Contains PDF journal articles for this department http://ir.tum.ac.ke/handle/123456789/17315 2026-06-13T19:11:47Z 2026-06-13T19:11:47Z Kamau, Charles Guandaru Kavure, Benjamin Muzungu Lokuta, John Ewoi http://ir.tum.ac.ke/handle/123456789/17601 2024-05-29T00:00:39Z 2023-01-01T00:00:00Z

Audit Expectation Gap in Kenya Kamau, Charles Guandaru; Kavure, Benjamin Muzungu; Lokuta, John Ewoi The audit expectation gap is a major concern in Kenya's accounting profession, where auditors are expected to identify and prevent financial fraud and misstatements. The disconnect between what the general public anticipates from an auditor's report and what the audit actually offers is often referred to as the audit expectation gap. Several factors, including limited resources and the complexity of auditing, increase the complexity of addressing this gap. The literature reviewed evaluates a variety of factors, including audit committee characteristics, auditor characteristics, sustainability auditing, and audit education, which contribute to this gap. Overall, the literature suggests that there is a significant discrepancy between the expectations of the public and the actual responsibilities of auditors, implying that auditors need to improve their interactions with their clients and the general public. This study establishes that it is necessary to address a number of audit expectation gaps in Kenya, whichinclude those related to performance, standards, communication, and legal requirements. Regulators are required to provide clear standards and guidelines for auditors so as to maintain the standard of audit quality. This paper recommends that the effectiveness and credibility of auditing in Kenya be enhanced through a multidimensional strategy that encompasses regulatory oversight, public education, and auditor independence, thereby improving stakeholders' confidence in the financial reporting system. The findings from this research may inform the development of policies and regulations that will close the audit expectation gap and improve public trust in the accounting profession. https://doi.org/10.59413/eafj/v2.i1.4

2023-01-01T00:00:00Z Kamau, Charles G. Mohamed, Humam Bin http://ir.tum.ac.ke/handle/123456789/17526 2024-03-15T00:00:30Z 2015-05-29T00:00:00Z

Efficacy of Monitoring and Evaluation Function in Achieving Project Success in Kenya Kamau, Charles G.; Mohamed, Humam Bin This paper sets out to review literature on the efficacy of monitoring and evaluation in achieving project success in Kenya. Several studies have been carried out with an aim of determining the critical success factors (CSFs) which contribute to project success. The analysis of these studies shows a particular pattern of events. Some CSFs appears consistently in a number of studies. One such factor is the monitoring and evaluation (M&E) function. The researcher used literature review approach to analyze the factors related to M&E influencing project success. All the factors identified were grouped into four main categories which are: Strength of M&E team, monitoring approach adopted, political influence and project lifecycle stage. The study further identified management support as a mediating factor between M&E and the Project Success. A good M&E without management support is likely not to succeed. doi: 10.11648/j.sjbm.20150303.14

2015-05-29T00:00:00Z Queen, Kimorgo Naeku Kithae, Peter Paul Mutua, Jane http://ir.tum.ac.ke/handle/123456789/17493 2024-02-29T00:00:55Z 2019-01-01T00:00:00Z

Management Development Programmes And Employee Performance In County Governments Of Kenya Queen, Kimorgo Naeku; Kithae, Peter Paul; Mutua, Jane This paper aimed at exploring the role of management development programs on employee performance at the County Government of Narok, The study was guided by the following Research objectives: to determine the role of team building on employee performance at NarokCounty Government and, to ascertain how management conflict affect employee performance at Narok County Government. The study adopted a descriptive research design. The population under study was 1200 members of the Narok county staff. Data was collected from a sample size of 65 using both open and closed ended questions. Findings of the study were presented using tables and figures. Among the study findings were that team building was found to have a major role on the employee performance in Narok County and that it is a critical factor in enhancing employee performance. Likewise, conflict management was found to have contributed immensely in extending workers operating attitudes, productivity at work, and enhancing workers satisfaction. Finally, the paperrecommends that there is need for a longtime team building programs targeting all cadres of staff upon employment, and that employees should undergo conflict management to enhance employees’ working attitudes, to increase employees’ productivity at work and to contribute to employees overall satisfaction. http://dx.doi.org/10.24018/ejbmr.2019.4.6.116

2019-01-01T00:00:00Z Wanjiku, Nyaga Stella Kithae, Prof. Peter http://ir.tum.ac.ke/handle/123456789/17492 2024-02-29T00:00:54Z 2021-01-01T00:00:00Z

CAPACITY BUILDING AND WOMEN LEADERSHIP IN FARMERS’ COOPERATIVE SOCIETIES IN KENYA Wanjiku, Nyaga Stella; Kithae, Prof. Peter Kenyan economy predominantly depends on small holder agriculture which supports about 80% of the population. Farmer organizations play a fundamental role in harnessing the capacities of economically weak farmers through collective bargaining power. Women farmers play a critical role in provision of agricultural labor and hence food and nutritional security as well as economic development of their households and communities. Besides, women farmers form a considerable proportion of members of the cooperatives. However, their contribution and benefiting from both agriculture and in the farmer organizations is hindered by various socio-cultural factors. Women often have limited opportunities to participate in governance and management of the cooperatives with reason being lack of capacity to undertake the roles therein. However, development proponents have progressively made different efforts including capacity building aimed at changing this situation in the agricultural sector. The objective of the study is ‘To determine the effect of capacity building programmes on performance of women leadership in farmer cooperative in Kenya.The specific objectives of the study are: to evaluate the effect of governance training on women leadership and to assess the effect of financial management training on women leadership. The study utilized descriptive research design and survey method focusing on farmer cooperative societies in Kericho County. The target population was 15,000 registered members from farmer cooperative organizations in Kenya from which a study sample of 397 respondents selected through simple random sampling. Primary data was collected using structured questionnaires and interview schedules while secondary data was collected through literature review of documents such as capacity development reports. Analysis was done using descriptive statistics, thematic and content analysis. Pearson regression test was utilized to establish the relationships between capacity building programmes and performance of women leadership in farmer cooperative societies. The findings indicated that there is a moderately positive association (that is statistically significant) between governance training and women leadership as revealed by a correlation coefficient value (r) = 0.573 and p value =0.001. The results also revealed that there exists a moderately positive association between financial management training and women leadership demonstrated by coefficient value (r = 0.563 and p=0.001). It can be concluded that capacity building has a positive influence on the performance of women leaders in farmer cooperatives.

2021-01-01T00:00:00Z