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This study examined the effect of deposit diversification on the financial performance of Deposit-Taking Savings and Credit Cooperative Societies (DT-SACCOs) in Kenya and evaluated the moderating effect of corporate governance on this relationship.  The study adopted a positivist research philosophy and a causal research design. The target population comprised 176 SASRA-licensed DT-SACCOs in Kenya, from which 122 SACCOs with complete financial records for the period 2015–2024 were selected using simple random sampling. Panel data techniques, including fixed-effects and random-effects regression models, were employed to estimate the direct and moderating effects, while hierarchical regression was used to test the moderation hypothesis. The findings revealed that non-withdrawable deposits significantly and positively influenced both surplus and dividend payout after introducing lags, whereas withdrawable deposits had no significant effect on financial performance. The results further established that corporate governance had a positive and significant direct effect on financial performance and significantly strengthened the relationship between deposit diversification and financial performance. The findings provide practical guidance for DT-SACCO managers and policymakers to strengthen stable deposit mobilization and corporate governance as mechanisms for enhancing financial sustainability and institutional performance.

Marketing effectiveness, a technique aimed at improving marketers' outreach to customers to optimise marketing expenditures, has consistently demonstrated efficacy in a highly competitive landscape. Nonetheless, its empirical mediating function continues to be a subject of inquiry among many experts. This study aimed to examine the mediating function of marketing effectiveness in the relationship between interactive marketing and the marketing performance of Micro and Small Enterprises (MSEs) in the Nyanza Region, Kenya. A cross-sectional survey study approach was employed, targeting a population of 3,211 registered MSE owners in Nyanza, from which a sample size of 356 was determined using Yamane's (1967) formula. Data were gathered by questionnaires and analysed utilising descriptive and inferential statistics with SPSS version 26.0. The analysis reveals that interactive marketing significantly influences marketing performance (t = 19.933, p < 0.5); interactive marketing also significantly affects marketing effectiveness (t = 19.331, p < 0.5); furthermore, marketing effectiveness significantly impacts marketing performance (t = 15.238, p < 0.5). The indirect test indicates that marketing effectiveness, as an intervening variable, can mitigate the impact of interactive marketing on marketing performance.

This study analyses the impact of external debt on the financial performance of commercial banks in Kenya for the period 2008-2022. Employing descriptive, correlational, and inferential research designs, the study reviewed data from the Central Bank of Kenya, the World Bank, KNBS, and IMF on a quarterly basis. By employing the Augmented Dickey-Fuller test, ROE and external debt were further qualified to be stationary at first difference. The results highlighted by the Autoregressive Distributed Lag (ARDL) analysis indicated a statistically significant negative relationship between external debt and financial performance; the coefficients (-0.8998) confirmed that for every unit of increase in external debt, there would be a decline in ROE by 0.8998 units. The study establishes that external debt has been detrimental to the financial health of Kenyan banks due to the economic pressure it brings to the sector. For this purpose, it suggests that the government should avoid borrowing from external sources, and it has advised the development of measures that encourage overseas investors to invest in the country's banking sector. The policy of attracting FDI can enhance capital availability and alleviate the financial load on banking institutions. Relaxing regulations that restrict foreign investors would pave the way for this and help increase the bank’s performance, thus enhancing long-term economic growth.

Dividend payout is one of financial options that Saccos consider as part of the key performance indicators for Saccos. Deposit taking Saccos in Kenya have faced numerous challenges namely, governance, managerial and operational such that the performance of a number of them continues to be sub optimal according to the report by SASRA. Therefore, this study sought to examine the influence of board characteristics on dividend policy of deposit taking Saccos in Kenya under guidance by agency cost theory. The study utelized causal design and descriptive survey design. The targeted population was 403 stakeholders sampling 201 through stratified simple random sampling. The sacco directors/chairpersons and the CFO/CEOs formed unit of analysis. Closed ended questionnaires were applied for primary data. A list of 20 Saccos in Starehe Sub County, Nairobi County were basis for pilot test to establish reliability and validity of research instruments. Cronbach Alpha was employed to ascertain reliability, whereas content and construct validity were utilized to attain validity. The data underwent analysis through the application of descriptive as well as inferential statistics. The investigation ensured that the assumptions of linear regression were satisfied before conducting numerous linear regressions. Tables were used to present data. The results indicated a positive significant association between board characteristics practices and dividend policy P:0.000<0.05 hence conclusive that deposit-taking Saccos in Kenya focused on board characteristics as envisaged. The study recommended that Sacco’s should diverse the board features to ensure they accommodate the dividend policy framework. 

Audits are essential because of the separation of ownership and control in modern economies. Shareholders or owners delegate resources to management to enhance their wealth under this arrangement. Therefore, they want the agents to provide authentic, precise, and impeccable reports. Therefore, the research evaluated the effect of auditor independence on the performance and the moderating effect of firm size on the relationship between auditor independence and the performance of deposit-taking SACCOs in Kenya. The study was based on Agency theory. The study used a descriptive survey research technique. The study used primary data collected using structured questionnaire. A sample size of 223 was selected by a simple random sampling method from a target of 504. Descriptive and inferential statistics were used to examine the data using the SPSS 26 software. The R2 of 0.512 suggests that 51.2% of the variability in the financial performance can be accounted for by the auditor's independence. Firm Size increased the R2 to 0.714 an indication that it is a significant moderator on the relation between internal audit independence and performance. For each one-unit rise in Sacco size, the impact of the Auditor’s Independence on financial performance increases by 0.222 units substantially (P=0.000). The study concluded that Sacco size has a significant moderator in this study. The study recommended that Saccos should tailor their strategies and internal audit processes based on their size. Larger Saccos may benefit from more robust auditor independence measures and closer scrutiny of financial performance indicators.

Fee collection tactics are measures that school administrators do to achieve the school's objectives by putting together the sum thought appropriate for school fees charges, such as creating automatic fee payment plans and sending out reminders to parents. There are challenges associated with fee payment as parents are the main contributors, yet they are in different economic position. The government has consistently delayed funding their portion which is still below required standards. Therefore, this study was focused on school fee collection strategies and financial accountability of Public Secondary Schools in Khwisero Sub County. The study was guided by agency theory. The research design used in this study was a descriptive survey. The 25 public secondary schools in the Khwisero sub-county of Kenya represented the 50 stakeholders who were the focus of the study. The county schools auditor, who oversaw all of the schools in the research, was also a part of the census survey that included all 50 stakeholders. Data was gathered with the help of standardized questionnaires. Mean and standard deviation were used for descriptive statistics, while Pearson correlation and simple linear regression were used for inferential statistics. SPSS, a statistical program used in the social sciences, helped with this. Tables were used to present the data. The financial transparency of public secondary schools in Khwisero sub County, Kakamega County, was significantly influenced by the collection tactics with an R2 of 0.504. The research suggests that public secondary schools should incorporate school factors that have a significant impact on financial accountability into their main key elements that should be considered when handling school fund accounts and find ways in which fee collection can be enhanced to ensure there is adequate cashflow.

This study aimed to determine the impact of interactive marketing on the marketing performance of MSEs in Kenya's Nyanza region. The research was founded on the positivist paradigm. The study employed a cross-sectional survey methodology. Targeting 2,503 MSEs and sampling 356 respondents using the Yamane formula and simple random stratified sampling The self-administered, semi-structured questionnaire used to collect the primary data was analyzed using regression analysis. Cronbach's alpha and the Shapiro-Wilk test were used to examine the reliability and normality of the data, respectively. Interactive marketing was found to have a significant impact on marketing performance (t = 19.933, p = 0.0000.05). Therefore, the study recommends extensive implementation of interactive marketing to improve the marketing performance of micro, small, and medium-sized enterprises (MSEs), which would ultimately contribute to increased profits and stability.

The study sought to examine the effect of Accounting Information and Communication control on the financial performance of Sacco’s in Kenya. The study employed a mixed research design targeting 175 Sacco’s with 875 respondents. A purposive sampling technique was used to select the CEOs, Finance Managers, Risk Managers, ICT Managers and Internal auditors. Data were collected by the use of both primary and secondary techniques. Primary data collection was using questionnaires, while secondary data detailed document analysis of audited accounts to capture information on financial performance. A pilot study was conducted in Nairobi County. Content and construct validity were tested at a KMO value of 0.870, which signified that factor analysis was appropriate. Cronbach Alpha was applied to establish reliability, ranging from 0.859 for accounting information and communication control to 0.916 for financial performance. Data were analyzed by use of descriptive and inferential statistics. Descriptive analysis included; frequencies, Mean, Standard deviation and percentage, while inferential analysis involved regression analysis. The results showed a significant positive relationship between Accounting Information and Communication control and financial performance (r=0.661, P=0.000). Accounting Information and Communication control explained 43.7% (R2 =0.437) of variance in financial performance; the beta value for Accounting Information and Communication control from the regression model was 0.551 at p< 0.05.  The study concluded that Accounting Information and Communication control has a significant positive effect on financial performance. The study recommended that SACCOs conduct periodic reviews of the effectiveness of its accounting information and communication system to ensure management receives timely, relevant, and reliable reports for decision-making.

The objective of this study was to determine the effect of public sector financial information disclosure on the quality of financial reporting in public secondary schools in Kakamega County. This study was premised on a theoretical foundation based on legitimacy theory. The study employed a descriptive research design. The study targeted 419 public secondary schools, from which a sample of 205 public secondary schools was obtained using a stratified random sampling technique. The study used Primary data, which was collected using a structured questionnaire. Data were analyzed using version 26 of the Statistical Package of Social Sciences (SPSS). Descriptive and inferential methods of data analysis were used. The analyzed data was presented using tables, models, frequencies and percentages. The study found that public sector financial information disclosure was significant at (? = 0.790, t = 15.488 at p<0.01) on quality financial reporting. From the R Square, it accounted for 54.7% of the variance in quality financial reporting (p = 0.000). The study concluded that disclosure of public sector financial information significantly affected the quality of financial reporting in public secondary schools in Kakamega County. The study recommended that there is a need for financial information and reports to be made available to the users in a timely fashion and in the correct format and language that can make it easy for them to analyze and interpret. This would ensure that there is adequate disclosure of going on concern information which is more comprehensive, integrated and more helpful in decision-making process.

Knowledge management is becoming indispensable in organizations since it is a powerful weapon for achieving competitive advantage. However, there is still a dearth of literature for employees and managers in organizations to link their investments in knowledge management and the value the organization gets in terms of employee engagement. This study was designed to assess knowledge management and employee engagement in the hospitality industry in the North Rift region of Kenya. An explanatory research design was adopted with a target population of 580 employees from star-rated hotels in the North Rift region out of which a sample size of 234 respondents was picked. Data was collected using questionnaires and interviews and analyzed using descriptive and inferential statistics using SPSS version 25.0 for quantitative data and thematic analysis of interview data. From findings, knowledge management explained a 50.4 percent variation in employee engagement. A coefficient of .728 indicated that a unit change in knowledge management leads to .728 units of positive change in employee engagement. Knowledge management significantly affects employee engagement thus the rejection of the null hypothesis. The hospitality business should invest in proper employee knowledge-sharing initiatives to enhance employee competence and motivation, resulting in high levels of engagement. The finding of this study can help major stakeholders in the hospitality industry to strengthen knowledge management for employee engagement.

This study sought to determine the contributions of satellite campuses on financial sustainability of public universities in Kenya. The specific objectives will be to examine how financial accountability and effective management contribute to financial sustainability of public universities in Kenya. The study adopted descriptive survey research design. The target population was 176 selected staff of public universities in Kenya of which all of them were used in the study. The study adopted both descriptive analysis and for inferential statistical analysis data was cleaned coded and correlation analyses done the findings were financial accountability was positively correlated and significant p< 0.0. For regression also financial accountability as well as resource allocation and effective management had a positive relationship with financial sustainability. R squared was 0.731 therefore financial accountability and resource allocation explained 73.1% of variance in financial sustainability. Moderation was established using hierarchical regression, when the interaction terms of the moderator were added the value of R squared changed from 73.1% to 79.4% thus effective management and leadership had moderating effects on the relationship between financial sustainability and contribution of satellite campuses.Thus universities should mobilize resources from development partners and  focus on recovering full economic costs and investing in its infrastructure including human, intellectual and physical adequately to maintain future productive capacity to deliver its strategic plan and serve its customers.