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Joel Akumbi Omusebe - Jomo Kenyatta University of Agriculture and Technology, Kenya

Peter Wanjohi - Jomo Kenyatta University of Agriculture and Technology, Kenya

Noor Ismael - Jomo Kenyatta University of Agriculture and Technology, Kenya

Mike Iravo - Jomo Kenyatta University of Agriculture and Technology, Kenya


Kenya plans to achieve middle income development status by the year 2030 as set out in it Vision 2030. To achieve this, it is projected that there will be growth in both the public and private sectors of the economy. Growth in the private and public sectors is influenced by among other things the effective and efficient management of the different functional areas in the organizations. One such function is procurement. The function ensures availability of quality cost effective inputs to the organization which are then converted in to goods and services. As such, firm performance plays an important role in overall organizational success. Managers must therefore strive to ensure that the effectiveness of the procurement function is maintained.  One way to maintain effective procurement is by continuously aligning the function to the concerns and changes in the business environment. Among the most important concerns in the world today is climate change caused by human economic activity. The negative effects of climate change is its potential to impact human lives and livelihoods, through increased incidence of natural disasters such as floods, droughts and disease outbreaks. Sustainable economic growth is also threatened by Kenya's vulnerability to climate change. It is estimated that 42% of Kenya’s GDP and 70% of overall employment is derived from natural resource-related sectors, including agriculture, mining, forestry, fishing, tourism, water supply and energy. While climate change will lead to adverse impacts across all of these sectors, agricultural sector stands apart as particularly vulnerable. With such effects, business operations are negatively affected by erosion of purchasing power, stagnation of economic activities, curtailing productivity and destruction of infrastructure among others. This realization has jolted businesses to work towards reducing their impacts on the environment by adopting green in their procurement processes. In addition, power production and distribution is among the highest contributors to environmental degradation through carbon emissions and depletion of forest cover.  Although a lot of research has been done on several aspects of firm performance, there is a gap on how supplier’s use of green manufacturing technology affects organizational performance of state corporations in Kenya. This descriptive study targeted all the 10 energy and petroleum state corporations in Kenya. Two hundred and fifty five procurement department staff of all the cadres were the sampled respondents. The study established that using supplier’s use of green manufacturing technology as tender selection criteria had a negative impact on firm performance.

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Felistus Chepchirchir Kabiru - PhD Student, Dedan Kimathi University, Kenya

Prof. Theuri Matthew - Dedan Kimathi University, Kenya

Dr. Misiko Asborn - Dedan Kimathi University, Kenya


The objective of this study was to scrutinize the effects of organizing as a management function on organizational performance. A descriptive research design was used. The target population consisted of 262 state-owned corporations. A purposive sampling technique was used to select a sample of 30 corporations out of the 262 State-owned Corporations in Kenya. Data was collected through administration of a questionnaire which was administered through the ‘drop and pick later method’. The questionnaire was divided into six sections to cover the objectives of the study thoroughly and consisted of structured questions. Secondary data from journals and information from the state-owned corporations’ websites was also collected. Data was coded and analyzed using descriptive statistics of frequency, percentage, mean and standard deviation which was achieved by use of Statistical Package for the Social Sciences and Microsoft Excel 2007. Findings were presented in graphs charts, pie charts and tables. Findings indicated that organizing has a bearing on organizational performance of state corporations. It is inferred that management in these corporations do not perform the key management functions with the requisite professionalism and due diligence. The study recommends among other measures the government to ensure that management appraisals are done regularly in every state corporation with a focus on evaluating the management’s performance in the key functions of organizing among others.

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Anthony George Nderitu - Master of Business Administration in Finance, Kenyatta University, Kenya

Dr. Koori Jeremiah - Lecturer, Department of Accounting and Finance, Kenyatta University, Kenya


Over the years, through the Institute of Certified Public Accountants of Kenya, practitioners have championed the adoption of Public sector accounting standard (IPSAS) in Kenya. However, much of this took place in boardrooms, conferences and seminars. It  was  not  until  2014  when  treasury,  the auditor general  and  Ernest  and Young  teamed  up  to  steer  the  IPSAS  adoption  in  the central government, that the implementation actually commenced. This research assessed the impact of   implementation of International Public Sector Accounting Standards on financial reporting in the public sector in Kenya and more specifically the status of implementation of IPSAS on the basis of accountability, comparability and reliability of financial reporting in county governments in the central region of Kenya. This study was premised on a theoretical foundation based on the organizational theory of the firm, stakeholder’s theory and positive accounting theory. The general objective of this study was to establish the effect of public sector accounting standards on financial reporting of county governments in the central region of Kenya. The specific objectives were: to establish how preparation of public sector financial information affected financial reporting in the central region county governments in Kenya, to examine how the disclosure of public sector financial information affected financial reporting in the central region county governments in Kenya, to determine the upshot of presentation of budget information in financial statements on financial reporting in the central region county governments in Kenya and further to explore the relevance of service concession agreements on financial reporting in the central region county governments in Kenya. The study targeted lower, middle and top level managers in the central region county governments in Kenya. The study employed a descriptive research design and the researcher relied on both primary and secondary sources of data. The researcher sought permission from the public relations officers of county governments, before embarking on collection of primary data from respondents and secondary data from the records of the accounting departments. A questionnaire designed with both open and closed structured questions being employed to collect data from 266 respondents selected using the stratified random sampling method.  The data collected was analyzed using Statistical Package of Social Sciences (SPSS). Descriptive and inferential methods of data analysis were used to interpret the data. The analyzed data was presented using charts, tables, graphs, frequencies and percentages.  It was discovered that the counties have limited access to financial information sources which can enlighten the stakeholders and the general public on how their funds are being utilized. The information contained in financial reports of the county governments of Kenya is very useful in terms of investment decision making and monitoring. The study realized that the financial reporting standardization has enhanced budget information reporting in the public sector in Kenya. IPSASB’s standardization of presentation of financial statements was found to have a significant contribution to accountability and transparency enhancement, reducing complexity of current financial reporting and improving decision usefulness of financial information to the stakeholders. The study concluded that IPSASB’s standardization of service concession agreements has improved financial reporting among the devolved units in Kenya. Further it was realized that the PFM Act has greatly improved financial reporting in the public sector and it is crucial in management of public funds and transparency. The study recommends public participation in financial management, disclosure and proper presentation of financial information that is easily understood by the consumers of the information.

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Abdi Siyad Keinan - Masters of Business Administration Degree in Strategic Management, Kenyatta University, Kenya

Dr. Janesther Karugu - Lecturer, Department of Business Administration, Kenyatta University, Kenya


A firm’s performance is a function of how well managers use quality management practices to improve the quality of products and services. In today’s global environment, organizations are constantly looking for ways to expand and improve their businesses in terms of quality to enhance performance. Quality management practices have been used by manufacturing firms in Kenya to improve on performance. However, customers are still complaining that the quality of manufactured products has been compromised. Quality  management  practices contribute greatly to  business improvement  as  a  whole  through  making  awareness  in each  and  every  part  of an organization in order to remove errors and minimize waste. Manufacturing industries have thus resulted in making use of various total quality aspects to ensure profitability. The main objective of the study was to investigate the relationship between total quality management practices and performance of manufacturing industries in Kenya with a special reference to Bamburi Cement Limited. The specific objectives were to establish how product continual improvement, customer focus, employee empowerment and top management commitment influence performance of Bamburi Cement Limited in Kenya. The research was based on resource-based view theory and quality improvement theory. Empirical reviews will be done on the four total quality management practices and how they influence performance thereby indicating research gaps. This research study applied the descriptive research design. The target population composed of the 165 management staffs employed at Bamburi Cement in Kenya. A sample of 25% was selected from within each group in proportions using stratified random sampling technique. This generated a sample of 42 respondents. The study used a semi-structured questionnaire administered using a drop and pick later method.  The questionnaire had both open and close-ended questions. Data collected was purely quantitative and was analyzed by descriptive analysis. The descriptive statistical tools such as Statistical Package for Social Sciences (SPSS Version 21.0) and MS Excel was used to extract frequencies, percentages, means and other central tendencies. Tables and figures will be used to summarize responses for further analysis and facilitate comparison. A multiple regression analysis was conducted to show the strength of the relationship between the variables.

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Ruth I. A. Omondi - Master of Business Administration in Finance, Kenyatta University, Kenya

Dr. A. Jagongo - Department of Accounting and Finance, Kenyatta University, Kenya


Small and Medium Enterprises (SMEs) is an important sub sector for the Kenyan economy like many other developing countries since it employs about 85% of the Kenyan workforce (about 7.5million Kenyans of the current total employment). The current constitutional framework and the new Micro and Small Enterprise Act 2012 provide a new window of opportunity through which the evolution of SMEs can be realized through the devolution framework. However, the impact of devolution on SMEs development depends on the architecture of the regulatory and institutional framework inclined to support SMEs in an economy. Lack of access to credit is a major constraint inhibiting the growth of SMEs sector. The issues and problems limiting SMEs acquisition of financial services include lack of tangible security coupled with inappropriate legal and regulatory framework that does not recognize innovative strategies for lending to SMEs. The study sought to establish the influence of microfinance services on the financial performance of SMEs in Kisumu County, Kenya. The specific objectives were to determine the effect of access to credit, savings mobilization, financial skills training and role modeling on performance of SMEs in Kisumu county.The study was anchored on the following five theories which include women empowerment theory, game theory of microfinance, uniting theory of microfinance, financial sustainability theory and poverty alleviation theory. Empirical literature reviewed scholarly studies on access to credit, savings mobilization, financial skills training and role modeling and their influence on financial performance of SMEs. The study used a descriptive research design. The population of study were the youth owned enterprises in the 7 sub-counties in Kisumu County that were operational. This consisted of 448 respondents who were the proprietors of the enterprises. A sample of 135 respondents was taken which formed 30% of the target population. The primary data was collected by use of self-administered semi-structured questionnaire. Data analysis was done by use of descriptive statistics such as frequencies, percentages, mean scores and standard deviation with the aid of SPSS and presented through tables, charts, graphs, frequencies and percentages.

Full Length Research (PDF Format)