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

[ISSN 2519-5883]
Photo by @Strathmore University
 

Communities in DSpace

Select a community to browse its collections.

Now showing 1 - 5 of 7

Recent Submissions

Thumbnail Image
Item
The Effect of corporate governance practices on the financial performance of Deposit Taking Savings and Credit Co-operatives in Kenya
(Strathmore University, 2025) Oning'oi, H. L.
This research investigates the intricate relationship between corporate governance practices and the financial performance of Deposit Taking Savings and Credit Co-operatives (DTS) in Kenya, addressing a critical gap in existing literature. Motivated by the imperative to enhance organizational effectiveness and financial viability within the cooperative sector, the study aims to illuminate how effective governance practices can drive positive financial outcomes in DTS. Against a backdrop of evolving regulatory frameworks and stakeholder expectations, the research provides a holistic understanding of governance dynamics within DTS and their implications for financial performance. Drawing on a comprehensive review of literature, the research formulates hypotheses and conceptualizes governance dimensions under investigation, focusing on the frequency of board meetings, board size, and transparency and accountability measures. The study employs quantitative analyses to survey 125 DTS in Kenya and conduct rigorous statistical analyses. The findings reveal critical insights into the governance-performance nexus within the cooperative sector, identifying a strong positive correlation between the frequency of board meetings and financial performance. An inclusive board composition emerges as a critical determinant of financial resilience and strategic decision-making within DTS, while transparency and accountability foster investor confidence and enhance overall financial performance. Furthermore, the study identifies that theories such as agency theory and stakeholder theory were supported by the empirical evidence, emphasizing the importance of board composition in providing diverse perspectives and expertise to enhance organizational performance. However, the study also uncovers insights that contradict certain theoretical expectations, such as the positive association between board size and financial performance, challenging previous research findings. In conclusion, the research offers actionable recommendations to empower DTS in Kenya to navigate challenges and achieve long-term prosperity. By advocating for comprehensive governance reforms, the study aims to foster resilience and prosperity within the cooperative sector amidst evolving market dynamics.
Thumbnail Image
Item
Evaluating the effect of procurement practices on supplier compliance risk levels for commercial banks in Kenya
(Strathmore University, 2025) Mbugua, J. N.
Organizations are increasingly relying on external suppliers and third-party vendors for various services, including information technology, operations, and professional services. This has in turn posed a supplier risk to organizations, when they fail to manage supplier risks adequately leading to operational disruptions, data breaches, financial losses, and reputational damage, posing significant threats to stability and industry resilience. This study evaluates the effect procurement practices have on supplier compliance risk levels for Commercial Banks in Kenya. The study focused on three key aspects of procurement practices: Procurement planning, purchasing process and Contract management, while also examining bank size as a potential moderating variable. The research was guided by three specific objectives, each examining the effect of a particular procurement practice in managing supplier compliance risk levels in Commercial Banks in Kenya, with a fourth objective exploring the moderating effect of bank size. The theoretical framework was underpinned by the Risk Management Theory, Principal-Agent Theory and Transaction Cost Economics Theory, providing a comprehensive lens for analysis. Adopting a positivist philosophy and an explanatory research design, the study targeted Procurement Managers from thirty-eight Commercial Banks in Kenya. A census approach was adopted and included all the 38 commercial banks in Kenya, with 30 banks responding. Data collection employed questionnaires for quantitative data, with the study using both online and physical surveys to accommodate various work arrangements. Data analysis was conducted using SPSS, employing descriptive and inferential statistics, including regression and correlation analyses. Correlation tests found a strong positive correlation between procurement planning and supplier compliance risk levels (r=0.855, p=0.000) and moderate positive correlations between purchasing processes (r=0.668, p=0.000) and contract management (r=0.672, p=0.000) with supplier compliance risk levels. Regression analysis indicated that procurement planning had the strongest effect, explaining 73.1% of variance in supplier compliance risk levels. Purchasing processes and contract management showed moderate effects, explaining 44.6% and 45.2% of variance respectively. The combined model explained 74.3% of variance in supplier compliance risk levels. Hierarchical regression analysis revealed that bank size significantly moderates the relationship between procurement practices and supplier compliance risk levels. The model with interaction terms explained 81.1% of variance, with the strongest moderation effect observed for purchasing processes (β=0.373, p=0.000). The findings indicate that the positive effects of procurement practices on supplier compliance risk levels are amplified in smaller banks, suggesting that organizational context plays a crucial role in determining the effectiveness of procurement practices. In conclusion, the study established that procurement practices play a crucial role in managing supplier compliance risk levels in Kenyan commercial banks, with procurement planning emerging as the most influential factor.
Thumbnail Image
Item
Determinants of Value Added Tax compliance and moderating role of start up size in Kenya
(Strathmore University, 2025) Anching'a F. N.
VAT compliance is crucial for effective tax administration and significantly contributes to government revenue. However, Kenya's VAT compliance rate is currently below the target, resulting in substantial revenue losses. This study aimed at assessing the determinants of Value Added Tax (VAT) compliance among startups in Kenya, with a specific focus on the moderating effect of startup size. The study identified four key determinants: tax knowledge, compliance costs, taxpayer perception, and technological changes, while also exploring how startup size influences these relationships. Drawing on theoretical foundations such as Fiscal Exchange Theory, Economic Deterrence Theory and the Taxable Capacity Theory, the study investigated both voluntary and enforcement-driven compliance mechanisms. The study, carried out between March and April 2025 employed an explanatory research design to examine the relationships, targeting 308 startups in Nairobi County, with a sample size of 174 determined through stratified random sampling. Primary data was collected using structured questionnaires, and data analysis was conducted using both descriptive and inferential statistics, with Ordinal Logistic Regression applied to assess the moderating effect of startup size. The study findings revealed that Value Added Tax (VAT) compliance among startups in Kenya have effects on tax knowledge, compliance cost, taxpayers’ perception and technological changes. The study further revealed that there was a strong positive correlation between Value Added Tax (VAT) compliance among startups and tax knowledge, compliance cost, taxpayers’ perception and technological changes. Results showed that increases in tax knowledge, compliance costs, taxpayer perception, and technological changes significantly improved VAT compliance among startups. Additionally, startup size significantly moderated these effects, strengthening the positive relationships between determinants and compliance. The study concludes that tax knowledge, compliance costs, taxpayer perception and technological changes significantly enhance VAT compliance among startups. The study contributes by quantifying the impact of key determinants on VAT compliance using an ordinal regression approach while highlighting the role of startup size as a moderator, which is rarely addressed in prior research. Limitations include the cross-sectional design and focus on startups in Nairobi County, which may affect generalizability. The study recommends that, the Kenya Revenue Authority (KRA), in collaboration with startup support organizations, should develop and implement comprehensive tax education programs. The government, through the National Treasury and KRA, should consider streamlining tax compliance processes to reduce unnecessary financial and administrative burdens. Future studies could explore compliance with other tax obligations, such as corporate income tax, excise duty, or withholding tax.
Thumbnail Image
Item
Effect of government initiatives on youth entrepreneurship performance in Nairobi County
(Strathmore University, 2025) Chepkemboi, I. T.
The main objective of the research was to determine the effect of government initiatives on youth entrepreneurship in Nairobi County, Kenya. The specific objectives were; to establish the effect of entrepreneurship education programs on youth entrepreneurship performance, analyze the effect of government policies on youth entrepreneurship performance establish the effect of access to finance on youth entrepreneurship performance and evaluate how market opportunities moderate the relationship between venture products, product development, and youth entrepreneurship performance in Nairobi County. To expound on the literature, resource-based firm theory and opportunity-based entrepreneurship theory were adopted and the research was pivoted on a positivist research philosophy. The researcher used a descriptive research design and stratified random sampling to select a sample of 305 respondents who took part in the study out of a total population of 1,251 traders as indicated by the city hall licensing office. Primary data and data collection were conducted through self-administered questionnaires. A pilot test was done to check for data validity and reliability and finally, the data collected was analyzed and presented in the form of means and standard deviations using tables. This entailed distributing 15 questionnaires randomly to the Kamukunji market different from Gikomba. Study findings indicate that there is a positive and significant relationship between government initiatives which include entrepreneurship education programs, government policies and access to finance and youth entrepreneurship performance. The study concludes that with improvements in finance, skills, and regulations, Kenya's youth entrepreneurship initiatives can drive economic growth. The study thus recommends that tertiary education should not just be about skills but rather, value-added skills through blended entrepreneurship knowledge to promote self-employment among youths. Second, the issue of policies should not be a blanket for all entrepreneurship. Exemption and grace periods should be adopted for new youth-owned businesses to favour their growth. Lastly, even though the government has elaborate funding for the youth, the bureaucracies and legal requirements, its inaccessibility and lack of awareness should be reviewed to promote loan uptake. This study has addressed the issue of the effect of government initiatives on youth entrepreneurship performance and suggests a study on measures of the sustainability of these youth-owned businesses to ensure that they dependably contribute to national economic GDP and at the same time create additional employment.
Thumbnail Image
Item
Effect of anti-fraud mechanisms on motor insurance fraud and the moderating effect of corporate governance in Nairobi County, Kenya
(Strathmore University, 2025) Joel, H. M.
The study was motivated to establish the effect of anti-fraud mechanisms on the motor insurance fraud and the moderating effect of corporate governance in Kenya, Nairobi County. This was specifically addressed by ascertaining how the preventive and detective anti-fraud mechanisms impact the motor insurance fraud among the insurance firms located in Nairobi County, Kenya and the moderating effect of corporate governance. This study was underpinned by the Fraud Management Lifecycle and the Fraud Triangle theories. Descriptive correlational design involving the collection and analysis of primary data was used to show how motor insurance fraud among the insurance firms in Nairobi County is influenced by the preventive and detective anti-fraud mechanisms. The target population of the study was 35 insurance firms in Nairobi County licensed by IRA. The units of observation consisted of 5 claim assessors and 5 insurance underwriters in each given insurance firm. This summed up to 350 respondents and census methodology was employed to study all the given respondents. Structured questionnaires was used by the researcher to suitably obtain primary data that was in quantitative form from the respondents in order to address the study objectives. Descriptive and multiple linear regression tools were used to analysis. The regression results observed that the implementation of the most effective preventive and detective antifraud mechanisms significantly reduces motor insurance fraud among the motor insurance firms in Nairobi County, Kenya. The results also observed that corporate governance considerably moderates the negative relationship between preventive anti-fraud mechanisms and motor insurance fraud among motor insurance firms in Nairobi County, Kenya. The management should invest in fraud training programmes to the employees and to the general public through one-one sessions, social media advertisements and through their websites. This will help deter fraudsters from falsifying claims such as editing digital insurance certificates or stage-managing accidents. The policy makers through the IRA and the Parliament of Kenya should create laws which will ensure that each motor insurance firm has an internal audit department, conduct fraud awareness training programmes at least 4 times every quarter of the year especially to the new employees and conduct serious background checks of both the employees and the insured motorists in order to discourage motor insurance fraud from being perpetuated. Moreover, the IRA should ensure that all the motor insurance service providers have registered with the IMIDS and frequently updates it with the relevant information claimants since it plays an important role in flagging down fraudulent claims before a fraud loss is experienced.