SU+ Digital Repository

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

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Communities in DSpace

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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 + 10
Public reports and policy documents
Research / Researchers / Publications 4679
Researcher Profiles / Conference presentations / Published research articles / Faculty and Corporate research outputs
Strathmore Heritage Collection 56
A digital chronicle of the History of the University presented through a mix of pictures, videos and digitized publications

Recent Submissions

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.
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.
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.
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
Influence of circular economy business practices on financial sustainability of social enterprises in Nairobi County, Kenya
(Strathmore University, 2026) Kanja, Pamela Thiaine
The worldwide initiative for sustainable development and reduced carbon emissions has compelled companies to adopt strategies that harmonize economic, social, and environmental objectives. Prominent social and ecological issues in Kenya highlight the significance of social entrepreneurs within the economy. Numerous social companies, however, face challenges regarding financial sustainability due to their dependence on donor funding and governmental support. For these companies to thrive, they need to enhance their technical capabilities which is essential for their financial viability and survival. This study sought to assess the impact of circular economy business practices on the financial sustainability of social companies. The study was anchored on the circular economy framework proposed by Ellen MacArthur Foundation framework for CE: resource efficiency, waste management, regenerative nature practices, and product life extension, and was grounded on resource-efficiency, legitimacy and circular economy theories. The research technique was based on positivist research philosophy and utilised a descriptive - correlational research design, employing structured questionnaires to gather data from social entrepreneurs. The target respondents were one-key knowledgeable informant from each social enterprise targeting sample size of 183. The response rate achieved was 142 respondents accounting for 78%. Data analysis was done using SPSS version 29. The study was expected to contribute to circular economy and social entrepreneurship literature by empirically linking circular economy business practices to financial sustainability of social enterprises in a developing economy context. The study findings revealed that circular economy practices have a positive and statistically significant effect on the financial sustainability of social enterprises in Kenya. The results showed that waste reduction emerged as the strongest predictor of financial sustainability, followed by resource efficiency, product life extension, and regenerative practices. Specifically, practices that directly influence operational efficiency, such as waste minimization, recycling, and efficient resource utilization, demonstrated stronger and more immediate effects on financial performance. In contrast, regenerative practices, while significant, exhibited relatively weaker effects, suggesting that their financial benefits are more indirect and long-term in nature. The regression results further indicated that the model explained a substantial proportion of variation in financial sustainability, highlighting the importance of integrating circular practices within enterprise operations. Practically, the findings informed social enterprise managers on how resource efficiency, waste management, regenerative practices and product life extension enhance financial resilience. Policymakers and ecosystem actors obtain insights from findings to design supportive frameworks that promote financially sustainable, impact-driven enterprises. Keywords: Circular Economy, Financial Sustainability, Social Enterprise, resource efficiency, Waste Management, Regenerative nature practices, Product Life Extension.