SU+ Digital Repository

SU+ is an online repository for the preservation and promotion of assorted digital content at Strathmore University

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Conferences / Workshops / Seminars + 474
Documents and Proceedings of Conferences, Seminars, Workshops (and more) held at Strathmore University
Digital Archives 178
Assorted collections of resources covering various subject themes contributed by Faculty and Library Staff
Reports / Policies + 8
Public reports and policy documents
Research / Researchers / Publications 4212
Researcher Profiles / Conference presentations / Published research articles / Faculty and Corporate research outputs
Strathmore Heritage Collection 41
A digital chronicle of the History of the University presented through a mix of pictures, videos and digitized publications

Recent Submissions

Tax non-compliance practices by foreign multinational companies and the efficacy of tax law enforcement in Kenya
(Strathmore University, 2025) Kamar, B.
This study explores the tax non-compliance practices employed by foreign multinationals that include transfer pricing (TP), use of tax havens and intercompany agreements. It analyses how these methods are used by foreign multinational companies specifically; Absa, Unilever, Coca- Cola, Safaricom and East Africa Breweries Limited, through legal means to achieve tax avoidance. Furthermore, the thesis examines the existing legislative framework on tax non-compliance by FMNCs operating in Kenya and evaluates the efficacy of the tax law enforcement framework in Kenya for addressing tax non-compliance practices. The statues to be reviewed are the Constitution of Kenya, Income Tax Act, Income Tax (Transfer Pricing) Rules, Income Tax (Country-By-Country Reporting Standards for Multinational Enterprises ) Regulations, Tax Procedures Act. It analyses other aspects of enforcement like capacity and gaps in the enforcement mechanisms. The study has demonstrated that there is a very basic understanding of non-compliance practices by respondents from the authority. However, in the data collection phase, the FMNC’s declined the researcher’s request for interviews after going through the interview questions. The researcher resorted to interview audit firms that carry out audits for the FMNC’s. Information obtained enabled the completion of the thesis. The key finding is that FMNCs are not evading taxes but are involved in tax avoidance practices. This is done through exploitation of loopholes in the legislative framework to minimize taxes payable. This study concludes that the FMNCs under the study namely Absa, Unilever, Coca- Cola, Safaricom and East Africa Breweries Limited are not involved in tax non-compliance practices. The cases of transfer pricing by Unilever, export services by Coca-Cola were all cleared on appeal. Suggestions are made to strengthen legislation to include clear and upto date regulations to cope with emerging trends of TP and build capacity of the tax administration for better enforcement.
A Critical examination of domestic criminal accountability for international crimes in Kenya: a case study of accountability for 2007-2008 Post-Election Violence
(Strathmore University, 2025) Nyagah, W. L.
This study critically examines Kenya's domestic criminal accountability mechanisms for international crimes, using the 2007–2008 Post-Election Violence (PEV) as a case study. The research addresses three key questions: (1) What is the nature of Kenya's legal framework for domestic accountability of international crimes? (2) To what extent has domestic accountability for PEV-related crimes been realized? (3) What lessons can Kenya draw from Uganda's approach to prosecuting international crimes domestically? The study adopts a doctrinal methodology, analyzing primary and secondary legal sources, including treaties, constitutional provisions, statutes, and case law, supplemented by a comparative analysis of Uganda's International Crimes Division (ICD). Key findings reveal that Kenya's legal framework, particularly post-2010 Constitution, is robust on paper, incorporating ratified treaties like the Rome Statute and domesticating them through the International Crimes Act, 2008. However, implementation has been hindered by political interference, institutional inefficiencies, and lack of specialized mechanisms. Regarding the PEV, domestic prosecutions were limited, focusing on low-level perpetrators while high-ranking officials evaded accountability. Challenges included witness intimidation, evidentiary gaps, and weak judicial independence. Uganda serves as a compelling comparative case study due to its establishment of a specialized domestic mechanism for prosecuting genocide, war crimes, and crimes against humanity. However, Uganda’s experience reveals key structural and operational challenges that Kenya must avoid. First, Uganda’s ICD lacks a strong legislative foundation, operating instead through executive-driven administrative measures, which leaves it vulnerable to political interference and instability. Second, the ICD has faced chronic delays, as seen in the Thomas Kwoyelo case, which took 15 years to conclude due to procedural inefficiencies, weak case management, and over-reliance on donor funding. Third, Uganda’s Amnesty Act created legal contradictions, allowing some perpetrators of serious crimes to evade accountability, undermining the credibility of domestic prosecutions. Fourth, the absence of a robust witness protection system and victim participation framework has hindered effective prosecutions. For Kenya, these shortcomings underscore the need for a legally entrenched, independent specialized court with sustainable funding, clear jurisdictional mandates, and harmonized laws to prevent conflicts (e.g., between amnesty provisions and accountability). Additionally, Kenya must prioritize witness protection, judicial capacity-building, and efficient case management to avoid Uganda’s pitfalls. By learning from Uganda’s challenges, Kenya can develop a more effective domestic accountability system that reduces reliance on international mechanisms and delivers justice for victims of mass atrocities.
Assessing the effectiveness of risk management strategies on financial sustainability among Small and Medium Enterprises in Nairobi County: an owner’s perspective
(Strathmore University, 2025) Mohamed, S.
Despite the importance of SMEs towards the economic development of the nations, they have continued to face many unforeseen risks. The general purpose of this study is to assess the effectiveness of risk management strategies on financial sustainability among SMEs in Nairobi, Kenya. The specific objectives aim to investigate the influence of risk identification practices, risk assessment practices, risk mitigation practices, and risk monitoring practices on financial sustainability of SMEs in Nairobi County, Kenya. The study was anchored by four theories: decision making theory, prospect theory, contingency planning theory, and institutional theory. The empirical gap that this study aimed to fill was that past studies has failed to conduct explicit research to evaluate the extent to which risk management practices influence the sustainability of SMEs. The study was carried out over a 3-month period. Descriptive survey research design approach was employed in the study. The study’s target population included all 30252 registered SMEs in Nairobi County, Kenya. The researcher used purposive sampling to randomly selecting respondents from the population with every individual having an equal chance of being chosen. The instrument used for this research was a questionnaire. The collected data was fed into SPSS version 27 and analysed using descriptive statistics and inferential statistics. The results were presented using tables, graphs, and charts. The first objective revealed that SME owners report and identify risks through formal processes to ensure that they can communicate their observations and concerns, thus improving the organization’s risk awareness and responsiveness. The second objective revealed the critical importance of systematically assessing risks using both quantitative and qualitative methods that provide SMEs with measurable data to understand potential risks better. The third objective revealed that SMEs collaborate with external stakeholders to mitigate certain risks thus enhancing their overall sustainability. The fourth objective revealed that SMEs conduct periodic audits or evaluations of risk management processes and controls to improve their financial sustainability. The study concluded that risk identification practices enable SMEs to proactively address risks before they spiral into significant problems, thus safeguarding their financial resources and ensuring steady growth; risk assessment practices; risk assessment practices enable SMEs to make informed decisions and implement effective risk management strategies; risk mitigation practices enhances SMEs’ financial sustainability and position them for long-term success in a competitive and unpredictable business environment; and risk monitoring practices improve SMEs’ ability to anticipate and respond to risks in due course supporting their financial sustainability and long-term success. The study recommended that SMEs should prioritize the implementation of comprehensive risk management practices to enhance their financial sustainability, the Nairobi County Government should support SMEs by creating an enabling environment for effective risk management; and policymakers should develop and implement regulations that promote and support risk management practices among SMEs. Keywords: Risk management, risk identification, risk assessment, risk mitigation, and risk monitoring, financial sustainability, small and medium enterprises.
Public debt management in Kenya: an analysis of the Public Finance Management Act, 2023 on debt ceiling
(Strathmore University, 2025) Loo, S. M.
This study examines whether the shift from a nominal to GDP debt ceiling is a proper mechanism to ensure that public debt management is transparent, accountable and sustainable. The motivation for this research arises from the 2023 amendment to the Public Finance Management (Amendment) Act 2023, which replaced the fixed KSh 10 trillion nominal debt ceiling with a flexible threshold set at 55% of the Gross Domestic Product (GDP). This shift was intended to align borrowing limits with economic performance which has transferred significant borrowing discretion from Parliament to the Executive, raising concerns regarding executive discretion, parliamentary oversight and fiscal sustainability. To analyze these concerns, the study adopts a doctrinal and comparative legal methodology, evaluating the constitutional and statutory provisions governing public debt management. It further examines international best practices and comparative jurisdictions, specifically Botswana and Poland, which have implemented strong legislative measures. The study finds that the amendments to the Public Finance Management (Amendment) Act 2023 have weakened parliamentary oversight by allowing the Executive to unilaterally adjust debt levels with limited legislative scrutiny. Additionally, Judicial decisions have demonstrated the opacity in Kenya’s debt management, with courts finding that the Executive has failed to disclose critical debt information, thereby violating constitutional principles of transparency. These cases paint a broader picture of an Executive with extensive control over debt governance, raising concerns about the implications of this power shift under a GDP debt ceiling. Comparative analysis reveals that both Poland and Botswana have stronger legal safeguards. Poland employs a multi-tiered debt rule framework that triggers specific corrective actions when debt surpasses predefined levels, ensuring fiscal discipline. Similarly, Botswana mandates parliamentary oversight for all external borrowing and imposes strict debt caps, reinforcing fiscal responsibility. These measures contrast sharply with Kenya’s framework, where executive discretion remains largely unchecked, increasing the risks of unsustainable borrowing and fiscal mismanagement. Based on these findings, the study recommends strengthening parliamentary control over debt limits, enhancing public debt transparency through a centralized online portal and adopting a debt anchor policy with clear implementation frameworks. Ultimately, this study contributes to the discourse on public debt management by highlighting the risks posed by excessive Executive discretion in debt governance.
Organizational factors influencing the adoption of blockchain technology by Deposit-Taking Savings and Credit Cooperative Societies (SACCOs) in Kenya
(Strathmore University, 2025) Kimani, S. W.
DT-SACCOs in Kenya are critical drivers of financial inclusion, serving over 6.4 million members. Despite their significant role, these institutions face fraud, inefficiencies, and governance failures, which hinder their sustainability. Blockchain technology offers transformative solutions to these issues by enhancing transparency, security, and operational efficiency. However, adoption among Kenyan DT-SACCOs remains critically low due to organizational barriers that have yet to be fully explored. This study investigated the organizational factors influencing blockchain adoption among DT-SACCOs in Kenya. Specifically, it examined the role of corporate governance (e.g., board size and ICT committees), financial health (e.g., profitability, liquidity, and asset quality), and firm characteristics (e.g., size and age) in shaping adoption decisions. The research was anchored on four theories: Institutional Theory, Organizational Readiness for Change Theory, the Technology Acceptance Model (TAM), and the Diffusion of Innovations Theory. A positivist philosophy and a quantitative cross-sectional design were adopted. The target population was approximately 352 managerial-level staff drawn from all 176 licensed DT-SACCOs in Kenya, with a sample size of 187 determined using Yamane's formula. Primary data were collected through structured questionnaires. Secondary financial data from SASRA (2023) was also used to complement the primary data. Data analysis involved descriptive statistics and binary logistic regression models to assess the likelihood of blockchain adoption. The findings revealed that SACCOs with larger boards and dedicated ICT committees were likelier to adopt blockchain technology due to improved decision-making and strategic alignment. Financially stable SACCOs with high profitability and liquidity demonstrated greater readiness for blockchain investment. Firm size positively influenced adoption due to access to resources and economies of scale, while older SACCOs resisted change due to rigid operational structures. The study highlighted the critical role of internal organizational factors in blockchain adoption among Kenyan DT-SACCOs. Strengthening corporate governance frameworks, improving financial health and fostering innovation-friendly cultures are essential for accelerating blockchain integration. The findings have significant implications for policymakers, regulators and SACCO managers seeking to enhance operational efficiency, reduce fraud and ensure long-term competitiveness in the evolving financial landscape. The study was limited to responses from DT-SACCOs, which may not fully capture the diversity of views within each organization. Additionally, the cross-sectional nature of the data limits the ability to draw causal inferences.