MCOM Theses and Dissertations (2016)

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    The Influence of vendor support on enterprise resource planning success in manufacturing companies in Nairobi County
    (Strathmore University, 2016) Kinyua, Linda Gaceri
    ERP software has brought many benefits to Kenyan organizations although implementing these systems is very challenging. There are many factors that come into play in the course of ERP implementation and one of these factors is ERP vendor support which is the role that the ERP seller plays in the implementation of ERP in the organization. The main objective of this study was to establish the influence of vendor support on successful ERP implementation in the Kenyan manufacturing industry. The specific objectives were to find out the influence of vendor training, project management and post implementation support on successful ERP implementation and lastly to establish factors that influence successful ERP implementation. The study adopted a cross-sectional descriptive study and a correlational analysis. To collect data,structured questionnaires were used with the data being analyzed for descriptive statistics. A regression analysis was also done to establish the relationship between the variables and successful ERP implementation. The findings indicated that of the three vendor support variables, only two variables; vendor training and post implementation influenced successful ERP implementation positively and significantly. Vendor training also had a higher correlation with successful ERP implementation albeit to a moderate extent. Vendor project management was found to be insignificant in explaining successful ERP implementation. The study recommends organizations implementing ERP to pay more attention to vendor training and ensure that it is done thoroughly to give the users control over it. Post implementation support will also ensure that the software is running efficiently and that upgrades are made in a timely manner. Once these two factors are taken into consideration, the organization will be able to reap the full benefits of the software in the long run. Though vendor project management was found to be insignificant in influencing successful ERP implementation, organizations implementing ERP should always insist that the vendor should strive to deliver the project within the project timelines and scope. Future studies can replicate the findings in other industries and also have multiple respondents to capture more views about ERP vendor support.
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    Influence of Innovation on performance of Insurance companies in Kenya
    (Strathmore University, 2016) Kiragu, Rachael Wangu
    The need for improved performance by insurance companies in Kenya in both life and non-life segments has been underscored and innovation has been identified as a means to boost performance. The main objective of this study was to determine the influence of innovation on performance of insurance companies in Kenya. The study adopted the use of a descriptive cross-sectional design. A census survey was used with the study population comprising all 49 insurance companies operational in Kenya as at 31st December 2014. Primary data was collected using structured questionnaires. Data was analyzed using SPSS statistical package program version 22 for descriptive and inferential statistics. The results of the study revealed that product innovation positively and significantly influences organizational performance (β=57271.822, t=2.423, p<0.05) and process innovation positively and significantly influences organizational performance (β=91651.229, t=2.485, p<0.05). No evidence was found for a significant relationship between market innovation and performance (β=20108.084, t=0.196, p>0.05). The results also showed that process innovation was the most predominant type of innovation in the insurance industry in Kenya. Additionally, the survey found that among the three types of innovation studied, process innovation registered the strongest correlation to organizational performance (coefficient value 0.584, 0.01 level of significance, and p value 0.001). The study recommends that management of insurance companies in Kenya should place greater emphasis on process innovation in order to improve performance. Further research should adopt a longitudinal research design, multiple informant approach, wider scope of study and the use of both objective and subjective measures to assess performance. These will give useful insight into the relationship between the variables under study.
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    Examination of the relationship between corporate governance and financial soundness of licensed deposit taking saccos in Kenya
    (Strathmore University, 2016) Kariuki, David Kimenju
    The aim of this study was to explore the relationship between corporate governance and the financial soundness of the licensed deposit taking SACCOs in Kenya. The study specifically examined how boards’ responsibility, transparency and disclosure and internal controls influence the financial soundness of licensed deposit taking SACCOs in Kenya. Financial soundness was measured using PEARLS monitoring systems. A questionnaire was administered to the CEOs and senior management officers of the SACCOs. These subjects were deemed conversant with the issues of corporate governance in their respective SACCOs. Regression analysis was used to establish the relationship of corporate governance on the financial soundness of the SACCOs. The study found out that internal controls played a significant role in corporate governance. Three variables namely; board responsibility, transparency and disclosure and internal controls were found to be key factors in financial soundness of the SACCOs. However in ranking according to their role in financial soundness of SACCOs, board responsibility was considered the least. Regression analysis showed that when protection and rates of return coefficients were used as a measure of financial soundness; board responsibility, transparency and internal controls did not explain the variation individually. When the effective financial structure and liquidity coefficients were used, the three independent variables explained the variation. Multiple regressions showed that the variations in the financial soundness were explained by the three independent variables. The study concludes that CEOs and seniors officers can also measure the importance of financial soundness using PEARLS since it evaluates and monitors the SACCOs financial systems more than the usual CAMEL method.
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    An examination of the factors influencing earnings management practices among companies listed in the Nairobi Securities Exchange
    (Strathmore University, 2016) Njogu, Mary Wang'eri
    This study aimed at examining the factors influencing earnings management among companies listed in the Nairobi Securities Exchange. The prevalence of Earnings Management (EM) in most organizations has been a matter of concern to many players in the accounting sector around the globe. In the Kenyan context, listed companies have been experiencing poor management practices attributed to EM. Whereas other studies assessed in this research did not focus on the extent to which earnings management is practiced in the Kenyan environment, this study bridges the knowledge gap and provides an in-depth review on the subject. The thesis adopted both explanatory and descriptive research designs. Both secondary and primary data were analyzed and presented using descriptive statistics , non- parametric analysis, univariate analysis and multivariate analysis. The thesis upholds that the extent to which EM was practiced fluctuated from 36.13% (in 2010) to 29.55% (in 2014), with the highest being in 2013 (47.32%). The main techniques used in perpetrating the practice were found to be manipulation of revenue amount, cash flow amount, and accounts receivable. Controlling the outcome of inventory valuation was also found to be a major technique. The main factors that influenced the extent to which EM was practiced included; free cash flow, size of debt in a company, management bonus and dividend paid. The study contributes to the knowledge on the extent to which EM is practiced in the listed firms and provides a basis for other scholars seeking to undertake research on earnings management. The study also gives pertinent recommendations to key stakeholders in the accounting profession on how to identify and mitigate instances of EM. External and internal auditors are advised to be more skeptical in analyzing financial statements and lay more emphasis on financial statement items that are prone to manipulation. Since the study used the Yoon's model to determine the presence of EM, the findings on extent of EM were limited to this model.
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    An evaluation of the perceived effectiveness of proactive and reactive strategies in mitigating cyber crime against banks in Kenya
    (Strathmore University, 2016) Too, Dennis Kipkorir
    The increase in reported losses from cybercrime in the banking industry as a result of the shift to e-banking underscores the importance of finding an effective strategy to mitigate cybercrime. This research set out to identify an effective solution to cybercrime in the banking industry by identifying a set of variables that if controlled will provide managers with a means to abate cybercrime. The objective was achieved by establishing the relationship between the frequency of cyber-attacks and the strategies employed by Kenyan banks to mitigate cybercrime. Questionnaires and interviews were administered to the managers of the IT and internal audit departments of the banks operating in Kenya as at December 2014. A Likert scale was used to capture the frequency of cyber-attacks from the managers and the strategies adopted to mitigate cybercrime. Simple and multiple regressions were then applied to the mean responses to establish the relationship between the frequency of cyber-attacks and the strategies employed. Findings indicate that all 14 previously identified cyber- attack methods were present with varying degrees of frequency. The research established that attacks by viruses, spamming, phishing, adware, worms, spyware and Trojans were experienced on a daily basis by some banks. The highest occurrence of ATM card fraud and, DOS was weekly while attacks by Vishing, SMSishing, botnets and hacking occurred most frequently on a monthly basis. Key loggers had the least frequency of occurrence with most of the banks not attacked. The study found all the banks in Kenya are at different stages of implementing both proactive and reactive strategies as measures against cybercrime. The responses indicated a partiality towards proactive strategies with less than 4% having not implemented any of the previously identified proactive strategies. Regression analyses established both strategies have a negative relationship with the frequency of cyber-attacks. Further, the paper determined reactive strategies to have a higher negative relationship to frequency of cyber-attacks than proactive strategies. The size of the bank was established to have a positive relationship to frequency of attack. This was achieved despite the effort curtailed by less than 100% response rate. The study provides a basis for future research into cybercrime in the banking industry especially on the effectiveness of strategies employed. Further, the research offers impetus for a study on threats from the insider and a view of cybercrime from the customer's perspective.