Strategic Journal of Business & Change Management最新文献

{"title":"EFFECT OF MONITORING LEVEL ON COMPLETION RATE OF DEVELOPMENT PROJECTS IN MANDERA COUNTY, KENYA","authors":"HASSAN ALI ABDIRAHMAN, GEORGE ODOUR OOKO, CHRP, PhD, CONSTANTINE NYAMBOGA MATOKE, PhD","doi":"10.61426/sjbcm.v10i4.2792","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2792","url":null,"abstract":"This study aimed at assessing the effect of monitoring level on completion rate of development projects in Mandera County, Kenya. The study adopted a descriptive survey design . 160 respondents were targeted and sample size of 113 was chosen using Krejcie and Morgan (1970) method. Questionnaire was used to collect data from respondents in seven departments in County Government of Mandera. Pilot study was conducted on 8 respondents in Mandera West Sub County hence these respondents were not included during data collection. Descriptive and inferential statistics was used to analyze data by use of mean, percentages, correlation and regression coefficients. Data was analyzed using SPSS and presented using frequency distribution tables and figures. Researcher maintained ethical consideration by obtaining research permits from the University, County Government of Mandera and Kenyan Government through NACOSTI. The study monitoring level had a significant and positive effect on completion rate of development projects (beta value of 0.129). The study concluded that county government of Mandera need to monitor the progress level of development projects in order to identify if there is any gap to be rectified. The gaps can be in term of resource constraints which when mobilized can increase the completion rate of development projects in Mandera County, Kenya. Keywords: Completion Rate, Development Projects and Monitoring Level CITATION : Abdirahman, H. A., & Ooko, G. O., & Matoke, C. N. (2023). Effect of monitoring level on completion rate of development projects in Mandera County, Kenya. The Strategic Journal of Business & Change Management, 10 (4), 979 – 984. http://dx.doi.org/10.61426/sjbcm.v10i4.2792","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135540256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FINANCIAL TECHNOLOGY PRACTICES AND FINANCIAL PERFORMANCE OF MICROFINANCE INSTITUTIONS IN NAIROBI CITY COUNTY","authors":"CATHERINE MUTHONI MUCHIRI, DENNIS JUMA, PhD","doi":"10.61426/sjbcm.v10i4.2798","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2798","url":null,"abstract":"The study aimed at determining the effect of financial technology practices on the financial performance of MFIs in Nairobi City County. The study was limited to the following objectives; to determine the effect of mobile banking on the financial performance of MFIs in Nairobi City County, to assess the effect of security technology on the financial performance of MFIs in Nairobi City County, to determine the effect of investments and capital market technology on the financial performance of MFIs in Nairobi City County, and to evaluate the effect of insurance technology on the financial performance of MFIs in Nairobi City County. The study adopted technology acceptance model, general systems theory, theory of financial innovation and the theory of financial intermediation in explaining the underlying effect of financial technology practices on performance of MFIs. Cross sectional survey design employed in the study in order to develop an understanding of financial technology practices effect on financial performance. The target population was 108 respondents drawn from 13 MFIs in Nairobi and will comprise top, and middle management employees. A simple random sampling technique used to select the MFIs while purposive sampling was adopted in selecting the employees to be involved in the study. This technique ensured that only respondents with desired knowledge for the study were selected. Primary data will be obtained through a set of questionnaires. Data analysis involved both qualitative and quantitative analysis. Qualitative data was analyzed using content analysis, whereas quantitative data was analyzed using descriptive and inferential statistics. The study also performed multiple linear regression analysis to establish the degree of relationship between the financial technology practices and financial performance of MFIs. The results showed that mobile banking, security technology, insurance technology had significant positive effect on financial performance of MFIs in Nairobi county. Investment technology had a significant negative effect on financial performance of MFIs in Nairobi county. The study recommended for robust implementation of policies that would enable MFIs to improve on their financial performance. further studies were recommended on other non-financial factors that affect performance of MFIs in other sectors. Key Words: Financial Technology, Mobile Banking, Security Technology, Capital Market Technology CITATION : Muchiri, C. M., & Juma, D. (2023). Financial technology practices and financial performance of microfinance institutions in Nairobi City County. The Strategic Journal of Business & Change Management, 10 (4), 949 – 960. http://dx.doi.org/10.61426/sjbcm.v10i4.2798","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135683977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INTERNAL AUDIT PRACTICES AND FINANCIAL REPORTING QUALITY OF COUNTY GOVERNMENTS IN KENYA","authors":"MARY WANJA, ABDALLAH IBRAHIM, PhD","doi":"10.61426/sjbcm.v10i4.2797","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2797","url":null,"abstract":"The purpose of the study was to establish the effect of audit quality practices on financial reporting quality of county governments. This study was grounded on agency theory, theory of inspired confidence, policeman theory of auditing and upper echelons theory. The study targeted six Coastal counties of Mombasa, Kilifi, Lamu, Kilifi, Tana River and Taita Taveta county governments which formed the unit of analysis for the study. A sample of 120 respondents was chosen using Slovins formula. Stratified sampling technique was used to divide counties in to departments then simple radom sampling technique was used to apportion sample for each department selected. The study utilized both primary data and secondary data. The study conducted pilot test before data collection to test reliability and validity of data collection instruments. The collected data was analysed, summarized and tabulated by use of SPSS software version 26. Descriptive analysis and inferential statistics were the data analysis techniques used. Data was presented in tables for ease of understanding. The c orrelation results showed that all the internal audit practices constructs in the study had a moderate positive relationship with financial reporting quality in county governments. Regression results showed that coefficient of determination (r2) was 0.523 which means that the constructs employed explained 52.3 per cent variation in financial reporting quality in county governments. ANOVA results showed that the model was significant in explaining the relationship between the study variables. The study concluded that the county governments’ audit function objective is well spelled out to the internal auditors prior to audit process and the broad purpose is communicated to the entire county functions. It was concluded the county audit committee members are trained on auditing. Also the audit committee members have notable experience on auditing. The researcher recommends that the county governments should assure independence of audit team. This could be achieved by providing an independent committee which would handle audit team remuneration. The selection of audit team should be through competitive process as this would ensure independence. The study recommends that the counties should establish investigative audit team to shadow conventional audit team which should be autonomous from county leadership. Key Words: Internal Audit, Audit Independence, Top Leadership Support, Professional Competence CITATION : Wanja, M., & Ibrahim, A. (2023). Internal audit practices and financial reporting quality of county governments in Kenya. The Strategic Journal of Business & Change Management, 10 (4), 931 – 948. http://dx.doi.org/10.61426/sjbcm.v10i4.2797","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135683808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INFLUENCE OF PROJECT COST CONTROL INFLUENCES PERFORMANCE OF CONSTRUCTION PROJECTS IN RWANDA: CASE OF BAXONS CONSTRUCTION LIMITED","authors":"OLIVIER BARIBUTSA, NJENGA GITAHI, PhD","doi":"10.61426/sjbcm.v10i4.2795","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2795","url":null,"abstract":"Construction projects are complex endeavors that demand meticulous planning, execution, and monitoring to ensure their successful completion. This study explores the critical relationship between effective project cost control and project performance, with a specific focus on Baxons Construction Limited in Rwanda. Baxons Construction Limited is a prominent construction company in Rwanda, and understanding the impact of cost control on its projects is essential for its continued success. The study drew upon various theoretical frameworks, including Resource-Based Theory, Programme Theory, Risk Management and Uncertainty Theory, and Theory of Constraints. The research employed a descriptive survey methodology. The sample size for this study comprised 143 employees who are actively engaged in project management within Baxons Construction Limited. The main participants in this study comprised senior managers, project managers, project teams, and stakeholders. A total of 106 questionnaires were disseminated among the participants. The stratified sampling approach was employed to pick the sample. The acquisition of primary data was expedited through the administration of questionnaires. A preliminary investigation was conducted in order to evaluate the accuracy and consistency of the research tools. In this study, a total of 11 questionnaires were administered to the employees of Eagle Innovation Limited. The assessment of reliability was performed using Cronbach's Alpha. The evaluation of instrument validity was carried out through the utilization of expert opinion. After the data has been collected and cleaned, it was subjected to descriptive analysis and multiple regression analysis. The examination of data was carried out using a combination of qualitative and quantitative approaches, and the statistical programme SPSS version 21. The model demonstrated a high coefficient of determination (R Square = 0.811), indicating that approximately 81.1% of the variability in project cost control can be accounted for by the predictors included in the model. The adjusted R Square value (0.810) confirms the model's robustness. The F-statistic of 477.125 (p < .001) indicates the model's overall statistical significance. Project cost control shows a highly significant positive association with project performance (t = 21.843, p < 0.001), with a standardized beta coefficient of 0.901, indicating a strong positive effect. In conclusion, the research underscores the pivotal role of effective project cost control in ensuring the timely delivery, quality, and financial viability of construction projects, with specific insights drawn from the case of Baxons Construction Limited in Rwanda, offering valuable lessons for the construction industry's sustainable growth and success. By adopting modern technology and incorporating best practices in project cost control, construction companies can optimize resource utilization, reduce budget overruns, and enhance overall proje","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135683974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EFFECT OF PROJECT GOVERNANCE MODELS ON PERFORMANCE OF FINANCIAL INSTITUTIONS MERGERS AND ACQUISITIONS IN RWANDA. A CASE OF BPR BANK PLC","authors":"JEAN LEONARD KAREKEZI, CATHERINE WANJIKU, PhD, EMMANUEL BWANKARIKARI","doi":"10.61426/sjbcm.v10i4.2796","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2796","url":null,"abstract":"This study had the specific objectives such as to assess the effect of project governance models on performance of Financial Institutions mergers and acquisitions in Rwanda; to examine the effect of project team accountability and responsibilities on Performance of Financial Institutions mergers and acquisitions in Rwanda; to assess the effect of stakeholder communication strategies on Performance of Financial Institutions mergers and acquisitions in Rwanda; and to determine the effect of project risk and assurance metrics on Performance of Financial Institutions mergers and acquisitions in Rwanda. Correlative research design; a mixed approach of qualitative and quantitative approaches was all used to analyze the role of project Governance on success of mergers and acquisitions in Rwanda, with making a reference to BPR. Targeted population was 237 persons and study used the stratified and purposive sampling techniques to select 149 respondents from mergers and acquisitions based on investment finance / commercial buildings project and Rural Sector Support Project of BPR. The questionnaire, interview and observation were the most commonly used tools in gathering data. Descriptive Statistic method; multiple regression model and diagnostic tests associate with the test of Spearman correlation were used to assess the project Governance and success of mergers and acquisitions in Rwanda, with making a reference to BPR. The findings revealed the correlation analysis that demonstrates a very strong positive relationship between \"Project Governance\" and the \"Performance of financial institutions mergers and acquisitions\" in Rwanda. The Pearson correlation coefficient of 0.921 indicates a highly significant and positive association. This implies that, in the context of financial institution mergers and acquisitions, strong project governance positively influences performance. The model summary reveals that the regression model, which includes predictor variables like adequate project governance models, stakeholder communication strategies, and project risk and assurance metrics, is highly effective in explaining the variance in the \"Performance of financial institutions mergers and acquisitions.\" The R-value of 0.930 represents a strong correlation between the predictor variables and the dependent variable, with an R Square of 0.864, meaning that approximately 86.4% of the variance in performance can be explained by the predictors. The ANOVA results confirm the overall statistical significance of the regression model. The low significance level (p = 0.000) indicates that the model as a whole has a significant relationship with the performance of mergers and acquisitions in financial institutions. The F-statistic further supports the model's effectiveness in explaining the variance. The coefficients provide insights into the individual predictor variables. Adequate project governance models, stakeholder communication strategies, and project risk and assuran","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135683975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EFFECT OF DEBT FINANCING ON FINANCIAL PERFORMANCE OF SELECTED STATE CORPORATIONS IN KENYA","authors":"HAMADI HAMISI MWAZITO, STEPHEN MWANZIA, PhD","doi":"10.61426/sjbcm.v10i4.2799","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2799","url":null,"abstract":"There was a recent interest of state corporations borrowing funds to manage their operations. This begged the question why debt financing was being opted for running state corporations. It was in this regard that this study examined the effect of debt financing on financial performance of selected state corporations in Kenya. The study was guided by the following specific objectives: To determine the effect of bonds on financial performance of selected state corporations, to assess the effect of debentures on financial performance of selected state corporations, to assess the effect of bank loans on financial performance of selected state corporations and to evaluate the effect of factoring on financial performance of selected state corporations. To underpin the study findings, information asymmetry and transaction cost theory was used. The study adopted descriptive survey study design and it had a target 206 state-owned corporations out of which a sample of 136 was drawn from using Yamane’s formulae. A structured questionnaire was used to collect information from finance and chief accountants of the selected state-owned corporations. Data analysis was done using SPSS version 26. The analysis indicated there is a strong positive relationship between debt financing and financial performance since. However, the study indicated that there is a medium positive relationship between bonds and financial performance. Further, the study showed that there was a very weak positive relationship between debentures and financial performance. It was clear that analysis indicated that there was a weak positive relationship between bank loans and financial performance. Lastly the study also showed that there was a very weak positive relationship between factoring and financial performance. Key Terms: Bank Loans, Bond, Debenture, Debt Financing, Factoring, Financial Performance CITATION : Mwazito, H. H., &amp; Mwanzia, S. (2023). Effect of debt financing on financial performance of selected state corporations in Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 961 – 978. http://dx.doi.org/10.61426/sjbcm.v10i4.2799","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135683809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"AN INVESTIGATION OF PROJECT MANAGEMENT PRACTICES ON SUSTAINABILITY OF SELECTED ROAD PROJECTS IN KIAMBU COUNTY, KENYA","authors":"FIONA KAHUTHU NYANDUKU, JOSPHAT KYALO, PhD","doi":"10.61426/sjbcm.v10i4.2785","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2785","url":null,"abstract":"This study investigated the effect of project management best practices on the sustainability of road construction projects in Kiambu County, Kenya. The specific objectives were determining the effect of stakeholder participation and involvement, management skills, resource allocation, and technological resource on the sustainability of road construction projects. The research study adopted explanatory and descriptive research design to establish the relationship between project management practices and sustainability of road construction projects. The target population was nine completed road construction projects and stratified random sampling used to draw a sample of 100 respondents. The data was analyzed using both descriptive, relational and inferential statistics. The f indings of the study indicated that managerial skills had a positive and significant effect on sustainability of road construction projects. This was attributed to development and adherence to systematic work plans and schedules by project managers which ensured that road construction projects are completed within time, budget, and required quality. The study also established that resource allocation had a positive and significant effect on sustainability of road construction projects. This was attributed to adequate allocation of physical resources, human resources, and funds for road construction projects. Stakeholder involvement also had a positive and significant effect on sustainability of road construction projects. There were negotiations with stakeholders to build a consensus which made stakeholders feel that they felt part and parcel of these construction projects. Finally, technology resources had a positive and significant effect on sustainability of road construction projects. This was attributed to utilization of management information system to coordinate road construction projects, and utilization of different software to complete specific tasks. This research study recommended that road construction project management should prioritize effective resource allocation, as it was established to have the most significant effect on both project quality and sustainability. Keywords: Managerial Skills, Project Management Practices, Resource Allocation, Stakeholder Involvement, Project Sustainability, Technology Resource CITATION : Nyanduku, F. K., &amp; Kyalo, J. (2023). An investigation of project management practices on sustainability of selected road projects in Kiambu County, Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 762 – 777. http://dx.doi.org/10.61426/sjbcm.v10i4.2785","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135725784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"E-GOVERNMENT AND SERVICE DELIVERY IN TAITA TAVETA COUNTY GOVERNMENT, KENYA","authors":"ZUHURA REHEMA, PERIS KOECH, PhD","doi":"10.61426/sjbcm.v10i4.2791","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2791","url":null,"abstract":"Despite the application of ICTs in Governments, issues of Government efficiency, effectiveness, public service delivery, promotion of good governance and enhancement of democracy have been of concern in most Governments. E-Government adoption is a reform that has the potential to mound Kenya’s public sector pitfalls and especially in the County Governments. The main objective of this study was to establish the effect of E-government on service delivery at the County Government of Taita Taveta. The study used Diffusion of Innovations theory, Meta theory, theory of Change, Technology Acceptance model, Expectancy – Disconfirmation theory and Efficiency theory. Descriptive research technique was used for this study and the population of interest was 118 employees at the County Government of Taita Taveta from IT department, finance and procurement. Yamane formula was employed to come up with 92 respondents. Questionnaire was used to obtain primary data and was in the form of likert scales questions. The study did a pilot study of 9 employees from County Government of Taita Taveta. Data analysis was done with the use of SPSS and Microsoft excel and presented using percentages, tabulations, means and other central tendencies. Correlation analysis, regression analysis and analysis of variance were used to test for the significance of the model. The results were presented by the use of tables. Electronic Government, Electronic Citizen, Electronic Business and Electronic Employee have significant effect on service delivery at the County Government of Taita Taveta. The study recommends that E-Government services should be designed with the user in mind and concise instructions for each step of the process. The study recommended that the E-Citizen platform can be improved by simplifying the user interface to make it more user-friendly. The county government can increase awareness of the e-Citizen platform by launching awareness campaigns through various media channels. The County government should offer online training programs that enable employees to learn new skills and improve their performance. The study also recommends that the County government should invest in strong cybersecurity measures to ensure the safety and security of citizens data. Key terms: E-Business, E-Citizen: E-Citizen, E-Employee, E- government, Service delivery CITATION : Zuhura, R., &amp; Koech, P. (2023). E- government and service delivery in Taita Taveta County Government, Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 866 – 881. http://dx.doi.org/10.61426/sjbcm.v10i4.2791","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135725906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PROJECT MANAGEMENT CAPABILITIES AND SUSTAINABILITY OF WATER PROJECTS FUNDED BY EMBU COUNTY GOVERNMENT, KENYA","authors":"MARTIN GITONGA MBOGO, JOSPHAT KYALO, PhD","doi":"10.61426/sjbcm.v10i4.2786","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2786","url":null,"abstract":"This study investigated the influence of project management capabilities and sustainability of water projects funded by the Embu County Government, Kenya. The study sought to determine the influence of resource allocation, stakeholder participation, management commitment, and digital inclusion on the sustainability of water projects funded by the Embu County Government, Kenya. The resource-based view, stakeholder theory, agency theory, and the technology acceptance model were used to underpin the study. A descriptive survey research design was adopted targeting 6 water projects with a target population of 167 project administrators, members of committees from these projects, local leaders, and operating staff from water projects being implemented by Embu County. The sample size of 100 respondents determined scientifically will be selected through stratified random sampling. Primary data was gathered using a structured questionnaire that will have undergone pilot testing. The findings established that that resource allocation, management commitment and digital inclusion have a significant impact on sustainability of water projects. Finally, stakeholder participation does not influence significantly on sustainability of water projects. The study concludes that appropriate resources deployment during project management is critical in ensuring that project is completed with the quality that was intended. Project management team must involve all the stakeholders for successful implementation of the project. Management commitment and sustainability of water projects are intertwined together and hence staff training, competitive reward and career progression is critical in successful project performance. Finally, digital inclusion is important during project management because it enables personnel in information sharing, data analytics as well as communication. Keywords: Digital inclusion, Management commitment , Project management capabilities , Resource allocation, Stakeholder participation , Project Sustainability CITATION : Mbogo, M. G., &amp; Kyalo, J. (2023). Project management capabilities and sustainability of water projects funded by Embu County Government, Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 778 – 795. http://dx.doi.org/10.61426/sjbcm.v10i4.2786","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135725787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"RISK BASED AUDITING AND CORPORATE GOVERNANCE COMPLIANCE AMONG COMMERCIAL STATE CORPORATIONS IN KENYA","authors":"KELVIN KAIRU NJENGA, FREDRICK WARUI, PhD","doi":"10.61426/sjbcm.v10i4.2784","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2784","url":null,"abstract":"This study investigated the consequence of risk-based reviewing on corporate governance compliance among commercial state companies in Kenya. This study used a descriptive cross-sectional method of analysis. The target population was Kenya's 33 commercial state businesses. The unit of observation was 492 Commercial State Corporation management employees and Chief Internal Auditors. Purposive sampling selected 112 interviewees. Self-administered surveys captured primary data. SPSS 27.0 analyzed data. Tables displayed data. Content analysis presented open-ended question qualitative data in prose. The study found that all personnel of the corporations were responsible for identifying and managing risks, and risk identification was a constitutive part of audit risk management practice with the objective to identify risk exposures inherent to the organizations’ processes. The study further found that the risk committee and sub-committee were not mandated by the board. The study also found that it was uncertain whether the management was devoted to upholding moral principles in the way the corporations were run. The study found that it was uncertain whether the problem of planning based on risks was being actively discussed by the auditing panel, and the firms implemented strategies agreed upon yearly goal to minimize risk variables following leadership conversation. It was determined through this study that audit quality, followed by audit risk management and internal control, had the greatest impact on the degree to which commercial state corporations in Kenya complied with best practices in corporate governance, while audit planning had the smallest impact. It is strongly recommended that organizations embrace a thorough and systematic approach when it comes to the assessment and evaluation of possible dangers to their operations. It is important that this procedure not only identify dangers but also evaluate and appraise them thoroughly. Research findings suggested that Kenya's commercial state enterprises improve audit quality by paying more attention to assigned tasks. The report also suggested that Kenya's commercial state enterprises give priority to developing a culture based on high ethical standards and honest dealings with customers. Key Words: Risk Management, Audit Quality, Internal Control, Audit Planning, Risk Based Auditing CITATION : Njenga, K. K., &amp; Warui, F. (2023). Risk based auditing and corporate governance compliance among commercial state corporations in Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 742 – 761. http://dx.doi.org/10.61426/sjbcm.v10i4.2784","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135725790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}