CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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Effect of Employment Shift on Household Food Security: Evidence in Turkana County, Kenya
No full textPurpose: This study examines the effect of employment shift on household food security: Evidence in Turkana County, Kenya.
Design/Methodology/Approach: Descriptive and correlation research design was used with the population targeting 133,899 rural households in the Turkana County. Clustered sampling techniques was used to ensure fair representation, and Yamane’s formula was applied to determine a sample size of 399 respondents. Data were collected using structured questionnaires, and the reliability and validity of the instrument were tested before administration. Data analysis entailed descriptive and inferential statistical methods.
Findings: Results showed that employment shift was statistically significant with Beta value at 0.215 and p-value 0.000, explaining only 28.3% of the variation. The study concludes that employment shift contributes to improving food security.
Implications/Originality/Value: These findings offer valuable insights for policymakers and development practitioners in designing tailored interventions to enhance household resilience and reduce food insecurity in Turkana County
Time-Series Analysis of Recurrent Healthcare Expenditure and Economic Growth of the Health Sector in Kenya (1984-2024)
No full textPurpose: Healthcare planning plays a pivotal role in shaping the socio-economic landscape of a nation. In Kenya, despite notable strides in healthcare provision, challenges persist, including inadequate funding, limited access to quality healthcare services, and disparities in healthcare outcomes across regions and socioeconomic groups. This study rigorously investigated the impact of recurrent healthcare expenditure on Kenya's economic growth of the health sector for a period of forty years (1984-2024).
Design/Methodology/Approach: The study adopted a correlational research design. Secondary data was collected from Ministry of Health reports, and World Bank indicators. Time series data was analyzed using E-Views software, both descriptively and inferentially. Pre and post diagnostic tests were conducted.
Findings: The Augmented Dickey Fuller and Phillips Perron tests for stationarity revealed a mixed output and the non-stationarity was resolved at first difference. F-Bounds test revealed no cointegration among the variables. The variance inflation factor test values were less than 10 showing no multicollinearity among the independent variables. Normality test revealed a 5% level of significance where the p-value was 0.726147>0.05.
Breusch-Pagan-Godfrey test for heteroscedasticity had a probability 0.1250>0.05 showing that there was no problem of heteroscedasticity. From the regression analysis, the study revealed that recurrent health expenditure has a positive significant impact (β1= 17.2056 (p=0.0000<0.05) on economic growth.
Implications/Originality/Value: The analysis report recommends that by fostering transparency and accountability in healthcare financing, Kenya can create a resilient health system that supports human capital development and consequently, economic growth. The findings contribute to policy justification, decision making and resource allocation within Kenya’s healthcare sector
A Critical Evaluation of Participation Rates in South Africa’s Authorized Economic Operator Programme: Acceptability, Barriers and Implications
No full textPurpose: The Authorised Economic Operator (AEO) programme, launched by the World Customs Organisation in 2007, was introduced in South Africa in 2020 to enhance trade facilitation and compliance. However, participation remains low—only 137 of 357,653 eligible customs companies registered in 2021, rising slightly to 144 in 2022, reflecting under 1% engagement. Challenges include high entry barriers, limited impact, and insufficient uptake despite active promotion. This study assessed the programme’s low participation rate, identified barriers to adoption, and evaluated its impact.
Design/Methodology/Approach: A mixed-methods approach was employed, using data from 22 purposively selected participants, including a university tax lecturer and 21 middle management staff from the South African Revenue Service’s AEO department.
Findings: While participation is low, several informants regard the current figure of 400 approved clients as acceptable. The programme is considered compliant with international standards and compares favourably with similar initiatives in the region.
Implications/Originality/Value: Enforcing adoption of the AEO programme through policy for large businesses may ensure that all big companies are AEOs which could increase the number of accredited operators
Effect of Recruiting Candidate Relationship Management Systems on Employee Productivity in Commercial Banks in Kenya
No full textPurpose: To determine the effect of recruiting Candidate Relationship Management systems on employee productivity in commercial banks in Kenya
Design/Methodology/Approach: This study adopted explanatory research design. Target population comprised of directors and managers from the 42 banks in Kenya, totaling to 126.Census survey was applied because of the small target population. The research used structured questionnaires as the chosen method of data collection. The study used 10% of the target population for piloting and thus, 12 respondents were used. Cronbach Alpha coefficient of 0.7 was used as a measure of the internal consistency of items in the questionnaire. Content and construct validity was obtained with the help of the supervisors and the experts who counterchecked the questionnaire. Data was analyzed using SPSS version 24 where inferential statistics and descriptive statistics were presented in tables and figures. The descriptive statistics including frequencies, percentages, mean and standard deviation was used. Inferential analysis used was in form of correlation analysis and regression analysis.
Implications/Originality/Value: The results were that recruiting candidate relationship management systems was a significant predictor of employee productivity (r = 0.469, p-value =0.000 < 0.05, t-statistic= 8.718). The study recommends that relationship management when recruiting candidates was essential and therefore commercial banks should ensure its workforce has well positioned skills in managing interactions and storing candidates’ profiles
Dynamics of Financial Inclusion and Economic Growth in Shaping Healthcare Access: Empirical Insights from Developing South Asian Economies
No full textPurpose: The study puts forth the comparison and effects of numerous variables and indicators of economic growth, financial inclusion on healthcare access using panel and time series data across 7 developing economies in South Asia.
Design/Methodology/Approach: The study was correlational and empirical quantitative approach was used, we tested the numerical data as empirical panel, the other methods and tests used were correlation, unit root, regression, fixed and random effects, model fit, Hausman test and correlation matrix and for comparative analysis with time series data, unit root and OLS regression were used.
Findings: The findings that are also aligned with previous research demonstrates financial inclusion heavily impacts the healthcare access and mortality in specifics; GDP has a weak and inconsistent effect on healthcare access which suggests that enhance financial inclusion and focus on microlevel financial betterment helps the cause for better healthcare.
Implications/Originality/Value: The outcome of this study yields noticing implications for policymakers and developmental organizations that they can use to expand the healthcare network and access using improved financial inclusion policies merged with healthcare infrastructure for greater results in national healthcare across the developing South Asian countries
Impact of Internal Audit Independence and Objectivity on Provincial Government Efficiency
No full textPurpose: This study is exploring how the absence of internal audit activity independence (IAAI) and auditor objectivity affects governance outcomes, such as effectiveness of service delivery, management of departmental risks and how accountable are provincial governments. The study followed Principal agency theory as the foundation. The theory is applied to explain the relationship dynamics that exist between the taxpayers and IAF through the operations of the provincial government.
Design/Methodology/Approach: The study followed mixed research approach, using 260 purposely selected participants. Questionnaires, telephone interviews, and focus group discussions were used as data collection instruments. A triangulation of descriptive statistics and thematic analysis were used to illustrate the findings
Findings: The study found that internal audit function (IAF) is given low status within with department, Auditors lack refresher training on IAAI and objectivity aspects, auditors developed friendship with the auditee, which makes it difficult for internal auditors to remain objective.
Implications/Originality/Value: This study closes the existing gaps within governance processes as result of the lack of IAAI and auditor objectivity and recommends policy changes to improve governance outcomes
Debt, Disclosure, and Diversity: How CSR Disclosure and Board Gender Diversity Influence Firm Leverage: Evidence from the KSE-100 Index
No full textPurpose: The present study examines the correlation between corporate social responsibility (CSR) disclosure and firm value in major Pakistani companies after implementing the Security Exchange Commission of Pakistan (SECP) directive. The goal is to enhance understanding and confirm the suggested association. Furthermore, it will analyze the influence of female boards on this statistical association.
Theoretical Framework: A theoretical model was developed by integrating principles of stakeholder theory and then agency theory to test hypotheses.
Design/Methodology/Approach: An analysis of the key firms listed on the KSE 100 index of Pakistan from 2017 to 2023 was conducted using the Ohlson model (1995).
Findings: The results of the study revealed a direct relationship between the value of a company and its disclosure of corporate social responsibility (CSR) after the introduction of the SECP directive. Furthermore, we show that the existence of gender diversity on boards positively reinforces this link. The present study represents the initial attempt, to the best of our understanding, to examine the potential impact of the transition of the SECP directive on the value relevance of the CSR disclosure obligations within major Pakistani enterprises. Furthermore, this study enhances the existing literature by examining the influence of female boards.
Implications/Originality/Value: The results of this study may be of interest to academic scholars, investors, and regulators. Academic scholars find it fascinating to explore the degree to which the significance of CSR disclosure can be improved by the update of the SECP directive. The findings underscore the need to incorporate corporate social responsibility (CSR) measures into the financial operations of investors
Influence of Revenues Recognition Technique on Quality of Financial Reporting in Public Universities in Kenya: The Moderating Role of University Size
No full textPurpose: Quality of any financial report is of high concern to both the final users and the society since it has an effect on the economic decisions that could have a direct impact to the society. This has led some institutions to use creative accounting. The objective of this study was to determine effect of revenues recognition as well as to determine the moderating effect of firm size on the relationship between revenues recognition and the quality of financial reporting in public universities in Kenya.
Design/Methodology/Approach: The study used a positivist research philosophy and utilized a causal research methodology. The study population was 36 public universities in Kenya. The study target population was 866 respondents, from which a sample of 274 was realized based on a stratified random sampling approach. Data were collected through questionnaires, interview schedule and secondary data collection schedule. Data was analyzed with the use of descriptive and inferential statistics.
Findings: Regression showed that creative accounting in revenue recognition had a significant negative effect on quality of financial reporting in public universities in Kenya. Hierarchical regression results showed firm size had a significant moderating effect on the relationship between revenue recognition and the quality of financial reporting.
Implications/Originality/Value: The study concluded that revenue recognition has a significant negative effect on the quality of financial reporting and university size plays significant moderating effect on this relationship. It is recommended that the management of the university should establish and enforce rigorous revenue recognition policies that adhere to international accounting standard
A Study on Small and Medium Enterprises in South Africa: An Approach to Gaining Competitive Advantages
No full textPurpose: This paper aims to investigate ways in which small and medium enterprises (SMEs) can have advantages over large enterprises in South Africa. The objective of this paper is to discover the methods in which SMEs can have advantages over large enterprises in South Africa. The initial question is as follows: What strategies or characteristics enable SMEs to gain competitive advantages over large enterprises despite their resource limitations? Large enterprises are known for their vast resources, including significant capital reserves, access to global talent, and cutting-edge technology. However, SMEs still have to find a way to survive despite the tough competition from large enterprises. Necessarily because SMEs are the oxygen of the local economy, ensure poverty reduction through the creation of employment opportunities, and offer local people skills.
Design/Methodology/Approach: This paper uses an analytical research design to achieve its objective. Through thematic analysis, the researcher examined, interpreted and presented data acquired from the chosen database sources.
Findings: The results reveal that despite SMEs having limited resources, it can still have advantages over large enterprises through the good utilisation of flexibility and agility, personal relationship with customers, innovation and creativity, niche market focus, less bureaucracy, and local community connection.
Implications/Originality/Value: This paper recommends that SMEs should be able to identify the weaknesses of large enterprises and take advantage of them
Identification of Entrepreneurship Skills of University Students in Punjab
No full textPurpose: This quantitative study aimed to identify entrepreneurship skills of university students. All students currently enrolled in different semesters of various programs being offered in various departments were the population.
Methodology: Students were selected through multi-stage random sampling technique from randomly selected semesters of randomly selected programs. A self-developed and validated questionnaire was used for data collection. Questionnaire was validated through a panel of experts; reliability was checked by identifying the reliability index through IMB version 24 available online. Necessary amendments were made in the light of expert’s review and results of the factor analysis. Findings: Effective strategies, including experiential learning, mentor ship, competitions, and networking, help students acquire these skills. Encouraging ethical practices and continuous learning ensures that students are not only skilled entrepreneurs but also responsible ones.
Implementation: Building a supportive ecosystem within the university and the local community fosters a culture of entrepreneurship