KCA University Institutional Repository
Not a member yet
1075 research outputs found
Sort by
Determinants Of Ethical Procurement Performance At Teachers Service Commission
Get PDFEthical procurement refers to procurement activities that are done in accordance with the
acceptable supply chain standards put in place to ensure sustainability in the operations of an
institution. Since the enactment of the 2010 constitution of Kenya, there has been an increased
push for ethical procurement in the Kenyan public system. Notwithstanding the important role
of ethical practices in public procurement, a culture of non-compliance has been witnessed at
the Teachers' Service Commission, together with a lack of accountability and transparency
resulting in large scale looting and unethical procurement practices. The purpose of this study
was to investigate the determinants of ethical procurement performance. These were the
research objectives; to establish effect of government policies on ethical procurement; to assess
effect of technological factors on ethical procurement; to evaluate effect of professionalism on
ethical procurement; and to determine the effect of employee training on ethical procurement
performance at the Teachers’ Service Commission. Descriptive survey research design was
used in the study. The researcher targeted the Teachers Service Commission and was interested
in collecting data from the staff members from the procurement department adding up to 126
individuals. In order to get the desired individuals to participate in the study, purposive
sampling was used. Based on this therefore, the respondents making up the sample size added
up to 95. Primary data was used meaning that questionnaires and interviews were instrumental
in collection of data for this research. The data collection process involved seeking for
permissions and authorizations after which instruments were administered. The study used
descriptive statistics to analyze data. Data analysis took place through SPSS v23. Presentation
was done using frequency tables, bar graphs, pie charts and narratives. From the study findings,
it was established that the lowest number of the respondents, 13.9% were exposed to training
two years ago. The findings show that largely, employee training affects ethical procurement
performance. The findings showed that government regulations have a direct impact on ethical
procurement performance since when directed well, ethical procurement policies provide clear
guidance on how procurement should be carried out. The use of technology has the potential
of improving procurement outcome at the organizational level. In the same way, lack of
adequate technology and lack of system adaptability are the main reasons for poor performance
of the procurement function. Professionalism has the highest relationship level with ethical
procurement performance and in this way, it is evident that ethical procurement is best
practiced by staff with high level of professionalism. As a recommendation, the government
should increase its oversight role in public institutions to ensure that the procurement activities
of these institutions are well within the right limits. The use of technology needs to be
encouraged in procurement activities of public institutions in order to enhance work output in
these organizations while at the same time blocking possible loopholes for unethical behaviour.
Training of employees should be promoted in public organizations so that employees get to be
well equipped for the purposes of performing their job requirements diligently
Credit Risk Assessment Model Using Machine Learning
Get PDFAn individual's creditworthiness is quantified by their credit score, which is based on their
credit history. Credit ratings are used by financial companies to distinguish between debtors
who will fulfill their obligations and those who won't. This system has not yet been digitized
or used in Kenya's banking sector. The study's objective is to develop a reliable credit scoring
model that will give organizations like these a reliable reference score to rely on when verifying
a client. The data used included customer details including age, loan amount, marital status,
and sex, among other factors. It was collected from Kenyan commercial banks between 2016
and 2021. It was possible to create an optimized model with an accuracy of 93%. The model
was built using the Gradient Boosting method (GBM) and is based on classification and
Regression Trees (CART). In addition, a new hybrid model with a two-step architecture is
proposed. The first uses distributed random forests, where each decision tree's output is fed
into a deep neural network (DNN) that has been trained to outperform the random forest
method on its own. Giving a rating without adequate rationale is unethical because a person's
creditworthiness is a sensitive matter. An examination of the model's interpretability was
conducted, and the results created visual representations of the factors that influence the
model's output and the data required for a successful client analysis. The outcomes were
reliable and accurately replicated the process of appraising an individual. The proposed model
could be put into practice in order to give failure evaluation and prediction a real-world
foundation. Simultaneously provide a thorough explanation of the outcomes at the same time.
This could considerably aid financial organizations in preventing the loss of millions of dollars
from non-performing loans
Effect Of Forensic Accounting Practices On Financial Accountability In Machakos County Government, Kenya
Get PDFThis study was undertaken to assess the effect of forensic accounting practices on financial
accountability in Machakos County Government, Kenya. The study was guided by fraud
investigation, fraud prevention and fraud examination as the independent variables while
financial accountability was the dependent variable. The study benefits the county governments,
the national government, and other scholars on understanding the relationship between the study
variables and inform on decision and policy making. The white-collar theory, fraud triangle
theory and routine activity theory guided the study in checking what past authors and
academicians have discussed in relation to the study variables. The study adopted a descriptive
research design and a target population of 106 employees working in finance, internal auditing
and economic planning in Machakos County and the Kenya National Audit Office attached to
the Machakos County government while the sample size was 84 respondents. Primary data was
adopted to collect data that was analyzed using both descriptive and inferential statistics. A linear
regression was used to determine the nature and strength of the relationship between the study
variables. The results of the analyzed data were presented in frequency distribution tables with
calculated mean and standard deviation from the mean response. The study concluded that there
was a positive relationship between fraud investigation, fraud prevention and fraud examination
practices and financial accountability. The study recommended that that County governments
should establish forensic accounting departments and recruit competent employees. Secondly,
the existing auditors at the county level and the national level should create sound policies that
will prevent employees from engaging in financial fraud that could derail the count from service
delivery and financial accountability. Finally, the study recommends that county governments
should invest in modern technology to examine fraud in its expenditure since employees can
easily evade traps when traditional methods are employees
Influence Of Integrated Financial Management Information System Implementation On Procurement Performance Of Government Ministries In Kenya
Get PDFIFMIS technology is a veritable for increasing productivity and empowering the public
sector professionals to take better control of the procurement process. However, despite the
administrative and managerial benefits obtainable by the adoption of IFMIS, the challenges and associated risks are rife. The purpose of the study was to assess IFMIS implementation
and its impact on procurement performance of government ministries in Kenya with an aim
of making recommendations on proper use of IFMIS. The study was guided by the following
specific objectives; to establish how online inventory management, electronic vendor
evaluation, online payments and online contract management influence procurement
performance. The study was guided by the following theories; the technological acceptance
model, partnerships theory, Schumpeterian theory of creative destruction and dynamic
capability theory. To achieve this, the study reviewed both theoretical and empirical literature
and proposed the research methodology that addressed the gaps identified in literature as
well as answer the stipulated research questions. This study adopted a descriptive research
design approach. The study used a sample size of 156 procurement officers. Census was
used in this study. The study prefers this method because it allowed an in-depth study of the
subject. To gather data, structured questionnaire was used. Once collected, data was analyzed
using descriptive and inferential statistics. Quantitative data was analyzed using multiple
regression analysis. The qualitative data generated was analyzed by use of Statistical Package
of Social Sciences (SPSS) version 22.0. The response rate of the study was 76%. The
findings of the study indicated that online inventory management system, electronic vendor
evaluation system, online payments system and online contract management system have a
positive relationship with performance in the government ministries. Finally, the study
recommended that the government ministries should embrace IFMIS implementation so as to
improve procurement performance and further researches should to be carried out in other
institutions to find out if the same results can be obtained
Effect Of Green Supply Chain Management Practices On Performance Of Dairy Processing Firms In Kenya
Get PDFLately, organizations have been under increased pressure from different stakeholders to ensure
that their operations are environmentally friendly. The concept of sustainability in the supply
chain has emerged recently and has been touted as an effective means of addressing
environmental challenges while contributing to enhanced performance of organizations. The
aim of this study was to examine the effects of green supply chain management (GSCM)
practices on the performance of dairy processors located in Kenya. This study had the following
specific objectives: To establish the effect of each of the diverse components of green supply
chain management namely, green procurement, ecological design, green packaging and reverse
logistics, and their influence on performance of the firm. This study was guided by three
theories, namely, the theory of constraints, channel coordination theory and supply chain
network theory. A descriptive survey research design was adopted. The targeted population of
the study comprised of 30 dairy processing firms domiciled in Kenya and licensed by Kenya
Dairy Board (KDB). The unit of study included 3 employees from each firm selected from the
procurement and logistics department, finance, and production department, making a total of
90 respondents A census study was carried out due to the limited number of licensed dairy
processors in the country. The questionnaire was administered to 90 individuals with decision
making authority and was collected via self-administered structured questionnaires. After
collection of data, the researcher carried out data analysis by use of descriptive statistics to
make key inferences. The study achieved a response rate of 95.5%. The study established that
green procurement, ecological design, green packaging, and reverse logistics have a positive
relationship with performance of dairy processing firms in Kenya. The study recommended
that dairy processing firms should adopt green supply chain management practices so as to
improve their performance and further inquiries should to be carried out in other firms across
other industries to establish if similar results can be obtained. There is also need to identify the
role that drivers of green supply chain management practices play in adoption of these practices
in organization
Procurement Methods in Public Procurement and their effect on Sustainable Performance of State Corporations in Kenya
No full textThe purpose of this study was to assess the effect of procurement methods on sustainable performance of state corporations in Kenya.
The study was anchored on tendering theory and employed descriptive research design. This study focused on positivist Philosophy.
The target population of this study included all 187 registered state corporations in Kenya. The study was a census survey of all the
187 state corporations. The sampling frame comprised of heads of finance and heads of procurement function in all 187 state
Corporations in Kenya. The heads of finance and the heads of procurement function were purposively selected forming 374
respondents. The research questionnaire was used to collect primary data which was the main data for the study. Descriptive statistics
and inferential statistics was used supported by SPSS version 26 to facilitate data analysis and presentation. Descriptive statistics was
used to summarize and present features of a data set collected which was presented in form of means, modes and standard deviations.
Inferential statistics was done using Pearson Correlation Coefficient and regression model. Then inferential statistics through a
regression model was used to test the research hypotheses. The study established that procurement methods had a significantly
influence on the performance of state corporations in Kenya. The study concluded that the procurement methods had a significant
influence on the sustainable performance of state corporations in Kenya and recommended that the management of the state
corporations ought to embrace the appropriate procurement methods as a way of enhancing sustainable performance of the
corporations
Influence Of Forensic Accounting Practices On Fraud Mitigation Among Public Secondary Schools At Embu County In Kenya
Get PDFThe link between forensic accounting practices and fraud mitigation has remained a paradox over
the years. Some studies argued for a positive relationship, others for a negative one, and others
argue that there is no apparent relationship. This study determined the influence of forensic
accounting practices on fraud mitigation among public secondary schools in the Embu County
government in Kenya. The specific objectives of this study were to determine the influence of
fraud investigation on fraud mitigation among public secondary schools in Embu County, Kenya,
and to evaluate the influence of dispute resolution on fraud mitigation among public secondary
schools in Embu County, Kenya and to assess the influence of litigation support on fraud
mitigation among public secondary schools in Embu County, Kenya. The researcher conducted a
census in the 132 Public Secondary schools in Embu to collect data. A self-administered semi structured questionnaire was used to collect data from 132 respondents. The survey collected data
from one respondent per school. Consequently, the respondents were the departmental
accountants from each school. The study used qualitative and quantitative data collected using
questionnaires and analyzed using multiple linear regression and through SPSS software. Some
theories that supported this research include; routine theory, deterrence theory, and rational choice
theory. The research used a hypothesis test at a 95 percent level of confidence to obtain inferential
data, including normality and multicollinearity tests. Moreover, the independent variables were
the availability of fraud investigation systems, dispute resolutions, and litigation support. The
conclusions were based on the research's findings and recommendations. The study established
that forensic accounting practices can help in fraud mitigation among Public Secondary Schools
in Embu County, Kenya. The researcher concluded that there was a strong relationship between
forensic accounting practices such as fraud investigation, dispute resolution and litigation support
and fraud mitigation among Public Secondary Schools in Embu County. Forensic accounting
practices also accounts for 63.0% of the total variance. The study recommends that institutions
should put in place the above measures, forensic accounting practices so as to help prevent and
curb fraud. The limitation of the study was that the data that was required was sensitive hence not
easy acquiring it and the researcher did not have control over the responses given. There is need
for a similar study to be conducted among Private Secondary Schools as well as Public Secondary
Schools in different counties so as do a comparison of the findings and get to understand how to
help in curbing fraud
Physical activity and active transportation behaviour among rural, peri-urban and urban children in Kenya, Mozambique and Nigeria: The PAAT Study
No full textAbstract
Background
Physical activity (PA) is associated with numerous health benefits among children and youth. However, few studies have examined how active transportation (AT) and device-based measures of PA vary within and between countries in sub-Saharan Africa.
Purpose
This cross-sectional study sought to investigate the prevalence and correlates of AT and device-measured PA among children living in urban, peri-urban and rural areas in three African countries representing Eastern, Western and Southern regions of Africa.
Methods
3,205 participants (53.3% girls; 46.7% boys) aged 10–12 years were recruited in Kenya, Nigeria and Mozambique. Data were collected using a child questionnaire, a parent/guardian questionnaire and PiezoRx® pedometers. ANCOVA and binary logistic regression analyses were used to examine the correlates of AT and PA while controlling for gender, age, parent education and vehicle ownership.
Results
Participants accumulated an average of 45.6±23.5 min/day of moderate-to-vigorous physical activity (MVPA) and 11,215±4,273 steps/day. Kenyan and Mozambican children were significantly more active than their Nigerian counterparts (p<0.001). Only 23% met the MVPA guidelines of 60 min/day. 65.1% of participants engaged in AT to school (and 67.8% for the trip back home) with no gender differences. Living in a rural area, lower parent education, lower vehicle ownership and higher motorcycle ownership were associated with higher odds of AT. Other correlates of AT were country specific. Girls accumulated less daily MVPA than boys in all countries. MVPA was positively associated with living in less urbanized areas in Nigeria and Mozambique. In Kenya, lower parental education and AT were associated with higher MVPA. Nigerian children’s daily MVPA decreased with age and the number of parent-perceived barriers to AT.
Conclusions
Majority of children engaged in AT, but still failed to meet MVPA recommendations. Most correlates of AT and PA were country-specific, suggesting that strategies to encourage both behaviors should be informed by local evidence
Effect Of Digital Finance On The Financial Performance Of Commercial Banks In Kenya During Covid 19 Pandemic
Get PDFDigital financial services play a very key role to the public because it enables them to access
services without a physical visit to the service provider and it builds security to some extent.
Through digital financial services, banks can provide services to their customers during covid 19
pandemic, which hurt economic development and affected the banking sector in a wide range and
many financial institutions. Digital financial services consist of agency banking, mobile banking,
mobile wallet, and internet banking. Since the outbreak of covid 19 pandemic in the year 2020
banking sector has encountered so many challenges in the world, banks were forced to embrace
digital banking in full capacity in order to serve all the customers including those who were in
remote areas, and to avoid overcrowding in the banking hole with the purpose to reduce the spread
of covid 19 virus and to remain in business operations during this time. The main objective of this
dissertation was to find out the effect of digital finance on the financial performance of commercial
banks in Kenya during covid 19 pandemic. This study has aimed at discussing the benefits of
embracing digital transaction activities in the banking sector, especially during covid 19 pandemic,
many research have been conducted out in regard to the financial performance of commercial
banks, but they did not factor performance of banks in presence of pandemics like what we are
facing now i.e. the covid 19 pandemic. However, there exist gaps as many institutions encountered
many challenges during covid 19 pandemic. The study was carried out on commercial banks in
Kenya. First objective was to analyze the effect of mobile banking on the financial performance
of commercial banks in Kenya during covid 19 pandemic. The second objective was to determine
the effect of mobile wallets on the financial performance of commercial banks in Kenya during
covid 19 pandemic. The third objective was to determine the effect of internet banking on the
financial performance of commercial banks in Kenya during covid 19 pandemic. Finally, the fourth
objective was to determine the effect of agency banking on the financial performance of
commercial banks in Kenya. The target population for the study will be 42 commercial banks in
Kenya, and the research will be based on secondary data that will be collected from commercial
bank records that will be provided by relevant people during the study
Factors Affecting The Financial Sustainability Of Donor-funded Local Non-governmental Organizations In Kenya: A Survey Of Local Ngos In Turkana County, Kenya
Get PDFThis study sought to assess the factors affecting financial sustainability of donor-funded local
NGOs registered with the NGO board in Turkana County. The objectives of the study were to
assess the effects of donor relationship management on the financial sustainability of local NGOs,
to assess the effects of income diversification on the financial sustainability of local NGOs, to
assess the effects of managerial skills of the Senior Management Team on the financial
sustainability of local NGOs and to establish the effects of financial management systems on the
financial sustainability of local NGOs.
The study used Open System Theory, Resource Dependency Theory, Institutional
Theory, and Social Capital Theory. Because of the small number of NGOs in Turkana County,
this study reflected all 34 local NGOs in the region. A systematic sampling procedure was used
to target three members from the base unit of analysis. The study used primary data collected
using questionnaires consisting of structured questions. The study used both inferential and
descriptive statistics in data analysis using SPSS and the results presented in tables. Inferential
and descriptive statistics were used to analyze the quantitative data, with responses from 90
participants from local NGOs in Turkana, Kenya. The results of the research revealed that donor
relationship management had a favorable and significant impact on the financial sustainability of
donor-funded local NGOs in Kenya, meaning that, donor relationship management did impact
the financial sustainability of local donor-funded NGOs in Kenya. On the other hand, the findings
indicated that income diversification had a positive and substantial effect on the financial
sustainability of donor-funded local NGOs in Kenya. Thirdly, managerial skills of senior
management had a positive but insignificant effect on the financial sustainability of donor-funded
local NGOs in Kenya. Finally, the research results elucidate that sound financial management
systems have a favorable but insignificant impact on the financial sustainability of donor-funded
local NGOs in Kenya.
The study recommends that local NGOs should have multiple sources of income to ensure
their financial sustainability as well as maintain proper relationships with donors since these two
variables are very significant in determining the financial sustainability of local donor funded
NGOs