Strategic Journal of Business & Change Management最新文献

{"title":"CONSUMER CULTURE MODERATING EFFECT ON CUSTOMER DISPOSITIONS, ENABLERS ON TOOTHPASTE BRAND LOYALTY AMONG MILLENNIALS IN KENYAN PRIVATE UNIVERSITIES","authors":"THAISAIYI ZEPHANIA OPATI, PAUL GESIMBA, PhD, LILY NJANJA, PhD","doi":"10.61426/sjbcm.v10i4.2742","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2742","url":null,"abstract":"Millennials are avid users of technology giving them a platform to transition from local to global buyers via social media use therefore blurring boundary between consumer private life and marketing. While dispositions and consumers capabilities have an influence on brand loyalty few studies have positioned culture as moderator among the millennials. This study examined the moderation effect on the relationship between customer dispositions and enablers influencing brand loyalty among the millennials in the Kenyan private universities. Studies indicate that culture influences brand loyalty but its moderating effect is not known among millennials given their attitudes and capabilities. A descriptive research design using Hofstede Cultural Dimension was adopted to anchor the study. 399 millennials aged 23 to 43 studying at 19 chartered private universities students were targeted using a multi-stage sampling method via a self-administered Likert scale questionnaire. Additionally, Hierarchal Structural Equation Modeling Regression Analysis and Hayes PROCESS used to analyze the data. Results showed that consumer culture does not moderate the relationship between customer dispositions, enablers and toothpaste brand loyalty among millennials. They have a youth culture, avoid have perceived high-quality brands and opt for relevant cheaper one. They revere emotional connected brands which have built high switching costs. Managers should understand youth culture to formulate effective strategies for optimizing the millennials brand loyalty. Future research should explore the influence of culture and social media impact on shaping loyalty tendencies not only among millennials. Keywords; Customer Dispositions, Customer Enablers, Toothpaste, Brand Loyalty, Millennials and Consumer Socialization. CITATION : Thaisaiyi, Z. O., Gesimba, P., & Njanja, L. (2023). Consumer culture moderating effect on customer dispositions, enablers on toothpaste brand loyalty among millennials in Kenyan Private Universities. The Strategic Journal of Business & Change Management, 10 (4), 174 – 188. http://dx.doi.org/10.61426/sjbcm.v10i4.2742.","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136185079","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 PERFORMANCE OF PROJECTS IMPLEMENTED BY COMMERCIAL BANKS IN NAIROBI CITY COUNTY, KENYA","authors":"FLORENCE CHARO, LYDIA GACHENGO, PhD","doi":"10.61426/sjbcm.v10i4.2740","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2740","url":null,"abstract":"This study investigated the relationship between project management capabilities and the success of projects at commercial banks in Kenya. The research focused on four specific areas: influence of managerial skills on project performance, role of stakeholder engagement on commercial bank projects, effect of budget allocation on project performance, and the influence of employee training on selected commercial bank projects in Nairobi City County. The study was based on program theory and stakeholder theory and used a descriptive survey design. The population for the study were project managers from various commercial banks (N=294). A sample of 165 projects were chosen using proportionate stratified random sampling while data was collected through a structured questionnaire administered to project managers. SPSS version 25.0 was used to compute descriptive and inferential statistics, while the results were presented in tables and figures. Results indicated that all four predictor variables had a significant and positive linear relationship with project performance (p < .05). The study recommended that commercial banks should focus on improving managerial skills, increasing stakeholder participation, allocating adequate budgets, and providing relevant employee training to enhance project performance. However, the four variables only explained 57.9% of the variance in project performance, indicating the need for further research to include additional variables and explore other sectors beyond commercial banks. Future studies can also adopt qualitative techniques to supplement the quantitative findings in this study. Key Words: Managerial Skills, Stakeholder Engagement, Budget Allocation , Employee Training CITATION : Charo, F. &amp; Gachengo, L. (2023). Project management capabilities and performance of projects implemented by commercial banks in Nairobi City County, Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 143 – 162. http://dx.doi.org/10.61426/sjbcm.v10i4.2740","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136185088","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":"RETAINED EARNINGS AND PROFITABILITY OF MANUFACTURING FIRMS LISTED AT NAIROBI SECURITIES EXCHANGE","authors":"MAXWELL ABALA MULEKANO, JULIUS MIROGA, PhD","doi":"10.61426/sjbcm.v10i4.2741","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2741","url":null,"abstract":"This study sought to assess the influence of retained earnings on profitability of manufacturing firms listed at the Nairobi Securities Exchange. The study was guided by the following specific objective: finding out the influence of retained earnings on profitability of manufacturing firms listed at the Nairobi Securities Exchange. The study was guided by Pecking Order Theory. The study adopted descriptive research design. The study targeted 8 listed manufacturing firms at the NSE. The sample size was 8 listed manufacturing firms listed at the Nairobi Securities Exchange. Secondary data was collected for duration of 5 years (January 2016 to December 2020) annually. Descriptive and inferential statistics were analyzed using STATA 15. Descriptive statistics entailed central tendency (means) and dispersion (standard deviation). Inferential statistics such as regression and correlation analyses were also used to determine both the nature and the strength of the relationship between the dependent and independent variables. Analyzed data was presented using tables and graphs. The findings revealed that, retained earnings have significant positive effect on profitability of manufacturing firms listed at the Nairobi Securities Exchange. This implied that increase in the utilization of retained earnings in the capital structure would results to significant increase in profitability. The study recommended that it would be prudent to recommend that manufacturing firms listed at the Nairobi Securities Exchange adopt the use of retained earnings as a source of finance in most of their operations as compared to other sources of funds so as to maintain the positive relationship between retained earnings and financial performance. The study further recommended that the manufacturing firms listed at the Nairobi Securities Exchange should embrace retained earnings as sources of finance for new projects in emerging markets. Key words: Retained Earnings, Capital Structure, Profitability CITATION : Mulekano, M. A., &amp; Miroga, J. (2023). Retained earnings and profitability of manufacturing firms listed at Nairobi Securities Exchange. The Strategic Journal of Business &amp; Change Management, 10 (4), 163 – 173. http://dx.doi.org/10.61426/sjbcm.v10i4.2741","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136184863","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 BUSINESS PROCESS RE-ENGINEERING ENABLERS ON ORGANIZATION PERFORMANCE OF LOCAL AIRLINES IN KENYA","authors":"BERYL OPONDO, JARED DEYA, PhD","doi":"10.61426/sjbcm.v10i4.2739","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2739","url":null,"abstract":"This study established the impact of business process re-engineering enablers on organizational performance of Airlines in Kenya. The specific objectives were influence of top management support, information technology, organization structure and organization culture on organizational performance of local Airline operating in Kenya. The study used descriptive research method. Quantitative methods were applied in data collection and analysis. The study gathered primary data through structured questionnaires given to 143 randomly selected managers from the selected Airlines. Analyzed data was summarized, coded and entered in a computer aided tool (Statistical Package for Social Sciences (SPSS) for analysis which generated descriptive statistics such as means, standard deviation and frequency distribution. The results indicated that organization structure had positive and significant effect on organizational performance. Organization culture had a positive and significant effect on organizational performance. Information communication technology had a significant effect on organizational performance. Top management had a positive and significant effect on performance. On the other hand, the regression analysis revealed that the business process re-engineering explained up to 57.3% change in organizational performance of local Airlines operating in Kenya. The study concluded that business process re-engineering significantly influences organizational performance of local Airlines operating in Kenya. The study recommended that top management in local airline companies need to ensure that they support any implementation taking place in the organization. This can be achieved by them showing their commitment toward the implementation process. The study recommended that the management should invest in secure and faster Information communication technology system. Further, the ICT employees should keep improving system challenges highlighted by the users/customers. Key Words: Management Support, Information Technology, Organization Structure, Organization Culture CITATION : Opondo, B., &amp; Deya, J. (2023). Influence of business process re-engineering enablers on organization performance of local airlines in Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 106 – 142. http://dx.doi.org/10.61426/sjbcm.v10i4.2739","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136015444","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 CHANGE MANAGEMENT ON SUSTAINABILITY OF WATER SUPPLY SERVICES IN RWANDA: CASE OF BUGESERA DISTRICT","authors":"LAMBERT KARANGWA, SAMSON GITAHI NJENGA, PhD, EDWIN ODHUNO, PhD","doi":"10.61426/sjbcm.v10i4.2738","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2738","url":null,"abstract":"This study determined the effect of project change management on sustainability of water supply services in Rwanda. The study adopted a descriptive survey design . A descriptive survey method was used for this investigation. Stakeholders in the water industry, such as members of the district water board committee, WaterAid technical staff and chairs of water users' committees for water supply selling points, filled out a semi-structured and open-ended questionnaire that was then analyzed using statistical package for the social sciences (SPSS) version 21. Secondary data was collected via papers received from the Bugesera District office and from Water, Sanitation, and Hygiene (WASH) district partners, and primary data was collected through a survey. Respondents' perspectives formed the basis for the study's analysis and interpretations. Questions, interviews, and observations were administered to the participants; different strategies and incentives were also used; and all of these factors combined to form a new variable. Participants were asked to assess instruments' face-to-face and content validity at the request of the researcher. To maintain consistency, a test-retest procedure was implemented. Interviews were conducted with the help of a guide, and the results were analyzed with Content Analysis. Examples of inferential statistics include multiple regression, while descriptive statistics include percentages, rates, and counts. Multiple regression analysis was carried out in order to ascertain if a correlation existed between the dependent and independent variables. The reliability of the instruments was calculated using Cronbach's alpha. The instruments were declared trustworthy with a 0.7 test value. The analysis's findings revealed r = 0.596, p value of 0.01, positive association between project change management and sustainable water supply services. Thus, project change management improves services for sustainable water supply by 59.6%. According to the model summary the R-Square value is 0.064, indicating that about 6.4% of the variation in the availability of sustainable water supply services can be explained by project change management (p < 0.01). The study revealed a favorable correlation (r=0.253) between project change management and the provision of sustainable water supply services. The p-value for the analysis of variance in this study was less than 0.05 (F=20,294, =.000). Findings indicated a good connection between project change management and the availability of sustainable water supply services. The value of 20.029 was sufficient to demonstrate that the model was appropriate and applicable. The null hypothesis was rejected with a 95% confidence level due to the strong significance of the beta value t-statistics (α=0.000). Therefore, the findings of this study emphasized a strong and statistically significant correlation between project change management and the provision of sustainable water supply services in Rwanda. Acc","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135149354","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":"LEADERSHIP AND WORK ENVIRONMENT STRATEGIES ON PERFORMANCE OF GENERATION Z IN KENYA POWER AND LIGHTING COMPANY IN NAIROBI CITY COUNTY, KENYA","authors":"ZIPPORAH ANYANGO OGINGA, FELISTUS MAKHAMARA, PhD","doi":"10.61426/sjbcm.v10i4.2736","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2736","url":null,"abstract":"Kenya Power and Lighting being the major distributor of electricity in Kenya is anticipated to make supernormal profits. However, its performance has been on a decline since 2018 and this has led to lack of attractiveness leading to mass resignation of young employees. The dilemma most it faces today is how to retain this recent generation. Therefore, this study investigated the effect of leadership and work environment on performance of Generation Z in Kenya Power and Lighting Company in Nairobi City County Kenya. This study was anchored on the Human Capital Theory and Herzberg Two Factor Theory. The research adopted descriptive research design. The study population involved employees of Kenya Power and Lighting. The number of employees targeted were 200. The study used simple random sampling technique. The study obtained data through primary sources using semi-structured questionnaires. A pilot study was carried out which was done on 5% of the sample and this helped to test the validity and reliability of the research instrument. The data collected was analyzed using Statistical Package for Social Sciences (SPSS) which formulated a multiple regression model that illustrated the relationship between the independent and dependent variables. The study found that leadership and work environment had a positive significant influence on the performance of generation Z employees at Kenya Power and Lighting. The study concluded that Leaders have a profound impact on their overall work environment and that they create an atmosphere of trust and respect, which in turn fostered creativity and collaboration. Praising employees for good work can help foster a positive work environment for all. A leader needs to be able to identify potential problems early on and deal with them to avoid costly mistakes. Maintaining a level of empathy, respect and understanding between all employees can help foster collaboration and make team members heard, supported and valued at the workplace which improves work environment and hence performance. Key Words : Leadership, work environment and Employee performance CITATION : Oginga, A . Z., &amp; Makhamara, F. (2023). Leadership and work environment strategies on performance of generation Z in Kenya Power and Lighting Company in Nairobi City County, Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 77 – 89. http://dx.doi.org/10.61426/sjbcm.v10i4.2736","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135302965","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 PERFORMANCE OF NAIROBI CITY COUNTY GOVERNMENT, KENYA","authors":"ANDREW CHIURI MURAGE, MATHENGE THEURI","doi":"10.61426/sjbcm.v10i4.2737","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2737","url":null,"abstract":"T his study determine d the effect of internal audit practices on financial performance of Nairobi City County Government. I nternal audit practices were examined from the perspectives of professional competency, internal controls, internal audit standards, and internal audit independence. Three theories ; the agency theory, the attribution theory, and the procedural justice theory supported this research. The 106 employees in job groups K and higher from the Finance department in the Directorate of Accountants, Revenue, Procurement, and Internal Audit of the Nairobi County Government were the target population. This study used a census design due to the manageability and the size of the population of study. Structured questionnaires were employed as the primary data collection instrument. To analyze the data in this study, descriptive statistics such as percentages, means, and St andard deviation were employed. Additionally, inferential statistics such as regression and correlation were utilized. Tables were used to illustrate the statistical data. The study findings, which were supported by inferential statistics such as the Pearson correlation study, revealed a significant and positive correlation among the variables, with values ranging from 0.476217 to 0.54654. The findings were further validated through multiple regression analysis, providing predictive insights into the data. Based on these research outcomes, the researcher concluded that internal audit practices have a significant impact on the financial performance of the Nairobi County government. Consequently, it wa s recommended to strengthen and improve internal auditing practices, ensuring their effective implementation and reporting, to optimize the utilization of County resources and enhance financial performance. The study also suggest ed the implementation of additional financial reporting procedures to promote accountability in the utilization of County resources. Furthermore, it wa s recommended to prioritize audit competence to mitigate potential threats to the misuse of public funds. Key Words: Professional Competency, Internal Controls, Internal Audit Standards, Audit Independence CITATION : Murage, A. C., &amp; Mathenge, T. (2023). Internal audit practices and financial performance of Nairobi City County Government, Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 90 – 105. http://dx.doi.org/10.61426/sjbcm.v10i4.2737","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135302966","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":"EFFECTS OF CAREER MANAGEMENT ON EMPLOYEE PERFORMANCE AT BUKURA AGRICULTURAL COLLEGE, KAKAMEGA COUNTY","authors":"AUDREY CHEPKEMOI MUNAI, JEDIDAH MULI, PhD","doi":"10.61426/sjbcm.v10i4.2735","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2735","url":null,"abstract":"Organizations' employee performance is plagued by a number of issues, including lower productivity, difficulties setting priorities, making mistakes on projects, and missing deadlines. The main purpose of the study was to assess the effects of career management on Employee Performance at Bukura Agricultural College, Kakamega County. The study was guided by Self-Concept Theory. This study used descriptive survey research design. The target population of the study was 130 respondents and the sample size was 98, this comprised 3 Management Staff, 72 Academic Staff and 23 Support Staff. Data collection instrument for the study was questionnaires. The data collected was analyzed using descriptive and inferential statistics. Analyzed data was presented using tables. The study results showed that over three quarters of the respondents with an average Mean=3.81 and SD=0.361 agreed that career preparation provides an interface between current performance and future development, training of employees supports growth that enhances employee performance, training of employees is rarely done which contributes to the dismal employee performance and career preparation has been affected by the institutional culture which fail to recognize succession planning. The standard deviation suggests that variability was modest. Half of the respondents with a Mean=2.78 and SD=0.921 agreed that training of employees is done annually at Bukura Agricultural college. The standard deviation suggests that responses from the mean varied slightly. In conclusion career management plays a great role in the human resource sector and dictates employee performance of the organization. The study recommends to college principals and university chancellors to implement and evaluate a career management policy which is affected by the institutional culture that fails to recognize succession planning. Key Words : Career Management, Employee Performance, Succession Planning CITATION : Munai, A. C., &amp; Muli, J. (2023). Effects of career management on employee performance at Bukura Agricultural College, Kakamega County. The Strategic Journal of Business &amp; Change Management, 10 (4), 68 – 76. http://dx.doi.org/10.61426/sjbcm.v10i4.2735","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135902422","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":"INVESTMENT DIVERSIFICATION AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS LISTED AT NAIROBI SECURITIES EXCHANGE","authors":"JANES AWITI MAJENGO, CPA HESBON N. OTINGA, PhD, JULIUS MIROGA, PhD","doi":"10.61426/sjbcm.v10i4.2734","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2734","url":null,"abstract":"This study examined the effect of investment diversification on profitability of listed commercial banks in Kenya. Portfolio theory (in regards to Mutual funds), Capital Asset Pricing Model (Real Estate Investments), Q theory of investment (Investment in government securities) and Keynesian Theory of investment (Investment in shares) informed the study. The study adopted a casual research design approach where the target population was based on 11 commercial banks listed at Nairobi Securities Exchange. This study covered a 5-year period from 2018 to 2022. The study used secondary data that was extracted from the websites of the respective commercial banks listed at Nairobi Securities Exchange. Both descriptive and inferential statistics was computed using STATA 15. Descriptive statistics included mean, standard deviation, Maximum and minimum. Inferential analysis included Pearson correlation and linear regression analyses. The study used panel regression analytical model. This study conducted serial correlation tests, heteroscedasticity tests and multicollinearity test to evaluate the data collected before the actual analysis. findings revealed that investment diversification has positive effect on financial performance of commercial banks listed at Nairobi Securities Exchange. Investment in mutual funds, real estate and shares were found to have significant effect on financial performance and they explained up to 64.73% of the variation. In this regard, the study concluded that investment diversification has positive effect on financial performance of commercial banks listed at Nairobi Securities Exchange. The study therefore recommended management should compare each of the mutual fund options basing on desired risk, interest rate, and tenure, and choose a fixed deposit only after weighing the benefits and drawbacks of various mutual funds on the market. The management of the commercial banks listed at Nairobi Securities Exchange should strive to improve the financial performance of their banks through investment in shares preferably, preference shares. High liquidity produced by commercial banks listed at Nairobi Securities Exchange’s client deposits should be invested in a variety of government securities and bonds, which are backed by the government, the study suggested. Key Words: Mutual Funds, Investment in Shares, Government Securities, Real Estate Investment CITATION : Majengo, J. A., Otinga, H., &amp; Miroga, J. (2023). Investment diversification and financial performance of commercial banks listed at Nairobi Securities Exchange. The Strategic Journal of Business &amp; Change Management, 10 (4), 48 – 67. http://dx.doi.org/10.61426/sjbcm.v10i4.2734","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136279680","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 IDENTIFYING RISK ON PERFORMANCE OF KENYA REVENUE AUTHORITY IN COLLECTION OF TAX REVENUE IN KENYA","authors":"STEPHEN MAINA KARIUKI, MARK SUVA, PhD","doi":"10.61426/sjbcm.v10i4.2733","DOIUrl":"https://doi.org/10.61426/sjbcm.v10i4.2733","url":null,"abstract":"This study assessed the effect of identifying risk on performance of Kenya Revenue Authority in collection of national revenue in Kenya. The ultimate intention of the study was to benefit policy makers and academicians in the same quest. The study's time frame was from 2018 to 2022. The study was anchored on stakeholder theory. The study adopted a descriptive research method, from a population of 3906 KRA employees. A total of 294 divisional representatives were sampled using a mix of stratified, purposive and judgmental sampling. To the representatives of KRA there was a survey questionnaire structured according to the objectives of the study. The questionnaire was presented on a drop- and-pick method in order to ensure high response rate. In two steps, the data was coded and examined. In the first stage there was confirmatory factor analysis, the second stage was structural regression equation model. The imminent primary data was coded and analyzed statistically using R in lavaan programing language. Under the assumption of no linearity the data was analyzed using the structural equation model methodology to specifically identify the confirmatory factor structure followed by a measurement model in the form of multiple regression. The model was diagnosed using normality, model identification status testing, multicollinearity and model fit diagnostics of fit test. This was done by standardizing all the covariances. As part of ethical consideration the researcher created rapport with the respondents by assuring them of utmost confidentiality and presenting them with an authorization letter from NACOSTI. From the findings, risk identification had significant positive effects on KRA performance in national revenue collection. Policy recommendations from this study was that KRA can improve revenue collection performance by exploiting the potential in harmonizing the application of risk identification practices. Key Words: Revenue Collection, Risk Identification, KRA, Taxation CITATION : Kariuki, S. M., &amp; Suva, M. (2023). Effect of identifying risk on performance of Kenya Revenue Authority in collection of tax revenue in Kenya. The Strategic Journal of Business &amp; Change Management, 10 (4), 41 – 47. http://dx.doi.org/10.61426/sjbcm.v10i4.2733","PeriodicalId":22086,"journal":{"name":"Strategic Journal of Business & Change Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136279532","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}