, planning, implementation, and monitoring phases on project success. Drawing on
stakeholder theory and contingency theory, the research targets four road development projects in Meru County: C91 JunctionRuiri-Isiolo, Meru eastern and western by-pass, Mati Road, and Nchoroiboro-Ruiri Road. A descriptive research approach and
purposive sampling yielded a sample of 60 participants, including government officials, project managers, engineers,
contractors, local community members, and NGOs. Using primary data collected via questionnaires, the study analyzed the
relationships between variables through multiple linear regression. Findings reveal that stakeholder involvement significantly
enhances project success, particularly through active engagement in project identification, planning, implementation, and
monitoring. Consequently, the study recommends that road construction projects in Kenya prioritize stakeholder engagement
to improve project outcomes and sustainability.
standard, exposing patients’ sensitive data to security breaches. Additionally, WBAN entities are resource-constrained devices
that demand lightweight computations. Meanwhile, researchers have designed numerous schemes to combat the abovementioned problems. Nevertheless, several schemes rely on bilinear pairing and certificate management, which are heavy
cryptographic operations, thus suffering computational inefficiencies. To resolve security and efficiency issues, we design and
validate a secure and efficient certificateless signcryption scheme using elliptic curve cryptography and general hash functions
to signcrypt and unsigncrypt messages. Besides, we conduct formal security proof using the Random Oracle Model (ROM) to
demonstrate Indistinguishability under Chosen Ciphertext Attack (IND-CCA) and Existential Unforgeability under Chosen
Message Attack (EUF-CMA). From the formal security proof, the proposed scheme has proven to be IND-CCA and EUFCMA secure against adversaries of Type I and Type II. Finally, we conduct efficiency evaluation in terms of computation and
communication costs. During performance evaluation, we analyzed the computational and communication costs and compared
them with state-of-the-art works, where the proposed scheme showed computation efficiency improvements and
communication efficiency improvement against other schemes. Compared to existing schemes, the scheme from this study has
better performance in terms of computation and communication cost, thus its applicability in WBANs environment.
only to overcome such competition but to also remain at the top of the market. Kenya Airways, despite being the largest airline
in Kenya has been experiencing losses and recording poor financial performance for years. The purpose of the study was to
assess whether engaging in strategic partnerships and alliances can help the company address some of these challenges while
be able to remain competitive. The study adopted a descriptive research design and worked with a target population of 202 that
included managers and staff working at Kenya Airways. The specific sample size was 142 people. Data for this study was
collected using self-constructed structured questionnaires. Pre-testing was done at Jambo Jet with a sample of 14 (10% of the
sample size). Content validity was ascertained by experts who reviewed the research instrument. Reliability was assessed
using Cronbach’s alpha with the questionnaire reporting Cronbach’s alpha of r = 0.939, consistent with the r = 0.7 threshold
suggested by Taber (2018). Data was analyzed using both descriptive and inferential statistics. Descriptive statistics that were
used included means, standard deviations, percentages and frequencies. Inferential statistics were done using regression
analysis and correlation analysis. The study found out that strategic partnerships and significantly predicted its performance in
the market, F (1, 129) = 101.943, p<0.01. The performance of Kenya Airways was significantly dependent on the strategic
partnerships and alliances implemented by the organization, (β = 1.328, p = 0.000. The study recommended that Kenya
Airways should actively seek for more opportunities to form strategic partnerships with other airlines, airports, and service
providers.
has since declined to 9.6 percent in 2021, according to the FinAccess baseline survey conducted in 2006. In light of this, the
research employed exploratory research design to evaluate the interplay between digital financial innovations and financial
inclusion in community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya. The research was grounded
on the Theory of Planned Behavior and the Financial Innovations Model. A census survey was administered to all 25
community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya, and through purposeful sampling,
respondents, comprising of Front Office Service Activities (FOSA) managers were selected to complete a structured
questionnaire with a 5-point Likert scale. Diagnostic tests were done to assess the quality and appropriateness of the data,
focusing on multicollinearity, normality, heteroscedasticity and correlation. The study used a multiple regression analysis to
examine the effect of digital financial innovations (digital credit services and mobile money connectivity) on financial
inclusion in community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya. The results show that
digital credit services and mobile money connectivity had positive but insignificant influence on financial inclusion in
community-based Deposit Taking Savings and Credit Cooperative Societies. The study came to a conclusion that digital
financial innovations do not have a statistically significant effect on financial inclusion in community-based Deposit Taking
Savings and Credit Cooperative Societies in Kenya. Community-based Deposit Taking Savings and Credit Cooperative
Societies are yet to embrace digital credit services and mobile banking connectivity as a strategy to enhance financial
inclusion.
declining over the past decade, with many listed manufacturing firms facing liquidity problems. It is with this in mind that this
study was carried out to investigate the relationship between working capital management and financial performance of
manufacturing firms listed at the Nairobi Securities Exchange. The data for this study was collected from eight manufacturing
firms listed on NSE for the period 2012 to 2022. Pooled panel data regression was run with the help of excel statistical
software package. The regression output shows that ACP (p-value=0.001), Sales growth (p-value=0.027) and firm size (pvalue=0.013) were important explanatory variables affecting return on assets (ROA). Given the significance of ACP on the
performance of a firm in terms of ROA, firms should regularly review and tighten their credit policies to ensure they extend
credit only to customers with a good credit history.
wastage of resources leading to inability to run operations and deliver quality health services to patients. This study envisions
that internal control practices is linked to financial performance and thus aims at establishing the effect of internal control
practices on financial performance of level four and five hospitals in Kericho County, Kenya. The specific objective was
assessing the effect of monitoring practices on financial performance of level four and five hospitals. The study was grounded
on stewardship theory and it employed the correlation, cross-sectional research design. The target population included the 6
level four hospitals and 1 level five hospital in Kericho County. The study respondents included 78 financial officers from the
hospitals. Stratified sampling technique and simple random sampling techniques were adopted in the study and all the 78
financial officers formed the study’s sample size. Primary data was collected using structured questionnaires that produced
quantitative data. The test was confirmed using Cronbach alpha test results at an aggregate of 0.75 implying the idealness of
the instrument. The quantitative data was entered into SPSS where descriptive, correlation and regression analysis were
conducted. Three diagnostic tests were done including normality, auto-correlation and multicollinearity and the results
validated the assumptions made in the regression model. The findings presented in tables and charts showed that monitoring
practices positively and significantly affected financial performance in the hospitals. The findings showed that 58.3%
improved in financial performance was influenced by the four internal control practices. Therefore, the study concluded that
the reported improvement in financial performance of the level four and five hospitals in Kericho County was influence by
adoption and implementation of internal control practices. The study’s recommendations for a clear formatted, outlined and
communicated monitoring practices in county hospitals, and the need for verification of staff before authorization to handle
funds.
performance, career development subject still remains a tactic not employed much by many organizations including firms in
private security firms in Kenya. The purpose of the study is to investigate the effect of career development on employee
performance in private security firms in Mombasa County. The study specific objectives were to determine the career
counseling, training & development, employee promotion and job rotation on employee performance in private security firms.
The study used a cross-sectional survey research design. The study target population was all the registered institutional
members of Private Security Regulatory Authority (PSRA) based in Mombasa County. The unit of analysis was private
security firms while the units of observation were human resource managers of these firms. Yamane formula was used to
select a sample size of 99 private security firms. Cluster sampling technique was used in this study. Primary data was collected
using structured questionnaire based on the objectives of the study. The collected data was edited, coded for processing using
the Statistical Package for Social Sciences (SPSS v.26) and results were presented in frequency tables. Descriptive and
inferential statistics was used to analyze information generated from the respondents. The study achieved a high response rate
of 91.9%; the sample consisted of only 91 respondents from registered private security firms. Private security firms should
develop and implement more structured and tailored career counseling programs that cater specifically to the unique needs of
security personnel.
design. The target population of the study was 260 members of staff in the three units of KSLH located at Mombasa, Voi and
Mtito Andei. The study utilized stratified random sampling technique and Fisher’s statistical formula to get a sample size of
158 respondents. The study utilized primary data which was collected by use of structured questionnaires. The study data
collection tools were pilot tested to ensure reliability and validity. The study concludes that employees are rewarded for their
contributions and exemplary creativity and innovations. It is concluded that the hotel leadership involve and work closely with
staff in decision making and strategies implementation. Further, the study concludes that the hotel runs as tightly knit family
where all stakeholders are treated with dignity. The hotel places high value in conformance to procedures and processes. The
hotel favours centralized decision making through top-down approach. The objectives the hotel seeks to achieve are well
communicated to all internal stakeholders. The researcher recommends that the hotel management should development
incentive policies to encourage staff to continuously seek new knowledge and generate new ideas. The hotel management
should encourage team work approach to management style. Also the hotel should standardize its operations so as to make it
possible to predict next required tasks with certainty.
processing, storing and distributing information. Recently, more and more digital and online information has been utilized in
Accounting Information Systems for decision-making. Organizations need to take action, put such systems at the forefront,
and consider both the system and the human-related factors while managing their Accounting Information Systems. In
managing an organization and implementing a financial internal control system, the role of an Accounting Information System
is crucial. The study aimed at providing an understanding of the influence of data quality of Accounting Information Systems
on microfinance institution's financial performance in Meru County, Kenya. The objective of the study was to establish the
data quality of the Accounting Information System on the financial performance of Microfinance Institutions in Meru County,
Kenya. The study was guided by system management theory. The study employed a descriptive research design; a target
population of 316 was identified for the study with a sample size of 177 respondents identified through the application of
Yamane’s formula. Structured closed and open-ended questionnaire were the main data collection tool. Data was analyzed by
the use of SPSS version 29. The collected data was analyzed by use of descriptive statistics. The study established that the data
quality variable influences the financial performance of MFIs in Meru County. The study concluded that data quality was
statistically significant and positively influenced the financial performance of Microfinance Institutions in Meru County. The
study recommends management should monitor the data quality of the Accounting Information System to continue improving
financial performance. The study contributes to broadening the knowledge of the role of data quality of Accounting
Information System on the financial performance by financial institutions in Kenya.
to utilize debt or equity to finance their investments. Consequently, these firms need to find the best option and effectively
manage their risks. The main aim of this study was to establish the influence of financial structure on the financial
performance of firms quoted at the Nairobi Securities Exchange. The specific objective identified for the study was to establish
the influence of retained earnings financing on the financial performance of manufacturing firms quoted at the Nairobi
Securities Exchange. The study employed a descriptive research design. The census method was adopted and a target
population of 8 manufacturing firms quoted at the Nairobi Securities Exchange was considered. A questionnaire was the
primary data collection instrument while a secondary data collection form was used for collecting secondary data from audited
financial statements of the firms. Secondary data was obtained from audited financial statements of the eight firms identified
for the study as per institution websites and Central Bank of Kenya annual supervisory reports from 2018-2022. Descriptive
statistics and inferential statistics were used and data was analyzed using Statistical Package of Social Science (SPSS) version
29. The study findings established that retained earnings financing had a significant positive influence on the financial
performance of manufacturing firms quoted at the Nairobi Securities Exchange. Therefore, the study recommends that this is
the cheapest way of financing the firm because the finances are there. The managers should discuss with the shareholders and
agree on the amount to be spent. The study provides useful information to managers and policymakers on the best financing
option to initiate before choosing other financing options. Finally, the study recommends that other studies be conducted to
establish the influence of retained earnings financing on the financial performance of manufacturing firms that are not quoted
at the Nairobi Securities Exchange.
social results both now and in the future. According to the 2010 Violence Against Children National Survey, at least 32% of
Kenyan women and 18% of Kenyan men reported having been defiled as children, indicating that violence against children is
a significant issue in the country. Similarly, data from health facilities indicate that more children than adults require
defilement management services. The purpose of this study was to examine the effectiveness of the procedures of reporting of
defilement cases in Kitutu Central Sub County, Kisii County. This study was based on cognitive behavioural theory. The study
adopted descriptive research design as it sought to establish relationships between independent variables after an action or
event has already occurred. 485 respondents were the study's target population. Court officers, area chiefs, assistant chiefs,
police officers, local elders, and child program health officers made up this group of responders. In Kitutu Central SubCounty, child defilement instances are typically reported. Ninety-eight (20%) were selected as a sample from the target
demographic. Document analysis was used to collect secondary data, while questionnaires and interview guides were used to
collect primary data. The validity of the instruments was assessed by the supervisors from the Kisii University faculty of art
and social sciences using their professional judgment. The quantitative information from the questionnaire was coded, altered,
and sorted before it was examined. Quantitative data were entered and analyzed using SPSS version 22, a statistical package
for social sciences. Data requiring descriptive statistics were presented using frequency and percentages. The degree of the link
between the variables was analyzed and tested using the Pearson t-test, and the qualitative data from the interview guide was
presented according to pertinent themes. The finding of the study showed that child defilement cases were on an upward
trajectory in Kitutu central sub county, Kisii County. Although rape and sodomy cases were reported at least once a month,
most of the victims were defiled. The majority of the defilement cases were reported to the police stations, assistant chiefs, and
area chiefs' offices. It was determined that there is no appropriate route for reporting incidents of child defilement. Most of the
cases may be reported to police stations were recorded and filed with minimal or no action taken. Lack of witness statements,
uncooperating witnesses or accusers, lack of material evidence and backlog of cases in courts made prosecution take long. The
findings of the study showed that victims do not get justice, if they happen to get is late and too little in the day. The study also
found out that most of the people lacked knowledge of how to handle defilement cases and seek justice for victims hence need
for public sensitization.
invested in a project organization. Regular communication between members in a project organization helps in improving
accountability which results in greater transparency and openness. The study examined stakeholder communication and
implementation of community development projects in Kitui County, Kenya. The study’s theoretical framework was hinged
on theory of change. This study adopted cross-sectional survey research design for purposes of suitably addressing data
collection and analysis. The study targeted thirty eight (38) community development projects within Kitui County with the
accessible population of three hundred and forty three (343) participants spread across the different strata of county executive
committee members, community representatives, project managers and project team members. Proportionate stratified random
sampling technique was used to select respondents and self-administered questionnaires based on five-point Likert scale were
distributed using drop and pick-up method. The study undertook standard bivariate regression analysis and derived descriptive
and inferential statistics. The study concluded that stakeholder communication had the highest correlation, had a positive and
significant influence on implementation of community development projects in Kitui County, Kenya. The study concluded that
in most project undertakings, feedback mechanisms were applied to gather stakeholder insights and ensured that all views
were incorporated as the implementation process was undertaken.
NGOs registered poor sustainability, and others closed down. The main goal of the study was to investigate how financial
management Practices affects the financial sustainability of Non-governmental organizations in Kenya. The specific objective
of the study was to determine the effect of cash budgeting on the financial sustainability of these organizations. The study was
anchored on Resource Based View Theory. The research design employed for the investigation was explanatory. The target
population of the study was 201 NGOs located in Nairobi County. The study focused on a sample size of 134 nongovernmental organizations in Nairobi County. Questionnaires were the principle data collection tools and the respondents
were finance managers. Descriptive statistics included frequencies, percentages, means, and standard deviations. Inferential
statistics included panel regression analysis and Pearson's correlation analysis. Data was analyzed using the Statistical Package
for Social Sciences (version 22). Data was presented by use of tables. Feasible Generalized Least Square (FGLS) regression
results indicated that Cash budgeting (p=0.044, <0.05). The study concludes that effective financial management practices
significantly enhance the sustainability of non-governmental organizations in Kenya. It recommends that NGOs adopt robust
financial strategies to improve operational efficiency and long-term viability.
employ a significant proportion of the population is yet to be extensively researched on. This study examined the impact of
remote working on the profitability of small and medium-sized businesses in Nairobi City County using an experimental
research design. Primary and secondary qualitative and quantitative data were collected using a questionnaire and from
business records and analysed for mean and variance to determine whether remote working does indeed impact small and
medium-sized enterprises’ profitability. A comparison of any changes in the profitability variables between businesses which
implemented remote working and those which did not informed whether remote working has an impact on profitability. The
study revealed a growing trend of remote working among Nairobi's SMEs, with the majority offering this option,
predominantly through hybrid models. In conclusion, remote work offered both opportunities and challenges for SMEs in
Nairobi. Its success hinged on addressing technological limitations, fostering clear communication, and ensuring adequate
support for remote workers. The study recommended that SME managers invest in reliable technology infrastructure, offer
training and support for employees, and establish clear expectations and communication channels.
Recognizing the challenges faced by these projects, such as quality assurance, budget constraints, and time management, the
study focuses on how stakeholder participation can mitigate these issues. Specifically, it investigates the impact of stakeholder
involvement in project identification, planning, implementation, and monitoring phases on project success. Drawing on
stakeholder theory and contingency theory, the research targets four road development projects in Meru County: C91 JunctionRuiri-Isiolo, Meru eastern and western by-pass, Mati Road, and Nchoroiboro-Ruiri Road. A descriptive research approach and
purposive sampling yielded a sample of 60 participants, including government officials, project managers, engineers,
contractors, local community members, and NGOs. Using primary data collected via questionnaires, the study analyzed the
relationships between variables through multiple linear regression. Findings reveal that stakeholder involvement significantly
enhances project success, particularly through active engagement in project identification, planning, implementation, and
monitoring. Consequently, the study recommends that road construction projects in Kenya prioritize stakeholder engagement
to improve project outcomes and sustainability.
Recognizing the challenges faced by these projects, such as quality assurance, budget constraints, and time management, the
study focuses on how stakeholder participation can mitigate these issues. Specifically, it investigates the impact of stakeholder
involvement in project identification, planning, implementation, and monitoring phases on project success. Drawing on
stakeholder theory and contingency theory, the research targets four road development projects in Meru County: C91 JunctionRuiri-Isiolo, Meru eastern and western by-pass, Mati Road, and Nchoroiboro-Ruiri Road. A descriptive research approach and
purposive sampling yielded a sample of 60 participants, including government officials, project managers, engineers,
contractors, local community members, and NGOs. Using primary data collected via questionnaires, the study analyzed the
relationships between variables through multiple linear regression. Findings reveal that stakeholder involvement significantly
enhances project success, particularly through active engagement in project identification, planning, implementation, and
monitoring. Consequently, the study recommends that road construction projects in Kenya prioritize stakeholder engagement
to improve project outcomes and sustainability.
standard, exposing patients’ sensitive data to security breaches. Additionally, WBAN entities are resource-constrained devices
that demand lightweight computations. Meanwhile, researchers have designed numerous schemes to combat the abovementioned problems. Nevertheless, several schemes rely on bilinear pairing and certificate management, which are heavy
cryptographic operations, thus suffering computational inefficiencies. To resolve security and efficiency issues, we design and
validate a secure and efficient certificateless signcryption scheme using elliptic curve cryptography and general hash functions
to signcrypt and unsigncrypt messages. Besides, we conduct formal security proof using the Random Oracle Model (ROM) to
demonstrate Indistinguishability under Chosen Ciphertext Attack (IND-CCA) and Existential Unforgeability under Chosen
Message Attack (EUF-CMA). From the formal security proof, the proposed scheme has proven to be IND-CCA and EUFCMA secure against adversaries of Type I and Type II. Finally, we conduct efficiency evaluation in terms of computation and
communication costs. During performance evaluation, we analyzed the computational and communication costs and compared
them with state-of-the-art works, where the proposed scheme showed computation efficiency improvements and
communication efficiency improvement against other schemes. Compared to existing schemes, the scheme from this study has
better performance in terms of computation and communication cost, thus its applicability in WBANs environment.
only to overcome such competition but to also remain at the top of the market. Kenya Airways, despite being the largest airline
in Kenya has been experiencing losses and recording poor financial performance for years. The purpose of the study was to
assess whether engaging in strategic partnerships and alliances can help the company address some of these challenges while
be able to remain competitive. The study adopted a descriptive research design and worked with a target population of 202 that
included managers and staff working at Kenya Airways. The specific sample size was 142 people. Data for this study was
collected using self-constructed structured questionnaires. Pre-testing was done at Jambo Jet with a sample of 14 (10% of the
sample size). Content validity was ascertained by experts who reviewed the research instrument. Reliability was assessed
using Cronbach’s alpha with the questionnaire reporting Cronbach’s alpha of r = 0.939, consistent with the r = 0.7 threshold
suggested by Taber (2018). Data was analyzed using both descriptive and inferential statistics. Descriptive statistics that were
used included means, standard deviations, percentages and frequencies. Inferential statistics were done using regression
analysis and correlation analysis. The study found out that strategic partnerships and significantly predicted its performance in
the market, F (1, 129) = 101.943, p<0.01. The performance of Kenya Airways was significantly dependent on the strategic
partnerships and alliances implemented by the organization, (β = 1.328, p = 0.000. The study recommended that Kenya
Airways should actively seek for more opportunities to form strategic partnerships with other airlines, airports, and service
providers.
has since declined to 9.6 percent in 2021, according to the FinAccess baseline survey conducted in 2006. In light of this, the
research employed exploratory research design to evaluate the interplay between digital financial innovations and financial
inclusion in community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya. The research was grounded
on the Theory of Planned Behavior and the Financial Innovations Model. A census survey was administered to all 25
community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya, and through purposeful sampling,
respondents, comprising of Front Office Service Activities (FOSA) managers were selected to complete a structured
questionnaire with a 5-point Likert scale. Diagnostic tests were done to assess the quality and appropriateness of the data,
focusing on multicollinearity, normality, heteroscedasticity and correlation. The study used a multiple regression analysis to
examine the effect of digital financial innovations (digital credit services and mobile money connectivity) on financial
inclusion in community-based Deposit Taking Savings and Credit Cooperative Societies in Kenya. The results show that
digital credit services and mobile money connectivity had positive but insignificant influence on financial inclusion in
community-based Deposit Taking Savings and Credit Cooperative Societies. The study came to a conclusion that digital
financial innovations do not have a statistically significant effect on financial inclusion in community-based Deposit Taking
Savings and Credit Cooperative Societies in Kenya. Community-based Deposit Taking Savings and Credit Cooperative
Societies are yet to embrace digital credit services and mobile banking connectivity as a strategy to enhance financial
inclusion.
declining over the past decade, with many listed manufacturing firms facing liquidity problems. It is with this in mind that this
study was carried out to investigate the relationship between working capital management and financial performance of
manufacturing firms listed at the Nairobi Securities Exchange. The data for this study was collected from eight manufacturing
firms listed on NSE for the period 2012 to 2022. Pooled panel data regression was run with the help of excel statistical
software package. The regression output shows that ACP (p-value=0.001), Sales growth (p-value=0.027) and firm size (pvalue=0.013) were important explanatory variables affecting return on assets (ROA). Given the significance of ACP on the
performance of a firm in terms of ROA, firms should regularly review and tighten their credit policies to ensure they extend
credit only to customers with a good credit history.
wastage of resources leading to inability to run operations and deliver quality health services to patients. This study envisions
that internal control practices is linked to financial performance and thus aims at establishing the effect of internal control
practices on financial performance of level four and five hospitals in Kericho County, Kenya. The specific objective was
assessing the effect of monitoring practices on financial performance of level four and five hospitals. The study was grounded
on stewardship theory and it employed the correlation, cross-sectional research design. The target population included the 6
level four hospitals and 1 level five hospital in Kericho County. The study respondents included 78 financial officers from the
hospitals. Stratified sampling technique and simple random sampling techniques were adopted in the study and all the 78
financial officers formed the study’s sample size. Primary data was collected using structured questionnaires that produced
quantitative data. The test was confirmed using Cronbach alpha test results at an aggregate of 0.75 implying the idealness of
the instrument. The quantitative data was entered into SPSS where descriptive, correlation and regression analysis were
conducted. Three diagnostic tests were done including normality, auto-correlation and multicollinearity and the results
validated the assumptions made in the regression model. The findings presented in tables and charts showed that monitoring
practices positively and significantly affected financial performance in the hospitals. The findings showed that 58.3%
improved in financial performance was influenced by the four internal control practices. Therefore, the study concluded that
the reported improvement in financial performance of the level four and five hospitals in Kericho County was influence by
adoption and implementation of internal control practices. The study’s recommendations for a clear formatted, outlined and
communicated monitoring practices in county hospitals, and the need for verification of staff before authorization to handle
funds.
performance, career development subject still remains a tactic not employed much by many organizations including firms in
private security firms in Kenya. The purpose of the study is to investigate the effect of career development on employee
performance in private security firms in Mombasa County. The study specific objectives were to determine the career
counseling, training & development, employee promotion and job rotation on employee performance in private security firms.
The study used a cross-sectional survey research design. The study target population was all the registered institutional
members of Private Security Regulatory Authority (PSRA) based in Mombasa County. The unit of analysis was private
security firms while the units of observation were human resource managers of these firms. Yamane formula was used to
select a sample size of 99 private security firms. Cluster sampling technique was used in this study. Primary data was collected
using structured questionnaire based on the objectives of the study. The collected data was edited, coded for processing using
the Statistical Package for Social Sciences (SPSS v.26) and results were presented in frequency tables. Descriptive and
inferential statistics was used to analyze information generated from the respondents. The study achieved a high response rate
of 91.9%; the sample consisted of only 91 respondents from registered private security firms. Private security firms should
develop and implement more structured and tailored career counseling programs that cater specifically to the unique needs of
security personnel.
design. The target population of the study was 260 members of staff in the three units of KSLH located at Mombasa, Voi and
Mtito Andei. The study utilized stratified random sampling technique and Fisher’s statistical formula to get a sample size of
158 respondents. The study utilized primary data which was collected by use of structured questionnaires. The study data
collection tools were pilot tested to ensure reliability and validity. The study concludes that employees are rewarded for their
contributions and exemplary creativity and innovations. It is concluded that the hotel leadership involve and work closely with
staff in decision making and strategies implementation. Further, the study concludes that the hotel runs as tightly knit family
where all stakeholders are treated with dignity. The hotel places high value in conformance to procedures and processes. The
hotel favours centralized decision making through top-down approach. The objectives the hotel seeks to achieve are well
communicated to all internal stakeholders. The researcher recommends that the hotel management should development
incentive policies to encourage staff to continuously seek new knowledge and generate new ideas. The hotel management
should encourage team work approach to management style. Also the hotel should standardize its operations so as to make it
possible to predict next required tasks with certainty.