ABSTRACT This paper examines the impact of internal audit function on good corporate governance in the public sector in Zimbabwe with particular attention on the State Owned Enterprises (SOEs). The focus was on the effect of internal audit on the risk management, internal control, reporting and compliance to corporate governance. A survey of 140 respondents in the SOEs sector was carried out using the quantitative research h design anchored on the post positivism research philosophy using qu...
ABSTRACT This paper specifies the impact of budgetary control measures on capital projects to the operational performance of the Zimbabwean aviation industry. In this study, the major objective was to identify the impact of budgetary control measures on operational performance. Mixed research design was used in data collection incorporating both the qualitative and quantitative approaches so that they could accompaniment each other in investigating the impact of budgetary control on capital ...
ABSTRACT Free Secondary Education policy was introduced in Kenya in 2008 with an aim of making sec-ondary education affordable so as to enhance access, transition, retention and student academic performance. However, this has not been realized in Mbita sub-county where the average prima-ry to secondary education transition rate from 2010 to 2014was at 46.94%, lagging behind the neighbouring Suba sub county and the national rates at 59.78% and 72.78% respectively during the same period. A rece...
ABSTRACT 6 Issues of overnight corporate shut downs have raised some eyebrows. The trust that investors and other stakeholders had in the company executives, independent auditing firms, board of directors, financial analysts and information distributors (Corporate Reporting Supply Chain) is slowly fading away. Mitigation procedures have been dreamt of and conceived but most of them could not be birthed. This research then serves as an evaluation of the impact of non compliance to IFRSs/IASs ...
ABSTRACT Current demand for soybean in Kenya is higher than production. The deficit which is over 95% is filled through importation from neighboring countries. Despite the high demand, adoption and production is low (0.56 to 1.1 t ha-1) against potential yield of 3.0 – 3.6 t ha-1. The low production is associated with low use of fertilizers. Farmers are using mineral fertilizers below recommended rates and they are not using organic fertilizers despite them being readily available. The obje...
ABSTRACT The research sought to establish the determinants of non-performing loans in the banking sector of Zimbabwe. The study covered the period from 2009 to 2013 using quarterly time-series data employing the ordinary list squares method to ascertain the factors that contribute to NPLs. Over the period, the non-performing loans have been on an upward trend despite the use of the multi-currency. The major research findings and conclusions is that inflation, unemployment and interest rates ...
ABSTRACT Strategic alliance is one of many methods of strategy development. It has been defined as a situation where two or more organizations share resources and activities to pursue a strategy. Alliances vary considerably in their complexity, from a simple two partner alliance co-producing a product to a one with multiple partners providing complex products, services and solution. Research on strategic collaboration between firms has received increasing attention in literature during the la...
ABSTRACT Research institutions are here for social good. Parastatal research institutions engage in activities relating to social and economic rights and are formed not to be suppliers of the goods and services but to advance knowledge and provide Science and technological support. However recent trends in the research sector from 2015 to date show increased beneficiaries on one hand but high employee turnover and de-motivation on another. This suggests a shortfall in application of knowledge...
ABSTRACT Public Private Partnership (PPP) is a long term agreement between public and private sector where risks and rewards are shared in developing a public facility. Private sector play a monumental role in bridging public finance deficit on capital projects. In Kenya, the government has created necessary environment for private sector participation in the country’s infrastructure development to spur economic growth. Despite the enactment of requisite laws and political support of PPPs, ...
ABSTRACT The insurance industry is a lucrative field with vast opportunities to explore. There has been a growth of insurance business in Kenya, with 2017 reports from AKI for instance showing an increase of about 43.8% of insurance agents from the year 2016. Previous studies have shown individuals and entities go without taking insurance covers to safe guard their entities. Regulators have been seen to put mandatory adoption of insurance services such as in the public service vehicles sector...
ABSTRACT The purpose of this research was to identify the role been played by ZAOGA FIF CEM in the rehabilitation of orphans and vulnerable children through the provision of their needs, the protection of their rights as well as the promotion of OVC participation in entrepreneual activities. Socio-eco-political, psychological, environmental and physical vulnerabilities of children have led to their exploitation and infringement of children‘s rights and have costed the nation by reversal o...
ABSTRACT Small and medium enterprises (SMEs) sector has continued to play an important role in the economy both globally and regionally. The Kenyan government has therefore encouraged the commercial banks to provide credit facilities to this important sector of economy. However, reports have indicated that there is low accessibility of credit facilities among the SMEs from the commercial banks. This study therefore sought to determine the effect of small and medium enterprises challenges on a...
ABSTRACT This study sought to investigate the impacts of budgeting and budgetary controls on the financial performance of Upper Manyame Sub Catchment Council (UMSCC) a statutory body in Zimbabwe. The specific objectives of the study were to analyse the budgeting and budgetary control techniques adopted at UMSCC, investigate the impact of budgeting system on the revenue of UMSCC, and to assess the impact budgetary control techniques have on the overall costs of UMSCC. The research was complet...
ABSTRACT This project aimed at investigating the safety, health and environmental (SHE) cost structures at Windmill Pvt Ltd. The problem of increased SHE costs at Windmill Ltd was the main thrust which prompted the need for the research. The research was done using both primary and secondary data sources, using the questionnaires and interviews as the research instruments. The questionnaires used for gathering data were administered by the researcher, achieving a total response rate of to 90...
ABSTRACT Kenya has experienced enormous growth in establishment of NGOs, with more than 100% increase between 1977 and 1987, striking over 23,000 by 1997 and 47,000 by 2016; thereby attracting increased foreign and local funding especially from 2006; reflecting renewed donor confidence in the government’s resolve for proper management of the economy. Despite the phenomenal establishment of sustainability drivers; being income generating capacity, income source diversity, financial planning ...