SU+ Digital Repository
SU+ is an online repository for the preservation and promotion of assorted digital content at Strathmore University
Off-Campus Access to restriced resources (including the ExamsBank) now requires registration using an @strathmore.edu email address
Authentication is NOT required for On-Campus Access to content

Communities in DSpace
Select a community to browse its collections.
- Documents and Proceedings of Conferences, Seminars, Workshops (and more) held at Strathmore University
- Assorted collections of resources covering various subject themes contributed by Faculty and Library Staff
- Public reports and policy documents
- Researcher Profiles / Conference presentations / Published research articles / Faculty and Corporate research outputs
- A digital chronicle of the History of the University presented through a mix of pictures, videos and digitized publications
Recent Submissions
Item type:Item, Compliance management strategies and revenue performance at Kenya Revenue Authority(Strathmore University, 2025) Karitu, R. W.Despite revenue collection at Kenya Revenue Authority increasing for the past five years, it still is not at its optimal. The revenue growth has been minimal, given an 11.1% growth in 2024 from 2023, 6.7% growth in 2023 from 2022 and a decline of 4.8% in 2022 from 2021. This study focused on compliance management strategies in the Kenya Revenue Authority and assessed how the strategies impact revenue performance in the Authority. The research objectives are to assess the effect of taxpayer registration, tax compliance monitoring, tax debt collection, tax penalties and tax amnesty on revenue performance. The Ability-to-pay theory and the Economic Deterrence theory guided the study. Additionally, this study adopted a positivist research philosophy and employed a causality research design. The population of the study was Kenyan countrywide and time series data was used for 10 years from 2014 - 2024. The study used secondary data obtained from published KRA & Treasury reports for the period of 10 years from 2014 - 2024. The study adopted a quantitative approach to collecting and analyzing data. Descriptive statistics revealed moderate variability across the variables, with notable fluctuations in Tax Amnesty and Taxpayer Registration levels. Correlation analysis demonstrated significant positive relationships between Revenue Performance and both Tax Amnesty and Taxpayer Registration, while Tax Penalty was found to have a significant negative correlation with revenue outcomes. The Granger Causality test results showed that all independent variables Taxpayer Registration, Tax Compliance Monitoring, Tax Debt Collection, Tax Penalty, and Tax Amnesty Granger cause Revenue Performance, indicating that past values of these variables significantly influence future revenue outcomes. The regression model further affirmed that Taxpayer Registration, Tax Compliance Monitoring, Tax Debt Collection and Tax Amnesty had positive and statistically significant effects on Revenue Performance, whereas Tax Penalty had a significant negative effect. The study concluded that the results indicate a significant and positive relationship between the independent variables (Taxpayer Registration, Tax Compliance Monitoring, Tax Debt Collection and Tax Amnesty) and the Revenue Performance. Further, Tax Penalty had a significant and negative relationship with Revenue Performance. The study recommended strengthening taxpayer registration, investing in compliance monitoring, enhancing taxpayer education and strategically implementing and publicizing tax amnesty programs to boost participation and compliance. The study also recommended integrating fairness (Ability-to-Pay Theory) and deterrence (Economic Deterrence Theory) into tax policy. Future research recommended that future studies employ panel data across different tax regions or sectors to enhance generalizability and policy relevance.Item type:Item, Effect of sustainability practices on business performance of manufacturing firms in Nairobi, Kenya(Strathmore University, 2025) Wanjohi, R.Circular economy practices, which focus on reducing waste and enhancing resource efficiency. The shift from a traditional linear economy to a circular economy, where waste is minimized and materials are reused or recycled, has been recognized as essential for achieving sustainability goals. In Kenya, this transition is crucial, as industries can leverage circular practices to reduce energy consumption and mitigate environmental impacts. However, the adoption of these practices in the manufacturing sector remains limited. Therefore, the current study sought to determine the effect of sustainability practices on the business performance of manufacturing firms regulated by the Kenya Association of Manufacturers in Nairobi County, Kenya. The specific objectives that guided this study are to identify how Sustainable Material Sourcing, Waste Reduction, Energy Efficiency, and Lean Manufacturing currently implemented by manufacturing firms in Nairobi influence their business performance. This study explored the applicability of established theories like Institutional Theory and Resource-Based Theory to the field of sustainable manufacturing. This study adopted the positivist research philosophy and employed a descriptive research design. This research utilized primary data and secondary data. Data collection was undertaken in one month, starting from 20th January to 20th February. The study targets 439 manufacturing firms regulated by the Kenya Association of Manufacturers in Nairobi County, Kenya, which groups the firms into 12 productive sectors. A sample size of 136 manufacturing firms. The respondent of the study comprised one production manager from each manufacturing firm. This study employed a quantitative approach to analyze the collected data. Subsequently, collected data was analysed using statistical tools, which included software SPSS v27 software. Descriptive statistics, including Mean and standard deviations, were used in analyzing the data. Inferential statistics will also be conducted using binary logit linear regression analysis and correlation analysis. The correlation analysis suggests that each of the factors (Sustainable Material Sourcing, Waste Reduction, Energy Efficiency, and Lean Manufacturing) has a strong and statistically significant positive relationship with Business Performance. This implies that companies focusing on these factors are likely to see better business performance outcomes. The binary logit regression analysis confirmed that all independent variables (Sustainable Material Sourcing, Waste Reduction, Energy Efficiency, and Lean Manufacturing) were statistically significant predictors of business performance. The study concluded that sustainable material sourcing, waste reduction, energy efficiency, and lean manufacturing all contribute positively and significantly to the business performance of manufacturing firms in Nairobi. The study recommended that future studies investigate the long-term effects of sustainable manufacturing practices on business performance across different industries. This would provide a clearer picture of the sustained impact of sustainability over time. Additionally, further studies should explore the role of leadership in driving sustainability practices within family-owned or small-to-medium-sized enterprises (SMEs), especially in developing economies, where such firms are more prevalent. This research had potential benefits for several stakeholders, which include the academic fraternity, policymakers, and manufacturers in Kenya.Item type:Item, Influence of managerial factors on effective management of National Government Constituencies Development Fund in Kenya(Strathmore University, 2025) Guyo, Q. M.The National Government Constituencies Development Fund (NG-CDF) in Kenya stands as a pivotal mechanism for driving socio-economic progress at the grassroots level, aiming to address local developmental needs directly. However, its operational effectiveness and ability to deliver on its mandate are frequently undermined by a confluence of persistent challenges. These include pervasive political interference that can misdirect resource allocation, insufficient or tokenistic stakeholder engagement that fails to capture genuine community priorities, and cumbersome bureaucratic hurdles that create delays and inefficiencies. These multifaceted challenges cast significant doubt on the extent to which the fund achieves its explicitly stated intended purpose of equitable development, thereby motivating this comprehensive study to meticulously explore the critical factors that influence its overall management and governance. The research undertook an in-depth investigation to determine how political interference, the nature and extent of stakeholder engagement, and the impact of bureaucratic hurdles collectively affect the effective and transparent management of the NG-CDF. Specifically, it critically examines the pivotal role and experiences of Fund Account Managers (FAMs), who are strategically positioned across all of Kenya’s 290 diverse constituencies. A purposive sampling approach was deliberately employed in this research to ensure a broad and representative regional perspective, capturing varied operational contexts. Grounded firmly in the theoretical frameworks of agency theory, which illuminates the principal-agent dynamics and potential for goal misalignment, and institutional theory, which helps in understanding how established norms, rules, and structures shape organizational behavior, the study delves into the complex interplay between these identified managerial factors and the achievement of effective fund management outcomes. A quantitative research methodology was employed, involving structured questionnaires administered to 166 Fund Account Managers to gather robust empirical data on their perceptions, operational experiences, and encountered challenges. The empirical findings of this research revealled a compelling narrative: robust and meaningful stakeholder engagement significantly enhances the effective management and perceived legitimacy of the NG-CDF. Conversely, persistent bureaucratic hurdles demonstrably impede its smooth operation and timely project completion. Interestingly, direct political interference, while often cited anecdotally, shows a statistically minimal direct impact on managerial effectiveness when the influences of stakeholder participation and administrative processes are concurrently considered in the analytical model. By empirically examining these multifaceted influences, this study addresses a crucial and previously underexplored gap in the broader understanding of decentralized fund management within the specific context of developing countries like Kenya. It thereby contributes valuable insights to the existing body of knowledge on public fund management theory. Furthermore, the study offers a suite of practical and actionable recommendations for policymakers. These include the urgent need for strengthening accountability and transparency mechanisms to curb potential misuse, proactively boosting substantive stakeholder involvement throughout the project lifecycle from inception to evaluation, and systematically simplifying administrative processes to reduce red tape and improve efficiency. These insights carry significant policy implications for improving the governance and overall performance of similar devolved funds both within Kenya and in other comparable international contexts. The study suggests that implementing such targeted measures can substantially optimize NG-CDF management, ultimately leading to more impactful and sustainable development outcomes that align with Kenya’s broader decentralized governance framework and national development aspirations.Item type:Item, Effect of social media influencer attributes on consumer purchase intentions of soft drink brands in Nairobi County, Kenya(Strathmore University, 2025) Olilo, R.This study investigated the effect of social media influencer attributes on consumer purchase intentions of soft drink brands in Nairobi County, Kenya. The general objective was to determine the effect of social media influencer attributes on consumer purchase intentions for soft drinks in Nairobi County. Specific objectives included examining the effects of social media influencer trustworthiness, adaptability, reach, intimacy, and attractiveness on consumer purchase intentions. Grounded in Parasocial Relationship Theory, Source Credibility Theory, and Social Learning Theory, the study employed a positivist philosophy and a descriptive cross-sectional survey research design. The target population comprised consumers aged 18-35 who were active social media users and soft drink consumers in Nairobi County. Using the DHS formula, a sample size of 135 respondents was determined. Primary data was collected through online questionnaires with Likert scales, administered across major social media platforms. The study ensured research quality through validity and reliability tests, including Cronbach's alpha. Data analysis involved descriptive statistics and multiple linear regression using SPSS v28. The results indicated significant positive relationships between the independent variables (social media influencer attributes) and the dependent variable (purchase intentions). The study leveraged statistics, including B-coefficients and p-values, which revealed the strength and significance of these relationships. The R-squared value demonstrated that the regression model explained a substantial portion of the variance in consumer purchase intentions. The study concluded that social media influencer trustworthiness, adaptability, reach, intimacy, and attractiveness all have positive and significant effects on consumer purchase intentions for soft drinks in Nairobi County. These findings provide valuable insights for marketers and businesses in the Kenyan soft drink industry, highlighting the importance of carefully selecting social media influencers based on these key attributes. The study recommended that future studies should investigate the long-term effects of influencer marketing on consumer brand loyalty, particularly to soft drink brands.Item type:Item, Drivers of financial stability in Deposit Taking Savings and Credit Societies in Nairobi County, Kenya(Strathmore University, 2025) Aboka, R. A.Savings and Credit Cooperative Societies are instrumental in promoting financial inclusion and socio-economic development. Despite their essential role, many SACCOs in Kenya face significant challenges related to financial stability, which threaten their sustainability and effectiveness. The study sought to investigate the drivers of financial stability among deposit taking SACCOs in Nairobi County, Kenya. Specifically, the study reviewed the effect of firm characteristics, board characteristics and management quality on the financial stability of deposit taking SACCOs in Nairobi County, Kenya. The study was guided by the Resource-Based View theory and the contingency theory. This research adopted a positivism research philosophy as well as a descriptive research design. This research focused on collecting survey data from the 176 Deposit Taking SACCOs registered by SASRA and operating within Nairobi City County. This survey utilized quantitative data that was collected from the supervisory reports of the DTS institutions for the period 2010-2023. The collected study data was analysed using descriptive and inferential analysis. Findings were presented using figures and tables. Correlation tests showed that firm characteristics, in particular, firm age had a weak positive and insignificant relation on the financial stability of the DTS. On the other hand, firm size had a weak negative and insignificant effect on the stability of the Saccos. The second objective revealed board characteristics had a weak negative and insignificant association with stability of DTS. Correlation tests on the management quality further established a strong positive and significant relation with the stability of the DTS. Lastly, the research confirmed a weak negative and insignificant effect of non-performing loans ratio on the stability of the deposit taking Saccos. The overall results of the panel regression showed that 31.09% of the financial stability of DTS in Kenya are predicted by the management quality, board, non-performing loans, leverage and firm characteristics. This shows that the selected factors had a positive and significant effect on the financial stability of deposit taking SACCOs. The findings of the first objective indicated that there was a negative and significant effect of firm age on the financial stability of the deposit taking Saccos. The results further showed a negative and significant effect of firm size on financial stability of the deposit taking Saccos. The second objective results established that there was a positive and significant effect of board size on the financial stability of the deposit taking Saccos. Thirdly, the findings revealed that the management quality had a positive and significant effect on the financial stability of the deposit taking Saccos. The study also found a weak negative and insignificant effect of non-performing loans financial stability of the deposit taking Saccos. The study confirmed that leverage had a negative and significant effect on the financial stability of the deposit taking Saccos. The study was beneficial to policymakers, various stakeholders and other scholars. The study provides insights into the financial stability of SACCOs, aiding policymakers in refining regulatory frameworks to ensure the robustness and sustainability of the sector. The study also provides SACCO managers with a clear understanding of critical financial stability factors, risks and challenges, enabling them to implement best practices as well as robust risk management strategies to safeguard their institutions and improve operational efficiency. The study further adds to the existing body of literature on SACCOs, financial stability, and financial institutions, providing a foundation for future research. There were certain limitations that were encountered through the study. The analysis was restricted to Nairobi deposit-taking Saccos operating between 2010 and 2023; However, it is possible that certain Saccos were either not operating during this time or were just starting up, which could have led to the formation of unbalanced panels. Moreover, there may have been changes in SACCO regulations and financial policies during the study period which may have influenced the accuracy of the data. The study recommends that policymakers should strengthen regulatory oversight and enforce stricter compliance measures to enhance the financial stability of deposit-taking SACCOs. The study also recommends that institutions should focus on operational efficiency rather than just growth as well as prioritize capital adequacy through prudent financial management. Further research could also be conducted to explore additional factors beyond firm characteristics, board characteristics, and management quality which may provide further insights into SACCO financial stability.