SU+ Digital Repository

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

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Recent Submissions

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    Effect of gender-based credit financing on the social performance of Micro and Small Enterprises in Kawangware, Kenya
    (Strathmore University, 2026) Adhiambo, Josphine
    Empirical literature positions gender as a critical factor influencing access to credit, particularly by women. Drawing from this foundation, the present study aimed to expand on the existing knowledge by examining the effect of gender-based credit financing on the social performance of MSEs in Kawangware. The specific objectives were to determine the effect of gender-sensitive loan conditions; gender-based targeted financial literacy training; and gender-based credit financing lending models on the social performance of MSEs. The study was grounded on Gender and Development; Empowerment; and Social Capital theories, taking a duration of six months. Descriptive and causal-comparative designs were employed, aided by post- positivist philosophy. Census method was applied, across all the 323 registered MSEs in Kawangware, according to Nairobi City County records (2025). The target respondents were MSEs owners, both male and female to allow for comparative analysis. The unit of measurement was MSEs. Structured questionnaires were distributed through online platforms, with the aid of research assistants. Data was analysed using logistic regression model, further confirmed by linear regression and results presented in the form of tables and figures. The study found that collateral loan requirements, loan repayment terms, credit ceilings, debt management, group lending models and digital lending models have positive significant influence on the social performance of MSEs. These factors mainly affected women, who in the contrary, yield better social performance outcomes of MSEs. The study recommended formulation and effective implementation of policy frameworks that will enable women access higher credit facilities to improve social performance indicators of MSEs. The findings are likely to be of significance to policy makers, lending institutions, MSEs owners and other scholars, implying the need for gender-responsive financial policy implementation frameworks and lending practices that promote inclusivity in Kenya. Key words: Gender-based credit financing; Micro and Small Enterprises (MSEs); Social performance; Gender Financing gap; Male-Women entrepreneurship; Credit access; Urban Informal Settlement, Kenya.
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    Determinants of the adoption of regenerative agriculture practices in Embu and Tharaka Nithi Counties, Kenya
    (Strathmore University, 2026) Ngari, Peter Murimi
    Determinants of the adoption of regenerative agriculture practices in Embu and Tharaka Nithi Counties, Kenya Agriculture remains the backbone of Kenya’s economy and a major source of livelihood for rural households. However, increasing climate variability, land degradation, declining soil fertility and unsustainable farming practices continue to threaten agricultural productivity and food security. Regenerative agriculture has emerged as a sustainable farming approach capable of restoring soil health, enhancing environmental resilience and improving long-term farm productivity. Despite its potential benefits, adoption among smallholder farmers remains limited. This study examined the determinants of adoption of regenerative agriculture practices among smallholder farmers in Embu and Tharaka Nithi Counties, Kenya. Specifically, the study tested the hypotheses that socio-economic factors, environmental factors and payment for ecosystem services significantly influence adoption of regenerative agriculture practices. The study was guided by Innovation Resistance Theory and Protection Motivation Theory and employed a cross-sectional survey research design. Primary data was collected in December 2025 from 400 smallholder farmers selected through stratified and simple random sampling techniques. Data was collected using structured questionnaires and analyzed using descriptive statistics, correlation analysis, diagnostic tests, and multiple linear regression analysis based on composite indices constructed from weighted averages. The findings revealed that socio-economic factors significantly and positively influenced the adoption of regenerative agriculture practices. Payment for ecosystem services and market access also positively influenced adoption, indicating the importance of economic incentives and market integration in promoting sustainable farming practices. Conversely, environmental factors exhibited a negative influence on adoption, suggesting that adverse environmental conditions may constrain farmers’ capacity to implement regenerative practices. Land tenure was found to have no significant influence on adoption decisions. The study concludes that adoption of regenerative agriculture is primarily driven by farmers’ socio-economic capacity, access to incentives, and market opportunities. The study recommends strengthening farmer training programs, improving access to agricultural credit, expanding extension services, enhancing market linkages, and scaling up payment for ecosystem services initiatives to promote wider adoption of regenerative agriculture. A key limitation of the study is its cross-sectional design, which limits the ability to establish causal relationships over time. Keywords: Regenerative agriculture, socio-economic factors, environmental factors, payment for ecosystem services, market access, land tenure, smallholder farmers, Kenya.
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    Effect of digitization of tax services on revenue collection efficiency in Kenya
    (Strathmore University, 2026) Kituli, Beatrice Nduku
    Revenue collection efficiency remains a major concern for governments seeking to enhance domestic resource mobilization while minimizing administrative costs. Despite substantial investments in digital tax administration reforms, many developing countries continue to face challenges associated with tax compliance, revenue leakages, and administrative inefficiencies. In Kenya, the Kenya Revenue Authority (KRA) has implemented several digitization initiatives, including iTax, the Tax Invoice Management System (TIMS), eTIMS, and digital payment platforms, to improve efficiency within tax administration. However, empirical evidence regarding the effectiveness of these digital reforms on revenue collection efficiency remains limited. This study therefore examined the effect of digitization of tax services on revenue collection efficiency in Kenya. Specifically, the study assessed the effect of electronic tax filing, digital payment platforms, digital invoice management systems, and digital taxpayer education on revenue collection efficiency. The study was anchored on the E-Governance Theory and the Technology Acceptance Model (TAM). It adopted a positivist research philosophy and employed a longitudinal time-series research design. The study utilized secondary data obtained from KRA administrative records covering the period 2013–2025. Monthly data comprising 156 observations for each variable were analyzed using descriptive statistics, correlation analysis, diagnostic tests, and Generalized Least Squares (GLS) regression analysis. The data were log transformed before analysis to improve model stability and interpretation. The findings revealed that electronic tax filing, digital payment platforms, digital invoice management systems, and digital taxpayer education all have positive and statistically significant effects on revenue collection efficiency in Kenya. Among the variables examined, digital payment platforms exhibited the strongest positive influence on revenue collection efficiency. The study concludes that digitization of tax services significantly enhances efficiency, transparency, compliance monitoring, and accountability within tax administration systems. The study recommends strengthening digital payment infrastructure, enhancing integration among digital tax platforms, expanding taxpayer education programs, improving digital infrastructure, and investing in advanced technological innovations such as data analytics and artificial intelligence to further improve tax administration efficiency in Kenya. The findings provide important policy insights for KRA, policymakers, and development partners seeking to strengthen domestic revenue mobilization through digital transformation initiatives. Key Terms: Digitization of tax services, revenue collection efficiency, electronic tax filing, digital payment, digital invoice, digital taxpayer education, Kenya revenue authority.
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    Strengthening Colorectal cancer survivorship within Kenya’s Universal Health Coverage system
    (Strathmore University Press, 2026) Maingi, Caroline Shisubili
    Colorectal cancer (CRC) is an increasing public health concern in Kenya. Recent improvements in diagnosis and treatment mean that more people are living beyond active treatment. However, the health system evidence in this study shows that surviving treatment does not necessarily mean recovering from its financial, physical, psychological and social consequences.
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    Effects of tax instruments on the profitability of manufacturing Small and Medium Enterprises in Nairobi County, Kenya
    (Strathmore University, 2026) Gulavi, Brian Lihenzero
    The manufacturing sector plays a critical role in Kenya’s economic development, accounting for an estimated 15–20 percent of the SME base and contributing approximately 7.6 percent to national GDP and employment in 2024. Despite its importance, the profitability of manufacturing SMEs remains constrained, with taxation emerging as a key impediment. This study examined the effect of tax instrument on the profitability of manufacturing SMEs in Nairobi County, Kenya, focusing on Value Added Tax (VAT), income tax, excise tax, and tax compliance costs across key subsectors. The study was anchored on the Ability-to-Pay Theory and the Benefit Theory of taxation. Using secondary panel data obtained from Kenya Revenue Authority for 224 SMEs over the period 2019–2024, the study applied descriptive statistics, correlation analysis, diagnostic tests, and Random Effects Generalized Least Squares (GLS) regression. The findings revealed notable sectoral disparities in both profitability and tax instrument. Capital-intensive and highly regulated sectors such as motor vehicle assembly, petroleum and lubricants, and tobacco products recorded higher profitability but also experienced significantly stronger negative effects of taxation. In contrast, relatively smaller sectors such as plastic packaging, cosmetics, and confectionery exhibited lower profitability and comparatively weaker tax effects. Across all sectors, VAT, income tax, excise tax, and compliance costs had negative and statistically significant impacts on SME profitability. Income tax emerged as the most influential constraint, particularly in high-revenue sectors, while VAT and excise taxes increased production costs and reduced liquidity. Compliance costs further compounded these effects by imposing administrative burdens. Overall, taxation variables explained approximately 50 percent of the variation in SME profitability, with stronger explanatory power observed in highly regulated subsectors. The study concludes that Kenya’s tax structure imposes uneven but significant constraints across manufacturing industries. It recommends sector-sensitive tax reforms, including streamlined VAT processes, progressive income tax structures, rationalized excise duties, and reduced compliance costs, to enhance SME profitability, competitiveness, and sustainability. Key Words: Tax compliance, Value Added Tax, Income tax, Excise tax, Compliance cost, profitability of Manufacturing SMEs