SU+ Digital Repository

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

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[ISSN 2519-5883]
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Now showing 1 - 5 of 8

Recent Submissions

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Factors influencing environmental management accounting practices among manufacturing SMEs in Nairobi Kenya
(Strathmore University, 2020) Kario, C. J.
Small and Medium Enterprises in developing countries have been the main economic growth drivers, hence they are very crucial to the nation's economic stability (Dalberg, 2011). In South Africa, Fatoki's (2012) study reports that its government dedicated the SME as a priority for reducing the unemployment rate which was around 24% in 2012 through job creation. In Kenya, the informal sector accounted for 81% of the total employment as at 2010 (KNBS, 2011). Manufacturing firms are firms involved in the production of products using raw materials obtained from the environment, hence it is important for them to conserve the environment (Chopra, 2013). According to the Kenya Association of Manufacturers (KAM), manufacturing firms are categorized into 14 sectors, 12 of which are processers classified by the type of raw materials they import and products they manufacture (KAM, 2019). They further state that manufacturing accounts for 13% of the gross domestic product (GDP) of Kenya's industrial sector and that 80% of its members are based in Nairobi.
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Factors influencing the extent of blockchain technology adoption in the accounting profession of Kenya
(Strathmore University, 2020) Miiro, E. C.
Accounting is the orderly step-by-step documenting of pecuniary business-dealings in their entirety. This entails summarizing, analyzing and reporting the financial transactions of a business to oversight agencies, regulators and tax collection agencies. The published financials which outline the activities and processes of a big enterp1ise, its fiscal place in the economy according to the balance-sheet and money in-flows and out-flows in a specific time-frame are a brief outline of billions and billions of monetary business dealings and undertakings organization has engaged in during that period. To account for is among the significant operations of any business (Kagan, 2018). In an ideal situation, conventional accounting as a field of business consists of many activities ranging from the understanding of the fundamentals of accounting principles and policies to various methods of application of the policies when dealing with financial statement areas like assets, receivables, payables, liabilities, equity further more to preparation and consolidation of financial statements for organizations such as income statements for the year ended, balance sheets or statement of financial position, statement of changes in equity, the notes to the financial statements and so on. To ascertain the credibility and accuracy of the figures, assumptions and provisions set by the accountants in the financial reporting process of various organizations, the financial statements and financials are audited both internally and externally therefore providing the shareholders and other stakeholders with assurance, whether the financial statements are in congruence with accounting policies, principles and standards or they are contrary to accounting principles hence materially misstated and misleading.
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An Investigation on the extent to which State-owned Corporations comply with the Mwongozo code of governance
(Strathmore University, 2020) Okello, V.
This study examines the extent by which Kenya's State Corporations comply with the Mwongozo code of governance that was introduced by the presidential taskforce in 2015. It recognizes that most of the SOEs have had numerous corporate scandals and thus led to the government to re-evaluate their governance practices leading to implementation of the code of governance. The study focused on the following objectives; to establish the level of compliance of the SOEs, to determine the key drivers of compliance and finally to identify the reasons for non-compliance if there are any. The objectives of this study were derived from the guidelines clearly stated in the Mwongozo code of governance as a governance code index was also derived with a biasness on the; Board size, board independence, transparency and disclosure, audit size and committee, corporate citizenship and separation of roles. These ... The data collected targeted a majority of State Corporations who had published their reports and were aware of the new code of governance. The study is enlightening on the fact that though some of the Mwongozo codes have not been fully embraced by the State Corporations there is a positive move towards the adoption of these principles. The motivation for this was the promulgation of the Mwongozo code of governance which is aligned to the Kenya constitution 2010 which is itself a good corporate governance document.
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AI-Driven Lost and Found Management System for Institutions
(2025-11-17) Twayigize Bienvenu
Loss of personal belongings remains a persistent challenge in schools, campuses, and public institutions, often resulting in frustration and reduced trust in existing manual lost-and-found procedures. Traditional approaches rely on handwritten logs and physical storage, which limits accessibility, delays recovery, and provides no intelligent way to match lost items with those found. This project proposes an intelligent Lost and Found Management System, a web-based platform designed to automate the reporting, matching, and retrieval of lost items. The system enables users to report lost or found items through structured digital forms incorporating descriptions, categories, locations, dates, and uploaded images. A key innovation of the system is the integration of artificial intelligence for multimodal item matching. The project employs OpenAI’s CLIP model, combining image embeddings and text embeddings to compute similarity scores between lost and found items. This approach improves accuracy by simultaneously considering both visual and textual features. The AI pipeline is developed and evaluated using Google Colab with GPU acceleration, applying metrics such as accuracy, precision, recall, and F1-score, to measure model performance. The backend architecture integrates FastAPI for AI inference services and Laravel (PHP) for system logic and user management, while the frontend is implemented using HTML, CSS, JavaScript, Bootstrap, and React to ensure a responsive and user-friendly interface. Additional system capabilities include administrative verification of submitted items, automated match notifications, real-time status updates, and generation of digital claim receipts. The project follows a prototyping methodology, enabling iterative refinement driven by continuous user feedback. Overall, the system provides a scalable, transparent, and intelligent solution that enhances item recovery rates, promotes ethical handling of found items, and strengthens trust within institutional environments. Keywords: Lost and Found System; CLIP Model; Multimodal Matching; Image-Text Similarity; FastAPI; Laravel; Web Application; Prototyping Methodology
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The Relationship between CSR initiatives and non-financial performance of listed companies in Kenya
(Strathmore University, 2020) Radido, T. O.
The role of business in the present day has significantly changed from being profit focused to being socially responsible. According to Rouf (20 II) this has been as a result of the continuous interaction between the business and the community. This is perceived in terms of the impact the business has on the environment they operate in. Corporate Social Responsibility means initiatives to assess and take responsibility for the company's effect on the environment and the social welfare of the surrounding community (Porter & Kramer, 2006). Corporate social responsibility plays a pivotal role to help firms balance their economic, social and environmental imperatives. The fundamental idea of CSR is that businesses corporations have an obligation to work towards meeting the needs of a wide array of stakeholders. In addition, CSR is a set of management practices that ensures the company maximizes the positive impact of its operations on society or operating in a manner that meets or exceeds the legal, ethical, commercial and public expectation that society has for business c. The current debate is that corporations should transition from a state of mere compliance to an engagement; from harm minimization to value creation (Jamali &Mirshak, 2007). It is worth noting that developing countries do not share the same cultural and societal values, norms and priorities that underpin CSR in western nations. There is some anxiety that CSR continues to legitimize and reproduce values and perspectives that are not in the interest of developing economies. This is in terms of companies confronted with the challenge of how to balance the desire for global integration with the need for local responsiveness.