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Determinants of tax payment among large taxpayers in Kenya: moderated by change of tax policies
No full textFull - text thesisTax revenue is a vital source of income for governments, enabling the provision of public services and infrastructure for national development. However, non-compliance particularly among large taxpayers, remains a significant challenge, creating substantial revenue gaps. In Kenya, despite the implementation of modern tax systems like iTax and eTIMS, tax non payment still persists. This study investigated the determinants of tax payment among large taxpayers firms in Kenya, focusing on the moderating effect of change of tax policies. Specifically, the study sought to determine the effect of tax system-related factors, taxpayer-related factors, tax collector related factors as well as macroeconomic factors on tax payment among tax firm in Kenya. The research was grounded in the Theory of Planned Behavior and Deterrence Theory. The study adopted a positivist research philosophy and a correlational design. The target population comprised 2,089 large taxpayers registered with the Kenya Revenue Authority. From this population, a sample size of 335 was drawn using Slovin's formula and simple random sampling. Data was collected via structured questionnaires using a 5-point Likert scale, and a pilot study involving 10% of the sample tested instrument reliability using Cronbach's alpha. The head of the tax department of the large taxpayer filled the questionnaire. Data analysis was conducted using SPSS version 26, employing OLS multiple regression. The study concluded that tax system related factors, taxpayer related factors and tax collector related factors have a positive and statistically significant influence on tax payment among large taxpayers in Kenya. Macroeconomic factors had negative and significant effect on tax payment among large taxpayers in Kenya. Upon testing for moderation, all the interactive terms were statistically insignificant in predicting tax payment. The results imply that change of tax policies does not moderate the relationship between tax payment among large taxpayers and its determinants among large taxpayers in Kenya. The study recommended that the tax systems in Kenya be made simple to reduce on compliance costs as well as enhance clarity. Going digital and streamlining tax procedures for filing and payment of taxes as well as minimizing bureaucratic procedures leads to enhanced taxpayer experience as well as the degrees of compliance. KRA should organize trainings and capacity building including taxpayer education, fostering trust and reducing compliance costs. The tax collectors should also enhance efficiency, transparency, and professionalism in tax administration to enhance the level of compliance among the large taxpayers under study. The external factors such as macro-economic conditions, like inflation and unemployment should also be addressed by the government to ease pressure on consumption and create revenue for tax payment. The study finally recommended that the government should avoid frequent shifts in tax policies and enforcement strategies that can create uncertainty especially during government policy changes to enhance tax payment
Navigating the boundaries: balancing party autonomy and institutional control in institutional arbitration
No full textFull - text undergraduate research projectArbitration, a dispute resolution mechanism based on a contractual agreement between parties, has gained widespread popularity as an alternative to litigation. A key reason for its appeal is the flexibility it offers, allowing parties to customise the arbitral procedure to suit their needs. This concept, known as party autonomy, lies at the core of every arbitration agreement. Despite its advantages, party autonomy in institutional arbitration is not absolute, where an arbitral institution administers proceedings under its established procedural rules. It operates within the confines of established institutional rules, often characterized as non-derogable, which can restrict the extent to which parties can exercise their autonomy to customize procedural frameworks to suit their preferences. This study delves into the intricate relationship between these factors, examining how established mandatory institutional rules impact the exercise of party autonomy in institutional arbitration. The study seeks to establish a balanced framework that upholds party autonomy while ensuring compliance with institutional rules. This study employs desktop research methodology, synthesizing insights from legal literature, case law, and institutional practices to comprehensively understand the challenges and opportunities in the exercise of party autonomy inherent in institutional arbitration. The study's significance lies in its contribution to the ongoing discourse on arbitration, shedding light on the balance between regulatory guidance of arbitral institutions through institutional rules and party autonomy in shaping arbitration procedures.
Key Words: Party Autonomy, Arbitration, Institutional Rules, Procedural Framework, Mandatory Rules
Factors influencing the adoption of open banking by employees of commercial banks in Kenya
No full textFull - text thesisThe banking sector is experiencing rapid digital transformation, with open banking emerging as a disruptive technology. Open banking enables third-party financial service providers to access customers’ banking data through Application Programming Interfaces (APIs). While developed nations increasingly embrace open banking, its adoption in Kenya remains limited. Some factors attributed to this limited penetration include an organisation’s readiness, regulatory support or uncertainty, digital literacy, and technological infrastructure. This study explored the factors influencing open banking adoption among employees of Kenya’s commercial banks. Specifically, the study examined how regulatory support, technological infrastructure, digital literacy, and organizational readiness determined open banking adoption. The Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) models were the frameworks that allowed for an understanding of the study’s variables. Adopting a positivist research philosophy, this study employed a descriptive cross-sectional research design. The researcher then collected data from employees working in Kenya’s licensed commercial banks through structured questionnaires using a five-point Likert scale. The sample size of 387 respondents was determined using Yamane’s formula to ensure diverse representation across the three bank tiers. Descriptive and inferential statistical methods, including multiple linear regression, were used to analyse the relationships between the variables. The findings revealed that technological infrastructure and regulatory support significantly impact employees’ intention to adopt open banking, with organizational readiness influencing adoption moderately. Conversely, digital literacy was found to have a weak influence on bank employees’ intention to adopt open banking. The study concluded that banking institutions should prioritise stronger regulatory frameworks, robust technological infrastructure, and organizational readiness for open banking adoption to succeed in Kenya. These findings provide insights to guide policymakers, commercial banks, and regulators in improving the regulatory and technological environment for open banking to flourish in Kenya. Although the study fulfilled its intended purpose, it was limited as its findings were not generalisable to other regions of Kenya, as the focus was on commercial banks in Nairobi County. Another limitation was that the study only focused on a limited set of variables, including regulatory support, technological infrastructure, organisational readiness, and digital literacy
Asset quality, earnings management and bank stability under IFRS 9 : a cross-country examination
No full textPurpose
This study examines the impact of IFRS 9 adoption on bank stability in Africa, with a special focus on the role asset and earnings quality play on bank stability following its adoption in 2018.
Design/methodology/approach
The study utilises panel data drawn from 554 banks in 43 African countries over the period 2014–2021. Various econometric analyses are performed using two-sample tests and two-step GMM regression for data comprising 3,510 firm-year observations.
Findings
The findings, which are robust for endogeneity and the adverse effects of COVID-19 pandemic on bank stability, reveal potential cross-country heterogeneity relating to the effects of IFRS 9 adoption, asset and earnings quality on bank stability. There seems to be a limited influence of IFRS 9 adoption on the stability of banks in Africa. The results reveal that declines in asset quality negatively impact bank stability, while improved earnings quality is effective in promoting bank stability. Increases in nonperforming loans are associated with increased bank risk, which is cushioned through improved earnings quality following IFRS 9 adoption, thereby boosting bank stability.
Research limitations/implications
The study argues that since the IFRS 9 adoption was more of a conciliator between the interests of both bank regulators and accounting enforcement agencies, the adoption of the standard is likely to contribute to a relatively stronger financial services sector, especially in developing economies. The study cautions regulators not to employ a “straight-jacket” approach in implementing the standard and its consequent pronouncements.
Practical implications
The study is useful in informing accounting regulators, bank managers, auditors and financial reporting managers of banks as to the implications of IFRS 9 adoption.
Originality/value
This is perhaps one of the few studies to examine a large dataset illustrating the implications of the mandatory adoption of IFRS 9 in developing and emerging economie
The Effect of customer journey mapping on customer satisfaction among reseller firms in Nairobi County, Kenya: a case study of Red Dot Distribution
No full textFull - text thesisThis study investigated the effect of Customer Journey Mapping (CJM) on customer satisfaction among reseller firms in Nairobi County, Kenya, focusing on Red Dot Distribution. The research was driven by persistent challenges such as unresolved customer pain points, service inconsistencies, and fragmented interactions across various touchpoints. Anchored in Commitment-Trust Theory and Customer Experience Management Theory, the study examined how CJM influenced satisfaction through four key elements: customer touchpoints, pain points, sentiments, and service discrepancies. The study adopted a positivist philosophy and a descriptive cross-sectional design. It targeted a population of 657 resellers who actively purchased from Red Dot Distribution in Nairobi County in 2024. The researcher selected a sample of 243 resellers using stratified random sampling and collected data using stratified random sampling, and data were collected through structured questionnaires assessing customer satisfaction using perceptual metrics such as CSAT, NPS, and CES. The findings revealed that CJM played a significant role in enhancing customer satisfaction. Red Dot Distribution was noted for strengths in professionalism, product quality, and billing accuracy, while areas for improvement included inventory management, feedback collection, and proactive communication within the supply chain. The study concluded that effective CJM implementation improved customer experience and satisfaction. Key recommendations included strengthening internal processes, investing in predictive inventory systems, and enhancing distributor-reseller engagement mechanisms
The Gun culture: analysis of existing gun laws and the rising rate of mass shootings in America
No full textFull - text undergraduate research projectIn the United States of America, the Second Amendment allows for the ownership of guns by individuals. However, since this amendment, there have been cases of increase gun violence and looking at the way these cases have been dealt, there is an insufficiency especially to give the families of the victims’ justice. This doctrinal legal research uses utilitarian theory to examine whether the rising number of shootings stem from the law which allows for bearing of arms.. The objective of this study is to show the extent to which gun laws have encouraged mass shootings in America and the importance and relevance of making evaluations and reforms to this law to promote maximum safety of the people in America
Powering progress, protecting wildlife: policy options for Kenya’s energy infrastructure
No full textPeggy Ngila is a research fellow at Strathmore University’s Centre for Biodiversity Information Development. She has wide knowledge in biodiversity and ecological conservation of avian species. She has worked on topics related to understanding threats to birdlife such as electrocution and collision, forest loss, urbanisation and climate change. David Chiawo is the lead scientist at the Centre for Biodiversity Information Development. He has expertise in biodiversity conservation, climate change adaptation and resilience, natural resource management, ecosystem services, community-based conservation, sustainable tourism, land-use change, and science-policy nexus.Kenya has made major strides in expanding electricity access, with renewable energy central to its development and climate agenda. Solar, wind, and transmission infrastructure are expanding rapidly, reflecting global and national commitments to decarbonization. However, this progress brings unintended ecological risks. Power lines and wind farms cause bird electrocutions, collisions, and habitat fragmentation. This threatens vulnerable species such as raptors, bustards, flamingoes, and cranes. These impacts are well-documented globally but remain largely absent from Kenya’s wildlife and energy policy frameworks. Drawing on recent assessments and reports of bird mortality associated with transmission lines and renewable energy sites in Kenya, this policy brief shows that infrastructure-related bird deaths are an emerging but overlooked challenge. The omission leaves biodiversity unprotected and exposes the energy sector to avoidable financial losses from bird-related outages. Current strategies emphasize human–wildlife conflict, poaching, and habitat degradation, but overlook the risks from infrastructure growth. With Kenya’s energy POLICY BRIEF NO. 04 (2025) masterplan envisioning continued network expansion and regional interconnections, this policy gap could undermine conservation gains and international obligations under the Convention on the Conservation of Migratory Species of Wild Animals (CMS), Convention on Biological Diversity (CBD), African-Eurasian Migratory Waterbird Agreement (AEWA), and the Paris Agreement. This policy brief highlights the urgency of integrating bird-safe infrastructure into Kenya’s policy landscape. It outlines policy options and concrete recommendations, such as amending the Wildlife Act and Energy Act, establishing cross-sectoral coordination, mandating mortality monitoring, and mobilizing funding for mitigation. This will ensure that Kenya’s renewable energy future is both climate-smart and biodiversity-safe. The policy brief is informed by a study conducted between 2021 and 2024 to assess electrocution and collision hotspots in Kenya. The study was led by Strathmore University’s Centre for Biodiversity Information Development and examined the impacts of electrocution on raptors.
Keywords: Renewable energy, ecological risks, vulnerable species, wildlife policy, electrocution and collisio
Organizational factors, project features and individual features associated with the use of emerging technologies by project managers in Kenya
No full textFull - text thesisA project is a collection of tasks that have a set deadline and must be finished to achieve a certain set of objectives. Project Management is applying knowledge, skills, tools, and techniques to project activities to meet project objectives. The main objective of project management is to ensure projects are delivered on time, at the lowest possible cost and at the highest possible quality. To aid in achieving project management deliverables of time, cost and quality, most projects require effective project management and project management software. Aside from these software, project management has also benefited from the emergence of new technologies such as Blockchain (BC), Machine Learning (ML), Artificial Intelligence (AI) and Robotic Process Automation (RPA). Empirical literature has focused on the use of these technologies in project management but has not evaluated the extent to which the technologies have been adopted by organizations for project management. This adoption is important for organizations and project managers to achieve better project outcomes. This study, anchored on resource-based view and diffusion of innovation theories, aimed to establish organizational features, project features and individual features that influence the use of new technologies by project managers in Kenya. The main population was the 630 members of the Kenya Association of Project Managers (KAPM). Data was collected using an online administered questionnaire. Both descriptive and multivariate analysis was used to analyze data, with the binary logistic regression model. Only 74 respondents participated in the study. The key findings were that artificial intelligence is the popular technology adopted, followed by machine learning, and then blockchain technology across the organizations, project level and individual levels. Robotic process automation has not been adopted. The study found a positive and significant association between firm size and sector in the adoption of Machine Learning and Artificial Intelligence technologies. The rest of the organizational factors are insignificant. The study also found a positive and significant association between project size, project cost and project function in the adoption of Machine Learning and Artificial, while project complexity is negatively associated with the adoption of new technologies, though this is not significant. A project manager’s qualification will likely influence the adoption of machine learning and artificial intelligence. Furthermore, knowledge of artificial intelligence contributes largely to individuals adopting both machine learning and artificial intelligence, but no significant relationship with work experience and project management experience. The results and findings are important as they contribute to empirical and have implication for academia and practice. Further studies can focus on barriers to adopting the emerging technologies such as block chain and robotic process automation
The Influence of trust on customer loyalty among food companies in Kenya
No full textFull - text undergraduate research projectThis study explores the pivotal role of trust in influencing customer loyalty among food and beverage companies in Kenya. In the highly competitive food and beverage sector, establishing and maintaining customer loyalty is crucial for business sustainability and growth. This research sought to identify the key factors that build trust between consumers and companies and how these factors subsequently affect customer loyalty. A quantitative approach was employed, combining quantitative questionnaires to gather comprehensive data from customers and industry professionals. The study sample included a diverse range of participants from various demographic backgrounds to ensure a holistic understanding of the trust-loyalty relationship. The secondary data findings reveal that trust significantly impacts customer loyalty, with transparency, product quality, consistent customer service, and corporate social responsibility emerging as the most influential factors. Companies that prioritize these elements tend to foster stronger customer relationships and achieve higher loyalty rates. Furthermore, the study highlights the cultural and economic contexts unique to Kenya, providing insights into how local nuances affect consumer perceptions of trust and loyalty. This research contributes to the broader understanding of consumer behavior in emerging markets and offers practical recommendations for businesses aiming to improve customer retention through trust. This study was based on a major theory, The Theory of Reasoned Action (TRA) which was proposed by Martin Fishbein and leek Ajzen in 1975. This theory helps us understand different ways trust influences customer loyalty to food and beverages, especially in Kenya. The study employed a quantitative research methodology to investigate the influence of trust on customer loyalty in food companies in Kenya. This approach involved the collection and analysis of numerical data to quantify the relationship between trust and customer loyalty. Data was collected using structured questionnaires. The questionnaire was designed to measure key constructs such as trust (e.g., reliability, honesty, and competence of the company) and customer loyalty (e.g., repeat purchase behavior, willingness to recommend). The questionnaire was pre-tested to ensure validity and reliability before full-scale data collection. Collected data was analyzed using statistical software such as SPSS. This quantitative methodology provided a robust framework for understanding how trust influences customer loyalty in the context of food companies in Kenya, enabling the formulation of evidence-based recommendations for enhancing customer retention strategies
Influence of Environmental, Social, and Governance (ESG) practices on employee engagement in companies listed on Nairobi Securities Exchange in Kenya
No full textFull - text thesisThis research sought to determine the influence of Environmental, Social, and Governance (ESG) practices on employee engagement in companies listed on the Nairobi Securities Exchange in Kenya. This study was guided by the following research objectives: to analyse the influence of environmental practices on employee engagement in NSE-listed companies, to establish the influence of social practices on employee engagement in NSE-listed companies, and to determine the influence of governance practices on employee engagement in NSE-listed companies. This study was grounded in stakeholder theory and social exchange theory. This study was based on the positivist research philosophy. This study adopted a descriptive cross-sectional research design. The study assumed a census approach. The study adopted a quantitative approach in data analysis. To analyze all three objectives of the study, descriptive statistics and inferential statistics were employed. The findings showed that the regression model was statistically significant, and the analysis confirms that environmental, social and governance practices have a significant and positive influence on employee engagement. The study concluded that environmental, social and governance practices have a significant and positive influence on employee engagement in NSE-listed companies. The study recommended that NSE-listed companies should enhance ESG practices, focusing on environmental and social initiatives to boost engagement. Further research should explore how Stakeholder Theory and Social Exchange Theory apply to ESG practices, particularly in aligning practices with employee expectations and fostering greater engagement. Companies should strengthen CSR initiatives, integrate ESG compliance into policies, prioritize inclusive decision-making, and align ESG initiatives with cultural values to enhance engagement. Future studies should explore the long-term impact of ESG practices on employee engagement, examine industry-specific relationships, and investigate the role of cultural factors in ESG effectiveness