Faculty of Commerce

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    The Effect of Internal Control Systems on the Management of Revenue Funds in the County Government of Nakuru, Kenya
    (Egerton University, 2025) Agnes Kerubo Machora
    Internal control systems are tools that monitor an organization's progress toward its objectives. The study sought to evaluate how internal control mechanisms influence revenue management in Kenya's Nakuru county administration. In specifically, this article investigated how control activities, risk assessment, control environment, information and communication, and monitoring activities connect to revenue management in Nakuru County. The study was grounded in the agency theory, the new public management theory and the financial control theory. The descriptive method of study was applied where 504 employees in the Nakuru County Treasury Department were the targeted population. On a simple random sampling, a sample of 84 workers was obtained. The sample size was calculated through a formula Nassiuma 2000. Primary data were collected in the form of closed questionnaires that were processed by SPSS (Version 23) to give the descriptive statistics, correlation analysis, simple and multiple regression. The study established significant positive relationships between the control activities and the revenue management (r = 0.656, p < 0.05), and the control environment and revenue management (r = 0.694, p < 0.05). Risk assessment and monitoring had a positive relationship with revenue management (r = 0.669, p < 0.05) and information and communication (r = 0.736, p < 0.05). As per the regression study, the control activities, risk assessment, control environment, information and communication, and monitoring had a significant effect on the revenue management. Internal control system significantly affected it (R2 = 0.0703, F = 36.908, p < 0.05). The study revealed that the revenue management of the Nakuru County depends on the internal control system a great deal. Nakuru County should ensure that there are proper monitoring strategies such as budgetary allocations to facilitate proper management of revenues through strict scrutiny of financial operations, transactions and compliance. The research has a positive impact on governance since it offers suggestions on how to improve financial management systems.
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    Factors influencing use and extent of use of storage systems among smallholder rice farmers” in Kyela District,Tanzania
    (Egerton University, 2025) Ikupa Partson Mwanjabala
    Rice is the second staple food and cash crop produced in Tanzania after maize, it contributed to national economic growth, food security and source of employment for millions of populations. However, smallholder farmers lack knowledge of the proper postharvest management; thus, they become unaware and unknowledgeable decisions on the storage technique to use and as a result a lot of their produce are wasted. Therefore, assessment of factors influencing use and extent of use of crop storage system in Kyela district is needed. The specific objectives of this study are: to characterise the smallholder rice fanners based on the storage systems they use, to determine the factors that influence the use of storage systems in Kyela district, and to detennine the factors that influence the extent of storage of rice among the smallholder rice farmers in the Kyela district. A survey of a sample of 267 smallholder rice fanner in Kyela district from three wards of Katumba songwe, Makwale, and Mwaya was conducted using semi-structured questionnaire. Descriptive and inferential statistics analysis (i.e., the double hurdle model and Logit model) were conducted using STATA software. Descriptive statistics indicated that users of the storage system had higher on-farm income, more education, participate more in group membership, had more access to extension service, training and credit than non-users. The Double Hurdle Model (DHM) revealed that the male household head, household size, access to training, access to agricultural extension services, and on-farm income were found to have a positive and significant effect on smallholder farmers’ use of a storage system. In addition, the extent of smallholder fanners‘ use of storage systems was positively influenced by male household head, access to training, access to agricultural extension services and on-farm income, while negatively influenced by fann size. Finally, the Logit model revealed that the choice of storage system type was significantly and positively influenced by age, marital status (married), access to training, and quantity of rice harvested, while household size, total storage cost, and on-fann income had a negative influence. This study recommends that smallholder farmers need training on how to use storage systems effectively because rice farming predominates in the research area. Also, more effort should be directed to promoting post-harvest storage systems at various levels (home, community, and national), through agricultural extension services by private/intemational institutions, and governments.
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    Effect of blockchain technology on the performance of barley farmers in Eastern Uganda
    (Egerton University, 2025) Ninsiima, Racheal
    Barley has the potential to significantly boost smallholder fanriers‘ gross margins in Uganda due to its diverse applications in animal feed, bakeries, and pharmaceuticals, with the highest demand from the local brewing industry. However, productivity remains low due to poor- quality output, limited access to inputs, and a lack of transparency and trust in the value chain. To address these challenges, the Ugandan government and barley value chain stakeholders introduced BanQu (Bank You) blockchain technology. Despite this, adoption remains low, and value chain challenges persist. Limited research exists on blockchain adoption barriers, its effect on barley productivity and gross margin, and its effectiveness in addressing value chain challenges. This study addressed the gap by 1) determining fanners’ behavioural intentions to adopt blockchain; 2) examining the factors influencing adoption and usage extent; 3) determining blockchain’s effect on productivity and gross margins; and 4) developing a suitable implementation framework for Uganda. A mixed-methods explanatory sequential design was used, involving a survey of 491 barley fanners, 2 group discussions, and 8 key informant interviews. Data were analysed using SMART PLS (objective l), STATA (objectives 2 and 3), and XLSTAT (objective 4). Findings showed that the technology acceptance model and social nonn analysis sufficiently predicted farmers’ behavioural intentions at 49.9% and 42.5%, respectively. Key factors positively influencing blockchain adoption included frequency of blockchain training, network stability, production costs, land size, compatibility, and phone ownership, while marital status, training costs, land tenure, distance to buying centres, initial cost of blockchain, and marketing costs hindered adoption. Extent of blockchain use was higher among farmers with greater training frequency, lower training costs, higher education, and group membership but lower among those with larger land sizes, higher initial costs, and greater distances to buying centres. Blockchain adoption increased barley productivity and gross margins by 0.91 and 0.93 units, respectively. The priority challenges to implementation were farmer-related, followed by those linked to the barley buying company, middlemen, regulatory issues, and technology-related challenges. A fishbone diagram framework was developed to guide in addressing these challenges. The study recommended collaboration between the government, the barley buying Company, and other stakeholders to train farmers and middlemen on blockchain benefits, and a cost-sharing approach to lower blockchain implementation costs. Adoption of the proposed framework was advised to streamline blockchain technology implementation and maximize its potential benefits.
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    Effects of aflatoxin-inhibiting technologies on productivity of groundnuts in Elgeyo Marakwet and Baringo Counties, Kenya
    (Egerton University, 2025) Buba Daffeh
    Aflatoxin contamination is a major constraint to Kenya‘s food safety and market access, causing losses estimated at US$17.28 million annually. Groundnuts are highly susceptible to aflatoxin contamination. Both pre-and post-harvest contaminations are due to favourable conditions for aflatoxin-producing fungi. This leads to low-quality produce, low prices, health risks, and reduced income for smallholder farmers. Although several aflatoxin-inhibiting technologies have been promoted to improve groundnut productivity and quality, existing studies have not adequately documented their use, adoption levels, and impact on productivity, particularly in Elgeyo Marakwet and Baringo counties. The study specifically intended to map pre- and post- harvest aflatoxin-inhibiting technologies, identify factors influencing their adoption, assess the extent of these technologies‘ adoption, and determine their effects on groundnut productivity and quality. A multistage sampling technique was used to select 384 smallholder farmers across the two counties. Primary data were collected using a validated semi-structured questionnaire. Data analysis was conducted using SPSS and STATA 18. Descriptive statistics were used to examine current practices, While multivariate probit and ordered probit models assessed adoption factors and extent. An ordered probit endogenous switching regression model was applied to estimate the effects on productivity. The results posited that access to education, gender, farming experience, group membership, price of groundnuts, fertiliser use, use of improved varieties, off-farm income, and distance to market significantly influenced the uptake of a majority of aflatoxin-inhibiting technologies. Regarding adoption intensity, the findings revealed a high propensity for adoption among medium adopters as opposed to low and high adopters. Finally, the results denoted increased productivity among the medium (ATT=l0Okg/acre) and high (ATT=42kg/acre) adopters of aflatoxin-inhibiting technologies. The possible reason may be the selectiveness of the medium adopters when using technologies effectively. Adoption alone is enough, but selecting the most effective and timely application of the technologies is vital. For that reason, medium adopters outperform high adopters, seeing greater yield gains. Prioritise integrated approaches (e.g., resistant seeds + Aflasafe GAPS proper drying) to achieve >95% control, with subsidies for smallholder groundnut farmers. Low adopters were Worse off, emphasising the need for optimal uptake to improve outcomes. The study recommends that target extension services delivery, strengthening cooperative groups, reducing the cost of the technologies, and social network programs should be prioritised. This will guide interventions aimed at improving groundnut production and boosting smallholder livelihood in Elgeyo Marakwet and Baringo counties, Kenya.
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    Effect of maize sourcing strategies on firm income in Kenya's milling sector
    (Egerton University, 2025) Nzaka, Priscilla Mkambe
    Maize is a staple food in Kenya, and the maize milling industry plays a critical role in ensur- ing national food security. However, fluctuations in local maize supply and prices have led to increased reliance on imported maize, raising concerns about the operational sustainability and income of milling firms. This study examines the effect of maize sourcing strategies, lo- cal versus combined (local and imported), on the income of maize milling firms in Kenya. The research aimed to characterize the structure of maize milling firms, identify factors influ- encing their sourcing decisions, and analyse the income implications of these sourcing strate- gies. Data was collected from 106 firms using semi-structured questionnaires, analysed with descriptive statistics, a bivariate probit model, and two-stage least squares (ZSLS) regression to assess determinants of sourcing decisions and their impact on firm income. Findings re- vealed that 6O.38% used only locally produced maize, While 39.62% used a combination of both locally produced and imported maize. Additionally, large firms prefer a balanced ap- proach of both local (50%) and combined (50%) sourcing, While medium and small finrrs predominantly rely on local maize. Micro firms mostly source locally (84%) but exhibit slight variability, with some (16%) adopting combined sourcing. Larger firms invest in ad- vanced milling technologies and skilled labour, while smaller firms generally use simpler, cost-effective technologies and semi-skilled employees. Key factors influencing sourcing de- cisions include employee skill levels at 5% significance level for both the sourcing strategies, monthly sales (5%), government subsidies (10%), import licenses (1%) and access to maize from the National Cereals and Produce Board (NCPB) (5%). Firms using both local and im- ported maize report higher sales at 1% significance level, higher revenue (at 5%), and higher gross margins (5%), than those relying solely on local sources, While financial constraints and firm location also influence sourcing choices at 5% significance level, with financially con- strained firms more likely to source locally. The study concludes that, despite higher associ- ated costs, combined sourcing provides financial benefits, particularly for smaller firms. Rec- ommendations include supporting technology upgrades for smaller firms to improve produc- tion efficiency, assessing the impact of subsidies and NCPB purchases to balance local and combined sourcing, and providing targeted subsidies to reduce transport and procurement costs for micro and small finns, ultimately enhancing the economic stability of the maize milling sector and contributing to Kenya's food security.
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    Strategic leadership and organizational performance of parastatals in Uasin Gishu County, Kenya
    (Egerton University, 2025) Ronoh, Christine Jepyegon
    The capacity of an organisation to use the resources at its disposal in order to produce significant results by way of coordinated activities and deliberate strategic decisions is referred to as organisational performance. This specific structure is of significant importance for organisations that are referred to as parastatal organisations. Their success is evaluated via the use of both monetary and non-monetary measures. In response to the continual changes in operational environments, state businesses are increasingly adopting strategic leadership approaches, which they now acknowledge as critical drivers of growth at the institutional level. In spite of the fact that there has been research carried out by academics in the local area that has looked at aspects of strategic leadership, there has been little empirical work done that has assessed the impact that strategic leadership has on the operation of parastatals. This research looked at the ways in which strategic leadership influences the performance of parastatal organisations in Uasin Gishu County. It did so by evaluating the individual and collective impacts of transformational and transactional leadership styles. The research design that was used in this study was explanatory in nature, and it was chosen in accordance with the upper echelon theoretical perspective. Through the use of standardised questionnaires, all thirty-one chief executives and branch heads from the parastatals in the county took part in the process. The results of the study showed that there was a large and strong positive correlation between transformational leadership and organisational success (r = 0.899; p = 0.000), as well as between transactional leadership and organisational performance (r = 0.646; p = 0.001). Additional hypothesis testing demonstrated that transformational leadership served as a significant predictor of performance (B = 0.808; p = 0.000) and substantiated the fact that transactional leadership also had a substantial effect (E = 0.646; p = 0.001). The findings from the combined model also provided evidence that the two leadership styles had a collective impact on performance outcomes, with a p-value of less than 0.05. According to the findings of the research, the use of transformational and transactional leadership styles leads to an improvement in the perfonnance of parastatals in Uasin Gishu County, particularly when these two leadership styles are utilised in a complimentary fashion. Through the reinforcement of resource utilisation and the facilitation of the accomplishment of institutional objectives, strategic leadership is able to enhance the outcomes of organisations. The recommendations of this research are that leaders of parastatals adopt an integrated
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    Usage of social networking sites for scholarly communication among Postgraduate Students in Universities in Nakuru county, Kenya
    (Egerton University, 2023) Martha Jelimo Kipruto
    Scholarly communication (SC) has been experiencing tremendous change due to rapid technological advancements leading to the creation of varied ways of sharing information among scholars despite the ever-rising cost of information access and sharing. The focus of this study was to assess the use of social networking sites (SNS) for scholarly communication among postgraduate students in selected university campuses in Nakuru County, Kenya. The objectives of the study were to determine the extent of use of SNS for scholarly communication; to establish the reasons for using SNS by postgraduate students for scholarly communication and to assess the relevance of the social networking sites to postgraduate students for scholarly communication. Technology Acceptance Model 2 (TAM 2) was used with a descriptive research design to achieve the objectives of this study. The target population was 650 postgraduate students from eight public and private universities in Nakuru Town. Purposive and simple random sampling techniques were used to select two public and two private universities with a combined sample size of 109 postgraduate students respectively. Data collection tools used were questiormaires and interview guide. Descriptive statistics and Statistical Package for Social Sciences (SPSS) version 26 was used for data analysis, where the results were presented in tables and charts. The findings of the study show that postgraduate students use SNS for SC by sharing research ideas which was represented by chi-square values of 30.118 with a p-value of 0.000 which is less than 0.05 significant level; sharing class experience being represented by chi-square values of 11.765 with p-value of 0.000 less than the significance level of 0.05, to know where to meet for lessons, when lectures are starting and updates on deadlines for submitting class assignment being represented by chi-square of 4.235 with a p-value of 0.040 which is less than 0.05 significance level. According to"the findings of this study, the reasons for using SNS are for academic purposes being the major reason, leisure, getting information about activities in campus, socializing entertainment and group discussion. Finally, the findings showed that the use of SNS for SC is of relevance to postgraduate students. In conclusion, the findings of this study will help students, researchers and information centres to understand the importance of using SNS for scholarly communication to enhance their research work.
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    Role of performance appraisal on employee training and development: A Case study of the Ministry of Trade and Industry, Kenya
    (Egerton University, 2008) Kayuko, Naftal O.
    The aim of this study was to determine the role played by performance appraisal on employee training and development. The focus of the study was on the employees of the Ministry of Trade and Industry. The study tried to determine whether decisions regarding employee training, transfer or promotions are made with appropriate reference to the outcome of the employees’ performance appraisal outcomes. The study population was employees of the Ministry of Trade and Industry, Kenya injob group “H” and above. The population was divided into two categories of “H” to “K” and “L” and above. A sample of size fifty (50) was drawn from each category. The data was collected from this sampled population by use of structured and unstructured questionnaire questions. The analysis was done usir SPSS, employing such techniques as chi-square (chi-) test, the analysis of variance and correlation. The study revealed that performance appraisal information neither plays any role in decision making regarding employee training and development nor the development of employee profiles for the purpose of human resource planning. As a result, there are 58% gaps in senior positions (“L” and above). The study found out that performance appraisal exercise is a favored ritual, which is not supponed. In conclusion, the inefliciency in the Kenyan civil Service can be attributed to the inappropriate role of performance appraisal exercise on employee training and development. . 1 iv
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    Customers' perception of brand personality: The case of Safaricom & Celtel
    (Egerton University, 2006-08) Ole Naeku, Eric Simel
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    The effect of automated information systems on the Kenya County Government’s operationss, a case study of Kiambu County Government
    (Egerton University, 2017-11) Muraya, Brenda Wairimu
    Infonnation and Communication Technology (ICT) is a very dynamic field. Throughout many centuries it has evolved and improved greatly. The use of the internet has globally received great acceptance. This has led to various organizations, businesses and governments embracing Electronic Practices (E-Practices). Governments have embraced this emerging trend and have automated their processes with the aim of better serving their citizens. Kenya is a growing economy and the global pressure has forced it to embrace E-Govemance practices. Primarily, the objective is to improve the welfare of citizens through the provision of public services and infrastructure through the Local and National Government. As a result, ways to improve their operations are being discovered. Hence, they implemented the Automated Information Systems (AIS) at the county level to simplify their various operations. This study aimed to establish the effect of implementing AIS on the County Govemment’s operations. Their operations were classified in tenns of transparency and record keeping as well as supervision while the AIS was operationalized in terms of the Zizi System, the County Pro System and the IFMIS. It employed complete enumeration survey method whereby, the population under study was Kiambu County and data was collected from all twelve sub-counties in Kiambu. The researcher targeted the (Information and Technology) IT manager, Finance Officer and the Revenue Officer in each of the twelve sub counties giving a total population of 36. Descriptive research design was used and the study used primary data to test the hypotheses under study. The researcher distributed stmctured questionnaires through a ‘drop and pick’ method. The data from the questionnaires was then screened and entered in readiness for analysis using the (Statistical Package for the Social Sciences) SPSS software. Multiple regression was later used to test predictability of the variables given the others. This study determined that the implementation of the Integrated Financial Management Information Systems (IFMIS) has had an insignificant low positive effect on the county government’s operations. However, the implementation of the County Pro System and Zizi System has had a significant positive effect on the County Govemment’s operations. Therefore, this study established that, there is a significant positive effect on the county government’s operations as a result of implementing the Automated Information Systems. However, it is recommended that the county govemment should increase awareness of the systems; increase the use of IT to heighten operational performance; level up the use of the IFMIS; and level up the implementation levels of the AIS in the counties.
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    Effects of Micro and Macro Economic Factors on Bank Liquidity in Kenya
    (Egerton University, 2021-11) Chepkirui, Stella Soy
    Liquidity is the ability of a bank to fund increases in assets and meet obligations as they come due, without incurring unacceptable losses (Guidance on Liquidity Risk Management, 2009)Liquidity can come from direct cash holdings in currency or on account at the central bank. More frequently, it comes from acquiring securities that can be sold quickly with minimal loss. This states highly creditworthy securities, comprising of govemment bills, which have short term maturities. The topic of this study is to determine the effects of micro and macro-economic factors of bank liquidity in Kenya; the specific objectives are; to determine the effects of macroeconomic factors on bank liquidity; to determine the effects of microeconomic factors on banks liquidity and to determine the combined effect of macroeconomic and microeconomic factors on banks liquidity. The study used the following theories to guide; Commercial Loan theory; The Shiftability Theory and the Anticipated Income Theory of Liquidity. The researcher used descriptive research design because it obtained information conceming the current status of bank liquidity. The population of the study consisted of 37 commercial banks in Kenya as of 2016. A census study of all banks that have been in operation for the past 5 years were included in the study. This population is small, therefore, there will be no sampling. Multiple regression analysis was applied to the data to examine the effect of level of customer’s deposits, loan growth, capital adequacy, profitability and other effects macroeconomic factors on bank liquidity in Kenya. The results of multiple regressions suggest that the selected independent variables explain more than 10.8% changes in the net profit. By analyzing the other statistical results of multiple regressions we found that the results are very much consistent with the simple regression. All the results are not statistically significant and overall the study provides an idea that macro and micro factors are not the basic determinants of profitability in the banking sector. So it can be inferred that this promising and potential sector in Kenya can flourish very fast and enhance profitability by improving its liquidity position and operating efficiency. The government as a bank regulator through the CBK should adopt policies that ensure increased bank performance. Strict conditions of minimum liquidity and capital should continue being emphasized on to ensure none of the banks has lower of the two. Increased bank performance leads to general economic growth.
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    Determinants of Capital Flight In The East African Community( 1988-2018)
    (Egerton University, 2021-11) Otieno, Joshua Shem
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