INFLUENCE OF CREDIT MANAGEMENT ON FINANCIAL INTERMEDIATION EFFICIENCY OF DEPOSIT TAKING SACCOS’S IN KENYA

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2022-03-23 DOI:10.47941/jacc.794

P. K. Muriithi, T. Nasieku, F. Memba

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引用次数: 1

Abstract

Purpose: The regulation of Deposit Taking Saving and Credit Co-operative societies was expected to enhance transparency and accountability in the management of DT SACCO’s and thus protecting the interests of members. This was expected to lead to better service to members through provision of timely loans and advances with minimal risk exposures. SACCO’s have been identified as major financial player away from the Commercial Banks thus important in financial intermediation. Thus, the current study on the influence of credit management on financial intermediation efficiency of DT SACCO’s in Kenya. Methodology: The study targeted 174 DT SACCO’s operating in Kenya as at 31st December 2019. Data analysis was done using both descriptive and inferential statistics. Descriptive statistics used in the study included measures of central tendency; mean; dispersion and standard deviation. Inferential statistics used included correlation and regression analysis. Results: The study findings showed that there was a persistent increase in financial intermediation efficiency within the period under study and thus can be concluded that as DT SACCOs complied with credit managementon their financial intermediation efficiency improved. Unique Contribution to Theory, Practice and Policy: Pure efficiency was lower than scale efficiency throughout the period under study, thus there is need for management to examine their performance inefficiencies so as to minimize wastages and spillage of performance opportunities.

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信贷管理对肯尼亚储蓄银行金融中介效率的影响

目的:对存款储蓄和信用合作社的监管预计将提高存款储蓄和信用合作社管理的透明度和问责制，从而保护成员的利益。预计这将通过提供及时的贷款和垫款，使风险降到最低，从而为成员提供更好的服务。SACCO已被确定为商业银行之外的主要金融参与者，因此在金融中介中很重要。因此，目前研究的是信贷管理对肯尼亚DT SACCO金融中介效率的影响。方法:该研究针对截至2019年12月31日在肯尼亚运营的174家DT SACCO。数据分析使用描述性和推断性统计。研究中使用的描述性统计包括集中趋势测量;意思是;分散度和标准差。使用的推论统计包括相关和回归分析。结果:研究结果表明，在研究期间，金融中介效率持续提高，因此可以得出结论，DT SACCOs的金融中介效率随着信用管理的实施而提高。对理论、实践和政策的独特贡献:在整个研究期间，纯粹效率低于规模效率，因此管理层需要检查其绩效效率低下，以尽量减少绩效机会的浪费和溢出。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.