The study aimed at determining the influence of evaluation strategy on corporate planning in revenue collection at Kenya Revenue Authority. The research was guided by Stewardship Theory and the Theory of Constraints. It adopted a cross-sectional survey design which is analytical in nature. The study targeted a population of 386 KRA employees from 3 KRA stations in north rift region. The study sampled 191 respondents using simple random sampling method. Data collection was done through questionnaires. Descriptive statistics and inferential statistics were used to analyze data. Descriptive statistics involved the use of frequency, percentages mean and standard deviation. Inferential statistics involved the use of correlation and regression model. The results of the study was presented using tables and figures. The study results showed that evaluation strategy is statistically significant with revenue collection. The study findings would be beneficial to the government in relation to policy making and strategy formulation in line to its expectations from KRA as an institution. The findings of this study would also give KRA management relevant information to help them build and improve their strategic responses in relation to revenue collection in order to satisfy its mandate to Kenyan people. Equally, the findings of this study would enrich existing knowledge and hence would be of interest to both researchers and academicians who seek to explore and carry out further investigations

Financial management strategies are crucial determinants of sustainability of table banking groups. It enables groups set clear goals, efficient utilization of resources, proper decisions in sourcing of finances and dividends decision making. The main purpose of this study was to establish the relationship between liquidity management strategies and sustainability of table banking groups in Uasin Gishu County, Kenya. The study was founded on liquidity preference theory and life cycle theory. The study adopted the descriptive survey research design. The target population were all table bank groups in Kenya. The accessible population was 538 registered table bank groups in Uasin Gishu County. A sample of 230 groups was involved in the study. Two stage sampling technique was used to narrow down the sub-counties. Purposive sampling technique was used to select 3 sub-counties out of six sub-counties in Uasin Gishu County. Simple random sampling technique was used to select respondents for the actual study. Self-administered questionnaires were used to collect data. Both descriptive and inferential statistics were used for data analysis. Descriptive statistical tools included frequencies, percentages, mean, variance and standard deviations. Inferential statistics included Pearsons Product Moment Correlation and multiple regression analysis. Findings were presented in tables, charts and graphs. The study established that liquidity management strategies positively and significantly influence sustainability of table banking groups (ß=0.535; p < 0.05). It was concluded that proper financial management strategies could enable table banking groups to enhance their sustainability. The study is expected to guide organizational policy makers and investors as well as financial advisors and consultants on financial management strategies. The study recommended that risk management strategies should be incorporated in financial management strategies. It was also recommended that theories anchored this study should be applied so as to enhance sustainability

Integrating e-procurement in hospitals’ supply chain units has made it possible to conduct procurement practices effectively as compared to the manual methods of recording procurement and general conducting of procurement functions. However, the performance of hospitals in delivering high quality of services has reduced due to lack of an e-procurement system in some hospitals. Hospitals with e-procurement systems also face challenges. The purpose of the study was to establish the effect of e-invoicing practices on organizational performance. The study adopted the use of diffusion of innovation theory institutional theory to relate to the study. The study employed a descriptive survey of 5 hospitals. The sample size was 367 respondents. Questionnaires were the main types of data collection tools. The main findings of the study were as follows: In relation to e-tendering, the main findings of the study was that majority of the respondents strongly agreed that there is increased competitiveness in the tendering bid for the hospital. The result on inferential analysis was that e-invoicing is positively and significantly affecting organizational performance (ß = 0.805; P < 0.05). The study findings will be of great significance to Uasin Gishu County Hospitals as it was deemed to shed light on how e-procurement practices could have affected the performance of the supply chain; to hospitals in other counties. The study recommended that the best models to be adopted when creating e-procurement practices systems relationship with suppliers and also emphasize the need to create the relationship models with the suppliers; to other future study and scholars, the study was expected to explain the concept of e-procurement practices and its impact on hospital performance while at the same time act as a basis for future research.

Corporate governance an integral part of the firms in both the public and the private sectors. Saccos need to improve their corporate governance in order to compete globally. The purpose of this study was to establish the effect of risk management on corporate governance in Sacco’s in Nairobi County. The study was guided by the credit risk theory. This study adopted descriptive research design. The study targeted 45 licensed SACCOS in Nairobi County with a population of 180 respondents who worked for 45 licensed SACCOS by SASRA in Nairobi County. The sample size for the study was 124 respondents. Purposive technique and simple random sampling was used to select a sample size that represented all employees in filling questionnaires. In order to establish the validity and reliability of the instruments, a pilot study was carried out in Eldoret town. Data was analysed using descriptive and inferential statistics. The study findings indicated that there was a statistical significant relationship between risk management and corporate governance in Sacco’s in Nairobi County (t=2.226, P<0.05). The study recommended that the SACCOs should adopt risk management and effectively used to identify risk exposure in order to strengthen corporate governance. The policy makers should ensure that risk management is incorporated in all management decisions being taken to enhance corporate governance

Internal controls help the institution to understand the organization’s structure, work, and authority flows. They are designed to provide reasonable assurance regarding the achievement of operational objectives. Cases of fraud have significantly increased in public universities due to weakness of internal controls functions. The study was conducted in order to determine the relationship between risk assessment. This study was founded on prospect theory. Descriptive survey research design was used. Target population was accountants and internal auditors, the accessible population had involve 34 accountants and internal auditors at the University of Eldoret. A pilot study was conducted in order to test the validity and reliability of the research questionnaire. Content validity was used as a validity test while reliability was tested using Cronbach’s alpha coefficient. The study used primary data. Primary data was collected using structured questionnaires. Both descriptive and inferential statistics was used for data analysis. Descriptive statistical tools included frequencies, percentages, means, variances, and standard deviations. Inferential statistics included Pearson’s Product Moment Correlation and multiple regression analysis. Findings revealed that risk assessment (ß1 = 0.133; p < 0.05), positively and significantly influence fraud detection and prevention in the institution. It was concluded that adequate internal controls could reduce fraud detection prevention. The study recommends that decision making and understanding how risk influences decisions is imperative. The study further recommends that the governing body, possibly supported by the audit committee, should ensure that the internal control system is periodically monitored and evaluated. The study findings will guide the institution to reduce variance in budgets through better reporting and budgetary control measures that reduces cases of fraud. It is expected that the findings will improve on internal controls in the organization.