School of Business

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THE EFFECTS OF EMPLOYEE SHARE OWNERSHIP PLAN ON EMPLOYEES WORK ATTITUDES AND JOB SATISFACTION IN SELECTED BANKS IN NAIROBI, KENYA
(2016-06) Samuel Kokou Dzidula Awoute
Employee Share Ownership Plans are becoming increasingly popular in the Kenyan local market as schemes provided to employees with the opportunity to acquire or purchase shares in their company. The adoption and implementation of ESOPs by both private companies and public listed entities have been on the rise in Kenya in recent years. This study investigated the effects of ESOPs on Banking employees’ work attitudes and job satisfaction level in Nairobi. A causal comparative study was done to investigate and analyze the effects of ESOP on employees work attitudes and job satisfaction in Nairobi using a sample composed of 200 managing employees purposively selected from population of the selected Banking firms. A properly structured questionnaire was used. Questionnaire response rate of 169 (84.5%) was recorded from the employees from the selected firms. Employee shareowners under the ESOP in their institution have a good job satisfaction in the sense that, their income make them feel valued in their company, they are regularly and consistently briefed on company performance and Management maintain open and active communication with them. The employees share owner’s work attitudes and job satisfaction level were best predicted by how satisfied they were with income (stock and cash dividends) and tax benefits offered under the ESOP plan. The work attitudes and job satisfaction level of participants of ESOP are better than the non participants of ESOP. The research recommends that the banks allow employee shareowners to have more say in the way they want to perform and do their work. The banking institutions should allow the employee share owners to participate in peculiar decision making about the workflow in the organization as this will contribute to a better organizational performance.
ANALYSIS OF THE FACTORS INFLUENCING ENTREPRENEURIAL INTENTIONS OF UNIVERSITY BUSINESS STUDENTS IN LILONGWE, MALAWI
(2016-06) Martha Mkwinda
The purpose of this study was to analyse the factors influencing entrepreneurial intentions of university business students in Lilongwe, Malawi. The study also assessed the relationship between entrepreneurial intention and family background, government support and policies and education system. The data of this study was gathered using a close ended questionnaire which was administered to a sample of 228 students from a population of 532 university business students in Lilongwe, Malawi. The sample was selected using stratified sampling technique. One hundred and seventy eight questionnaires were returned making a 78% return rate. Data was analysed using descriptive and inferential statistics. The study found that the level of entrepreneurial intention of university business students was moderate as the researcher found a total average mean of 4.65. The study also found that family background and education system influenced entrepreneurial intention to a moderate extent as evidenced by the means of 4.03 and 4.71 respectively while government support and policies influenced entrepreneurial intentions to a lesser extent as evidenced by a mean of 3.65. The study found that there was a significant relationship between entrepreneurial intentions and family background, government support and policies and education system (sig = 0.000). In view of the findings, the researcher recommended that the programs conducted in the universities on the subject of entrepreneurship should be made as a compulsory subject to all university students in the country. The researcher also recommended that the government should play a more active role in the development of entrepreneurship by providing more assistance to the SMEs through funds and parents should encourage their children to be involved in entrepreneurial activities.
IMPACT OF MOBILE PHONE NETWORK PROVIDERS’ SERVICE QUALITY ON CUSTOMER SATISFACTION AMONG STUDENTS IN A SELECTED UNIVERSITY IN ARUSHA, TANZANIA
(2017-06) Mellayie Banda
The use of mobile technology has become increasingly important in many sectors of economy. The purpose of this study was to assess the impact of mobile phone service providers’ service quality on customer satisfaction among students in a selected university in Arusha, Tanzania. The study also assessed the relationship between the five dimensions of service quality and customer satisfaction. This study used a survey and data were gathered using closed ended servqual questionnaire which were administered to 222 students from a selected university in Arusha using a purposive sampling. The variable included service quality with five dimensions (tangibility, reliability, responsiveness, assurance and empathy) and customer satisfaction. Data was analyzed using descriptive and inferential statistics i.e. correlation and Principal component analysis for factor analysis. The study found that student had a positive perception and were satisfied with the services offered by mobile service providers. The study also found a significant relationship between all the five dimensions of service quality (i.e. tangibility, reliability, assurance, responsiveness and empathy) and customer satisfaction. Factor that had highest impact on students’ satisfaction were customer care, connectivity of the mobile service providers’ network and employee behavior. In view of the findings, the researcher recommended that Mobile service providers need to improve network coverage which was ranked the lowest on service quality aspects. Continuous training of employees to achieve continuous improvement of service quality. Continuous updating of machines and equipment to embrace continuous changing technology. Mobile service providers should benchmark their services with best mobile service providers even outside the country.
A COMPARATIVE ANALYSIS OF THE PERCEIVED EFFECTS OF CONVENTIONAL AND ISLAMIC BANKING PRODUCTS ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KISUMU, KENYA
(2017-06) Assienin Dova Naka Michael Jordan
AN EVALUATION OF EFFECTIVENESS OF INTERNAL CONTROL SYSTEM IN SELECTED DISTRICT COUNCILS IN THE CENTRAL REGION OF MALAWI
(2017-06) Marie Maseko
This study evaluated the effectiveness of internal control system and the level of accountability in selected district councils in the central region in Malawi using the committee of sponsoring organization of the Treadway commission (COSO) internal control framework. The COSO internal control framework consist of five interrelated elements which include: control environment, risk assessment, control activities, information and communication, and monitoring. The variables in the study were internal control and accountability. The variables under accountability focused on the internal control objectives which included safeguarding of assets, reliability in financial reporting and effectiveness and efficient operations. The research was a case study design, and it used descriptive and correlational methods. The study also used regression to find the best predictor of accountability of the five components in the COSO internal control framework. Data was collected using questionnaires. Respondents were 101 out of 105 accountants and internal auditors of the selected district councils. The study used the SPSS in the analysis of the data collected. The findings from this study demonstrated ineffectiveness in the internal control system of the selected district councils. The study also demonstrated there is a significant relationship between accountability and internal control activities. The study findings indicated that information and communication and control environment are the best predictors of accountability. The study concluded that an ineffective internal control system results in realizing poor accountability. It was recommended that the local government authority should find effective ways to eliminate potential of fraud and misuse of council resources such as encouraging people to report such practices when they occur. The council management should be committed to integrity and ethical values and that should be emphasized to the rest of the employees.
THE EFFECTIVENESS OF ACCOUNTING SOFTWARE TOOLS ON THE QUALITY OF FINANCIAL STATEMENTS IN SELECTED UNIVERSITIES IN KAMPALA, UGANDA
(2017-06) Amoah Gyamfuaa Rose
The problem of the study was that the effectiveness of accounting software tools on the quality of financial statements in Kampala, Uganda was not known. Therefore the objective of this study was to find out the above, establish a relationship between accounting software tools and the quality of financial statements and also to find out the characteristics of accounting software tools that best determine the quality of financial statements. According to several studies, it is very difficult to measure the effectiveness of accounting software tools and how it is related to the quality of financial statements hence this called for more investigation. The study used descriptive and correlational research design to analyse data from 113 accountants that were purposively selected from 10 different universities. A self administered questionnaire was used to gather data and analysis were made. The findings from this study indicated the accounting software tools used in universities were effective due to the presence of these characteristic and they are modules and functionality, system integration, customization and automation which in turn had a positive effect on financial statements hence making them quality. Furthermore, there was a significant positive relationship between the characteristics of accounting software tools and the quality of financial statements apart from modules and functionality and faithful representation that had no significant relationship between them and also report and analysis and faithful representation which means that the more the characteristics of accounting software tools are improved, the more the financial statements will be of quality. Modules and functionality was the best characteristic that determined the quality of financial statements. It was recommended that universities should come up with a way of integrating their accounting software tools to other systems in and out of the university.
ASSESSING THE RELATIONSHIP BETWEEN INTERNAL AUDIT FUNCTIONALITY AND ACCOUNTING QUALITY IN SELECTED FIRMS AT THE NAIROBI SECURITIES EXCHANGE, KENYA
(2017-06) Katieno Jeff Oganga
In view of sudden collapse of some reputable companies, this study examines whether the internal audit departments in selected companies listed at the Nairobi Securities Exchange are functional and assesses the level of accounting quality in the financial statements of the selected companies. Finally, it explores the relationship, if any, between the functionality of internal audits and accounting quality. The indicators of internal audit functionality are identified as internal audit structure, internal audit independence and management support. Questionnaires were purposively administered to ten selected companies to evaluate perception of internal audit functionally while on accounting quality; Healy Model of earnings management was used. The weakest perceived indicator of internal audit functionality was found to be internal audit independence where political pressure was perceived as the greatest barrier to internal audit functionality. On accounting quality three of the ten selected companies showed undesirable levels of accruals hence poor accounting quality. It is recommended that corporate governance report of listed companies should include a signed statement on internal auditor independence. Finally accounting bodies should also explore ways of managing discretionary accruals to improve on accounting quality.
PERSPECTIVES ON INFORMATION SHARING AMONG SELECTED ANTI-CORRUPTION AGENCIES IN KENYA
(2017-06) Tom Amoro
Corruption is so widespread in Kenya that it has become part of the national narrative. Despite the presence of fully constituted and resourced anti-corruption agencies in Kenya, as well as overt evidence of corruption in the public domain, Kenyan anti-corruption agencies seem to be caught flat footed in the race to defeat rampant corruption. This study sought to establish the effectiveness of information sharing among anti-corruption agencies in the fight against corruption in Kenya. The study used a cross-sectional descriptive design. A total of 54 respondents from three (3) anti-corruption agencies were randomly selected to participate in the study. A questionnaire was used for data collection. The study found that Information sharing exists to a fair extent within anti corruption agencies within the country but it barely exists with international agencies. Generally, information sharing is perceived to improve the efficiency of anti-corruption agencies in the fight against corruption and generally improves the system. However, the major barrier to the adoption of effective information sharing systems were that the nature of the information requires high levels of confidentiality and the risk of security leaks in the system is a possible cause of the apathy in information sharing among anti corruption agencies. Based on these findings it is recommended that mechanisms should be set up within Kenyan anti-corruption agencies to promote information sharing with international agencies, possibly through implementing a formal policy on interagency information sharing. Further, stringent security measures and protocols may be needed to reduce security leaks when sensitive information is shared.
THE INFLUENCE OF CUSTOMER RELATIONSHIP MANAGEMENT ON CUSTOMER RETENTION AMONG EMPLOYEES IN SELECTED INSTITUTIONS IN BLANTYRE CITY, MALAWI
(2017-06) Serah Banda
The present study was done to assess the influence of customer relationship management on customer retention in the banking sector in Blantyre city Malawi. The study used descriptive correlational study design in which four banks and four institutions that pay their employees through the selected banks were purposively chosen to participate. The study designed four research questions and acquired the data using a questionnaire of a four-point scale, analyzed using descriptive statistics, correlation and regression so as to find solutions to the problems expressed in research questions. The study used a relationship quality theory in trying to establish the significance of a relationship between the two variables. The findings of this study stipulate that, banks in Blantyre city portray good customer orientation, possess good customer knowledge management, and the customer relationship management organization is good. In general rating, participants agreed that banks are up to date in their technology and have a good customer retention. There was a statistically significant positive relationship between customer retention and customer orientation, customer knowledge management, customer relationship management organization, and technology. Technology was also found to be the best predictor of customer relationship management. In view of the findings, the researcher recommends that banks involve their customers in decision making as this was ranked low amongst respondents. Banks should also learn to value feedback as this would encourage customers to contribute to the betterment of the banks products and services. Malawian banks should learn to appreciate loyalty with gifts as this was also ranked low on customer orientation.
AN INVESTIGATION OF THE INFLUENCE OF QUALITY OF WORK LIFE ON MANAGERIAL PERFORMANCE IN TEA FARM FIRMS IN NANDI COUNTY, KENYA
(2017-07) Raymond Kiplimo Kiryongi
This study investigated the influence of Quality of Work Life on managerial performance for tea farm firms in Nandi County, Kenya. The study used correlational and descriptive research methods. The target population was made up of 5 tea firms in Nandi County, Kenya. The study targeted 63 managers from the 5 tea firms in Nandi County using census. In terms of data collection, questionnaires were used. The findings indicated that the managers rated the QWL indicators highly. The most rated indicators were technology, working environment and empowerment. These indicators were rated as being very good. Organization culture was the least rated of the four and was rated as good. In terms of the managerial performance rating, the mangers noted that their performance was good. The findings indicated that there was a significant relationship between the QWL indicators and managerial performance hence from this conclusion the proposed null hypothesis was rejected. With the final research question the researcher concluded that, organization culture and working environment as a combination were the best predictors for managerial performance. The researcher recommended an evaluation of the firms’ benefits plan and a review of the number of long weekends offered to the managers. This evaluation and review would greatly aid in improvement of the organization culture.
THE IMPACT OF INDUSTRIAL UNREST ON SELECTED PERFORMANCE OUTCOMES OF HEALTH INSTITUTIONS: A CASE OF KIAMBU COUNTY, KENYA
(2018-12) Andrew, Jacob Toro
The Constitution 2010 devolved the responsibility of public health service delivery for primary and secondary health services to the counties in order to ensure that health services are brought closer to the citizens and to ensure efficient and effective management of the systems. However, in the years running 2015 – 2017, the health sector was hit by cases of labor unrest to unprecedented disruptions and interruptions in the health care management systems as envisioned in the Constitution 2010. Thus, this study aimed at establishing the impact that industrial unrest has had on the public health sector. The study adopted a descriptive – correlation and causal research design and targeted the health sector employees and administrators from Kiambu County. The data was analysed and specific statistical tools adopted included percentages, frequency, mean, standard deviation and analysis of variance 9ANOVA). The study established that the frequency of industrial unrest was more after devolving the management of the health sector and further established that industrial unrest has a high impact on the production efficiency and a low impact on organizational resources management, human resource management and social accountability and reactivity. Consequently, the study recommends that systems, measures and policies should be instituted to help address the various elements of the public health sector as assessed in the study.
AN EVALUATION OF THE INFLUENCE OF WORKFORCE DIVERSITY ON ORGANIZATIONAL PERFORMANCE AMONG INTERNATIONAL NON-GOVERNMENTAL OGANIZATIONS IN KISUMU COUNTY, KENYA
(2018-12) Dip A. Akach
Workforce diversity is still thought of as an abstract concept that still requires further investigation in various sectors. It is full of mixed results on whether it impact on organizational performance or it is just a legal requirement. This study sought to evaluate the perceived influence of workforce diversity on organizational performance among international non-governmental organizations in Kisumu County, Kenya. The study was grounded on four research questions. The study adopted both descriptive-correlation research design in answering the four research questions. The data was collected through closed-ended questionnaires, built on a five likert scale. The study population consisted of 40 international non-governmental organizations that operate in Kisumu County, Kenya. Data was analysed using the SPSS computer software version 22.0. Frequency, percentages, mean and standard deviation was used to describe and summarize the data. Correlation analysis was sought to establish the relationship between of workforce diversity and productivity of International Non-Governmental Organizations. The findings revealed mixed results that, there is a statistically significant relationship between education diversity, professional networks and employee effectiveness which was used as a measure of organizational performance. Further findings revealed that there is no statistically significant relationship between workforce diversity (gender, age, ethnic, education and professional networks) and organization efficiency which was also used as a measure of organizational performance among INGOs. The study concluded that workforce diversity is perceived to influence organizational performance. The study recommends that management should come up will policies that will enhance workforce diversity in International Non-Governmental Organizations.
CUSTOMER CARE PRACTICES INFLUENCING CUSTOMER LOYALTY IN SEVENTH-DAY ADVENTIST CHURCH’S GUEST HOUSES IN KENYA
(2018-12) Elkanah Ombiro Mogaka
Customer loyalty is viewed by this study as an ingredient that would yield repeat business in the hotel sector. This study had an assumption that the low guest count experienced by the 3 Seventh-day Adventist Guest Houses in 2017 room occupancy statistics was as a result of inadequate customer loyalty. To address this, the study sought to evaluate customer care practices in form of service quality, customer satisfaction, customer relationship management and innovation as influencers of customer loyalty. To accomplish this, the study collected opinion from 3 main Guest Houses in Kenya owned by the Seventh-day Adventist Church namely: Adventist LMS Guest House in Nairobi; Watamu Adventist Beach Resort in Kilifi and Eldoret Adventist Guest House in Uasin Gishu County. A sample size of 197 was obtained from a target population of 224 clients synonymous to weekly room occupancy. Further, data from 15 middle level management (5 from each facility) was also collected to enrich the study. The study adopted descriptive, correlation and regression as research designs to carry out the survey. The questionnaire was the primary instrument of data collection. It was clear from the findings that the extent of customer loyalty was above average in the 3 Guest Houses. The study found out that service quality was the most influential independent variable. The study concluded that there was a significant relationship between the dependent and independent variables. All the variables had a p-value of less than 0.05. Aggressive marketing, staff training, responsive management, sufficient funding to meet guests’ needs and wants were proposed as possible suggestions to boost customer loyalty prospects.
AN ASSESSMENT OF THE EMPLOYEES’ PERCEPTIONS OF MOTIVATION AND SELECTED MOTIVATIONAL FACTORS IN COMMERCIAL BANKS IN NAIROBI COUNTY, KENYA
(2019-01) Mosongo Joy Kemunto
Motivating employees is one of the most vital activities that managers have to perform, but it is also one of the most challenging. What motivates one individual does not necessarily motivate another. It is therefore a complex task to determine what motivates whom, and how to apply such motivational factors in practice. This study aimed at establishing the relationship between employees’ motivational levels and selected motivational factors in the banking sector in Kenya. The study adopted a cross sectional and descriptive – correlation research designs and targeted the bank employees from the various bank branches located within Nairobi County who were randomly sampled to give their responses on a set of items in a self - constructed questionnaire. The data was statistically analyzed through measures of central tendency and dispersion as well as the use of descriptive statistical tools mainly the mean and standard deviation and inferential tools mainly the analysis of variance (ANOVA) and Pearson correlation - moment. The study established that all the selected motivational factors have significant direct and moderate relationship with motivation level of employees and that that there is a significant difference between the motivation level of employees classified by age group, levels of education, gender, and duration of service in the Banking Industry. The study recommends that banks take into consideration the various elements of the motivational factors as well as the various demographic characteristics when formulating their motivational programs so as to ensure that the employees are well motivated.
ASSESSING THE IMPACT OF SELECTED TOTAL QUALITY MANAGEMENT INNOVATIONS ON ORGANIZATION PERFORMANCE OF THE NON-GOVERNMENTAL ORGANIZATIONS IN NAIROBI, KENYA
(2019-05) Muriuki, Muthoni Mary
For the long term sustainability and to ensure success in operations, every single organization strives to remain relevant and up to date in her operational environment. In order to remain sustainable in the long term, organizations must continuously improve on their operations, satisfy both their customers and employees and ensure measures are established to ensure they remain competitive and at least attain some level of competitive advantage over their competitors. In order to attain this, organizations must continually revised their modes of operation and adopt creativity and innovativeness including adopting appropriate TQM innovations. Successfully implemented innovative methods of total quality management give the possibility for organizations to better adapt to changing surrounding and easier adapt different kinds of innovations. This study aimed at assessing the impact of total quality management innovations on organization performance of the non-governmental organizations in Nairobi, Kenya. The study adopted a descriptive – correlational designs and targeted employees of the NGOs and randomly sampled 235 employees who were given self – constructed questionnaire to fill out. The data was analyzed using SPSS and established that the organizations have experienced various performance indicators either to a very great or to a great extent and that the organizations have adopted the various TQM innovations considered in the study. The study has established that the TQM innovations studied can explain 69.64% of the organizational performance and they can be related to performance through a regression model with the best performance predictors being business continuity and top-down implementation innovations. The study recommends that training on statistical analysis tools for the frontline employees should be enhanced.
THE PERCEPTION OF UNIVERSITY STAFF AND STUDENTS ON THE ROLE OF SPORTS AND RECREATION ON SOCIO-ECONOMIC DEVELOPMENT: A CASE OF TRANS-NZOIA COUNTY, KENYA
(2019-06) Ondieki, Joseph Mandere
The study was done on the impact of sports and recreation on socio-economic development. The socio-economic development is measured in terms of social capital, individual economic development and community development. This study used a descriptive research design. The study population consisted of all 986 students and 67 staff. In this study the sample size was determined using the Krecie and Morgan table of 1970 cited by Kasomo (2007).The researcher collected data using a questionnaire. The Statistical Package for Social Sciences (SPSS) was for descriptive statistics. The study has established that both the students and staffs perceive that sports and recreational activities play some critical roles in enhancing both social and economic developments of the individuals in an organization. The study has established that sports and recreational activities were available in the university campuses. Additionally, the study has established that there is no significant difference between the perceptions of male and female students on the effect of sports and recreation on social and economic development. Consequently, the study recommends that the universities should encourage more students to engage in sports and recreation activities for them to benefit from the advantages of taking part in sports and recreation activities.
EMPLOYEES’ PERCEPTIONS ON THE IMPACT OF LABOR TURNOVER ON ORGANIZATIONAL PERFORMANCE: A CASE OF NATIONAL INDUSTRIAL TRAINING AUTHORITY IN KENYA
(2019-07) Jerenga Daniel Ouma
Employees are the main pillars and the most important factor in driving the success of the organization in realizing its core mandate. Employees’ turnover can impact on the organizational performance. Unplanned staff turnover is problematic and expensive, affecting not only learning and efficiency, but also the capacity of the National Industrial Training Authority (NITA) to respond to new emergencies or to continue with existing programs. There is therefore sufficient evidence of the need to conduct research on perceptions of employees on the impact of labor turnover in the operations of National Industrial Training Authority in Kenya. This study adopted a descriptive – correlational research design and data gathered from survey questionnaires administered to 149 employees from various departments and managerial levels at NITA were analyzed using descriptive statistics, t-test for independent samples, one-way analysis of variance, and Spearman rank-order correlation coefficient. It was established employees’ perceptions that labor turnover has a negative impact on employee productivity, quality of work, cost, and workplace morale. Employees with management positions and with higher level of education perceive that labor turnover provides organizational and employee opportunities to some extent. Position duration of stay in the organization significantly influence perceptions on the impact of labor turnover on cost while level of education significantly influences perceptions on the impact on employee productivity. The study recommends that the organization should strive to minimize labor turnover and focus on retaining employees so as to improve on employee productivity, quality of work, workplace morale and manage the cost associated with labor.
ASSESSMENT OF RISK MANAGEMENT PRACTICES AND SAFETY PREPAREDNESS IN SELECTED UNIVERSITIES IN WESTERN REGION, KENYA
(2020-04) Korir Peter
University risk managers are faced with daunting challenge of identifying and managing the complex risks across their campuses. The present study perceived that poor risk management practices among universities in Kenya and the far wide could reduce if there is an all-inclusive risk management practice structures. The aim of this study was therefore to assess the risk management practices among universities located in western region, Kenya. The study explored the University risk management practices of selected Universities in Western Kenya, to find out the significant difference between the practices of risk management in public and private Universities and to find out the risk management challenges that face universities in western region of Kenya. The study was guided by risk management theory, theory of planned behaviour and disaster theory. This research used a descriptive study design where primary data was collected through self-administered questionnaires from 78 key respondents (administrators, school deans, heads of departments, and security teams) in two public and two private universities. Major findings revealed that Security, Fire, Natural, and Transportation risk management is practiced but not to a great extent that is expected in universities with means of (2.914, 2.772, 2.8837 and 2.9551), which are due to challenges of education and training, resources, cost, and commitment. From independent t-test to compare the risk management practices in public and private universities, there was no significant difference between the practice of management of security risk, fire risk, and natural risk in public and private universities with p values of 0.066, 0.697 and 0.263. Public universities managed transportation risk better than private universities with a p value of 0.005. It is recommended that the universities develop strategies towards excellent implementation of security risk, fire risk, natural risk and transportation risk.
RELATIONSHIP BETWEEN PROFESSIONALISM AND PERFORMANCE OF ACCOUNTANTS IN PUBLIC AND PRIVATE UNIVERSITIES IN WESTERN KENYA
(2020-07) Careen Chepchirchir
This study examined the relationship between professionalism and performance of accountants in public and private universities in Western Kenya. The study focused in finding out the level of rating of the accountant’s professionalism in terms of accounting standards, diligence, continuing professional development, and ethics in relation to their performance. The study used a sample of 42 accountants from six universities. Descriptive correlational design was used. The data was collected using questionnaires modified to four Likert scale. The data collected was analyzed using descriptive as well as Pearson correlation. The findings showed that accountants in both private and public universities follow accounting standards (M = 2.90), adhere to accounting diligence (M = 2.86), continue with professional development (M = 2.64), and they adhere to accounting ethics (2.57). Additionally, there is a statistically significant positive relationship between the accountant’s performance and accounting standards (r = 0.738, p = .000), accountant’s performance and accountants diligence (r = 0.818, p = .000), accountant’s performance and accounting ethics (r = 0.455, p = .004) and accountant’s performance and continuous professional development (r = 0.538, p = .001). It was concluded that accountants adhere to standards, portray acceptable diligence, continue with their professional development and as well as being ethical in Western Kenya. The study recommends that accountants should continue to uphold their professionalism to improve their performance.
AN EVALUATION OF THE EFFECTIVENESS OF PROCUREMENT METHODS AND PRACTICES USED IN SELECTED SEVENTH-DAY ADVENTIST CHURCH INSTITUTIONS IN KENYA
(2020-08) Kemei Nomelif Koech
This study by adopting the descriptive and correlational research design and involving procurement staff and committee members from 18 institutions, and by using self – constructed survey questionnaire aimed at evaluating the effectiveness of the procurement methods and practices used in selected Seventh - day Adventist church institutions in Kenya by addressing the following research questions: What is the place of procurement in the operations of the selected SDA church Institutions?; What are the procurement methods used in the selected SDA institutions under the category of Competitive methods and Non-competitive methods; What is the level of effectiveness of the procurement practices used in the selected institutions based on Costs of procurement, Quality of procurement and Risk mitigation ability; Is there a significant relationship between the place of procurement in the organization and the level of effectiveness of procurement practices and Is there a significant relationship between the assessment of the relationship between the organization and its suppliers and the place of procurement in the organization and the level of effectiveness of procurement practices. Descriptive statistical tools including frequencies, percentages, means and standard deviations were used to analyze the data. Additionally, Pearson product-moment correlation coefficient was used in testing the null hypothesis. The study established that procurement is well placed, competitive procurement methods are mostly used compared to the non-competitive methods. There was a significant positive and moderate relationship between place of procurement in the organization and the level of effectiveness of procurement practices (r = 0.309; P = 0.012 < 0.05) and the self-assessment of the relationship between the organization and its suppliers (r = 0.355; P = 0.004 < 0.05). The study concludes that competitive procurement methods were mostly used as compared to the non-competitive methods, and that the institutions have procurement practices that are cost effective, high quality and effective in risk mitigation. The study recommends that full-fledged procurement departments be established in all the institutions and that the SDA church should develop a standard Procurement Manual similar to the Public Procurement Disposal Act 2007 of Kenya, to govern and provide guidance towards a common way of carrying out procurement process and procedures.

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