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Item Effects of technological innovations on the financial performance of the banking industry(UoEm, 2024-01-30) WANAMI, FAITH NAFULAThe purpose of the research is to respond to the question, "How do developing digital technologies influence the efficiency of the banking system in Kenya?" 42 commercial banks participated as of the study's conclusion date of December 31, 2019. The collection of secondary data started in 2012 and is still going strong today. From their yearly reports, commercial banks provided information on their quarterly net income, asset quality, and liquidity. Every year, the CBK publishes a report outlining the results of their research; the report this year includes information on the total number of mobile transactions, the total value of Internet banking transactions, and the total value of ATM withdrawals. The diagnostic tests for normality, linearity, multicollinearity, and autocorrelation were used to determine if the data were suitable for the construction of a linear regression model. In this study, descriptive statistics were used for data analysis. This study used multiple regression models and inferential statistics to investigate the relationship between explained and explanatory portions. According to a correlation research, internet banking is favorably linked with the expansion of the banking industry, while ATM usage is positively correlated with economic growth. On the other hand, regression analysis revealed that although ATM and internet banking had a positive and significant influence on the performance of commercial banks, mobile banking had a negative and minor impact. According to the results, financial institutions should use technology advancements like mobile banking, internet banking, and ATM banking more.Item Effects of virtual marketing on consumer behaviour among agricultural small-scale farmers(UoEm, 2024-01-30) WAFULA, ANITA MACHUMADue to the increased access to the internet worldwide, most businesses have decided to move from the usual analog marketing techniques such as face-to-face marketing to the use of virtual/digital marketing. This has led to increased sales and income to manufacturers, encouraging further production. Virtual marketing increases sales through wider market access through social media and other internet accessories in less time. However, while some industries such as manufacturing and processing have made strides to embrace virtual marketing and increase their sales, the agricultural sector has lagged behind for years. This study therefore seeks to determine whether virtual marketing significantly affects production in the agricultural sector using macadamia production in Embu County, Manyatta County. The market equities theory and social media theories are examined to analyze their relevance to this thesis. The region is chosen for this study purpose because of the high number of macadamia farmers and the recent increased use of the crop for commercial purposes, especially around the University of Embu and markets such as Gakwegori and Kangaru. Variable data will be collected through structured questionnaires that will be randomly administered to macadamia farmers within the stated scope of the study. This study will use both descriptive and regression analysis to analyze the relationship between Facebook, WhatsApp and twitter marketing and annual yield of macadamia production. This study used both descriptive and regression analysis to analyze relationship between Facebook, WhatsApp and twitter marketing and banana production yield per year using farm size as intervening variable. the study collected data on other variables such as gender distribution of farmers, educational level which considered an important factor in enhancing productivity in the agricultural sector. Through regression analysis, this study found that WhatsApp, Facebook and twitter marketing influence agricultural production positively at 10% confidence level. Twitter and Facebook marketing were found to have greatest effect on macadamia production in Manyatta constituency accounting for about 21.87% and 21.18% changes in production respectively holding other factors constant. In terms of educational level, this study found that most of the famers in the area have O level as highest educational level. Majority of the famers also small-scale famers conducting macadamia faming on a land less than 5 acres. This study also revealed that most famers sell their macadamia products to their neighbours followed by processing firms then online customers.Item Effects of taxation on economic performance a case sof embu county government(UoEm, 2024-01-30) CHEROTICH, VIOLAThe main objective of this proposal/ study was to identify and analyze the effects of taxation on economic performance in Embu county government. There are different types of taxes i.e. income tax which is mainly imposed on employment income or rent income, capital gains tax (CGT) that charged on the whole of gain which accrues to a company or individual upon transfer of property in Kenya, withholding tax (WHT) which is deductible from certain classes of income at the point of making payment, value added tax (VAT) is charged on supply of taxable goods and services in Kenya. Taxation is one of the ways the county government is obtaining its revenue. The level of taxation thus affects the general economic growth and the development of the county. Agriculture i.e. rice farming, livestock keeping and macadamia nuts production is the main economic activity in the county and it has increased the economic performance in Embu county for a long period of time.Item Internal audit practices and fraud management in selected quoted companies in kenya ( a case study in state entities )(UoEm, 2024-01-30) PETER, SHADRACK NYAMASYODespite the fact that the majority of internal audit departments in many firms have embraced fraud management strategies, fraud is still common and is still reported. The issue of fraud, in all of its manifestations, including corruption, asset theft, and fake financial reporting, records a persistent upward trend In all nations, industries, and sectors. Fraud is a growing issue that affects both public and private enterprises. The first step in combating the fraud problem is for organizations to become aware that fraud does occur and that there is a strict requirement to proactively manage fraud. This awareness comes before the regulatory environment and the supervision authorities' monitoring. This study set out to determine the degree to which internal audit procedures support effective fraud management in Kenyan state corporations. All Kenyan state enterprises were the target population; The state corporations that were the subject of the investigation were sampled randomly. Data was gathered using structured questionnaires, which were later coded and analysed. 33 of the 40 state companies that were sampled for the study responded, yielding an 82.5% response rate. Fraud policy had a combined mean of 3.19, a standard deviation of 1.072, Periodic evaluation of fraud exposure had a mean of 3.13, standard deviation of 1.1.0, variance of 1.217, and a Pearson chi-square statistic of 0.582. Fraud prevention had a mean of 2.92, standard deviation of 1.1.0, variance of 1.217, and a Pearson chi-square statistic of 0.582. Fraud detection had a mean of 2.93, a standard deviation of 0.912, a variance of 0.832, and a Pearson chi-square statistic of 0.005. standard deviation of 0.956, a variance of 0.915, and a Pearson chi-square statistic of 0.319. The study comes to the conclusion that effective fraud management in Kenyan state enterprises depends on internal audit processes, a fraud policy, periodic assessments of fraud exposure, fraud prevention, and fraud detection. a variance of 1.149, and a Pearson Chi-Square value of 0.001 according to the researcher; In order to facilitate internal audit in the company, the researcher advises State firms to tighten their measures and promote fraud policy as one of their major governance policies. To guarantee effective fraud management; In order to promote internal audit and increase the likelihood that the institution will be successful at managing its fraud state corporations are required to analyze and assess the organization's exposure to fraud on a regular basis. State corporations are also required to put in place the necessary fraud prevention measures to support effective and efficient internal audit. Last but not least, state businesses need to evaluate their entire internal and external environments to aid in fraud detection and allow them to manage and report a successful fraud management.Item Impact of internal auditing in risk management in commercial banks in kenya.(UoEm, 2024-01-30) RANDA, JAMES OKULThe study is aimed at studying the impacts that internal auditing poses to the commercial banks in curbing various risks in Kenya. The study also focuses on the various problems that have affected commercial banks in Kenya which have resulted to the collapse of some banks. The study also focuses on coming up with various objectives or purposes like to explore on risk associated with commercial banks, to describe these types of risk and to explain how these have influenced success of various banks. The study also will focus on methodology to be used in acquiring data like questionnaire, we will conduct interviews to various managers and directors of various banks in Kenya. The study will also aim at various benefits of the study. The study will also aim at targeting a population of eight commercial banks.Item The impact of international financial reporting standards on corporate financial performance. A case study of saccos in embu county.(UoEm, 2024-01-30) KYALO, PETRONILLA NDUKUThis research project sought to establish the impact of the implementation of International Financial Reporting Standards (IFRS) on corporate financial performance of Saccos in Embu County, Kenya. The research involved a case study of selected Saccos in the county. The study collected both primary and secondary data from the selected Saccos to investigate the effect of IFRS on corporate financial performance. The research collected quantitative data, such as financial statement analysis, and qualitative data, such as interviews and questionnaires, to analyse the impact of IFRS on corporate financial performance of Saccos. The research will also carry out a comparative analysis between Saccos that adopted IFRS and those that did not. The study also included an analysis of the challenges faced by Saccos in Embu County in the implementation of IFRS. The findings of the research may be used to make recommendations that will help Saccos in Embu County improve their corporate financial performance through the implementation of IFRS. The research is expected to provide valuable insights into the impact of IFRS on corporate financial performance.Item Effect of internal control systems on financial performance of government institution. A case study of the university of embu(UoEm, 2024-01-30) THIRIMA, PAUL KAMAUThe aim of this study is to conduct a comprehensive revelation of the effects of internal control systems on the financial performance of government institutions. The study will be conducted at the University of Embu, which is currently undergoing a significant transformation as part of the country's education reform agenda. The study will target a sample size of 50 respondents from the institution in various departments that are finance related. The study will utilize a mixed-method approach that combines quantitative and qualitative data collection methods. A structured questionnaire will be used to gather quantitative data, while interviews with key informants will be conducted to collect qualitative data. The collected data will be analyzed using descriptive statistics, mean, standard deviation, and variances to examine the relationship between an effective internal control system and the financial performance of government institutions.In addition, the study will investigate the moderating effect of organizational culture, management support, and information technology on the relationship between internal control systems and financial performance. The project will recommend best practices for government institutions to adopt effective internal control systems, create a positive organizational culture, provide strong management support, and utilize information technology to enhance financial performance. The study will contribute to the existing literature on internal control systems in the public sector and provide practical implications for policymakers, managers, and practitioners at the University of Embu. The project will also highlight the importance of effective internal control systems in enhancing financial performance in government institutions, which will benefit the Kenyan economy by promoting transparency and accountability in the management of public funds.Item The impact of forensic accounting services on fraud prevention in the insurance companies of kenya(UoEm, 2024-01-30) OGANDO, ANGELA MORAAFraud is a major problem facing the insurance industry in Kenya and negatively impacts the entire insurance industry. For insurers, fraud risk is a complex issue that affects both insurers and insurers. While fraud raises insurance costs, making the industry uncompetitive, it causes insurance companies to pay high premiums. This research explores the function of national financial services in preventing fraud in the Kenyan insurance industry. The study examined all 49 insurers registered with the Kenya Insurance Companies Association in 2013. With the help of a good survey, important information is obtained. The collected data were coded and analyzed using the Statistical Package for the Social Sciences (SPSS).Item Effects of management accounting on financial performance on manufacturing firms in kenya [ktda and keroche breweries].(UoEm, 2024-01-30) NJOROGE, DANIEL FRANCIS KIMANIThis research project aimed at analyzing the effects of management accounting on the financial performance of two manufacturing firms in Kenya; KTDA and Keroche Breweries. The study purposed to identify the financial performance of the two firms, analyze the various management accounting tools used in each firm, and assess the impact of these tools on the overall financial performance of the firms. Qualitative and quantitative methods, including in-depth interviews, questionnaires, and financial analysis, were used to collect data. The results of the study provided insights into the effectiveness of management accounting tools in improving the financial performance of the two firms, and informed the implementation of effective management accounting strategies in other manufacturing firms in Kenya. The study was expected to contribute to the body of knowledge in the field of management accounting, and provide useful insights for business owners in the manufacturing industry.Item Impact of accounting ethics on performance of saccos in embu county: a case study of nawiri sacco limited in embu(UoEm, 2024-01-30) NDUNG’U, WANJIKU MARYWhile the Kenyan cooperate, sector has developed rapidly in the recent past, no one has investigated the impact of accounting ethics on performance of Saccos. Despite all these, the Saccos in Kenya face challenges which hinder them from attaining economies of scale. A study was therefore conducted to examine impact of accounting ethics on performance. The study was conducted among the sacco members, directors and the customers of Nawiri Sacco Society Limited in Embu county. The study was mainly anchored on the basic principles of accounting, principles of an accounting professional and the theories of accounting. The study used a descriptive survey to investigate the impact of accounting ethics on performance of saccos. The target population was 200 and the sample size was 40 which were composed of staffs, board of directors, accountants, auditors and sacco members. Structured questionnaires were self- administered to collect data from sampled and selected enterprises. Inferential and descriptive statistics were used for data analysis. The study results were presented through frequency tables, pie charts and bar graphs. The results revealed that management, leadership of the sacco, accountants and auditors have a great impact on the performance of the Sacco. The researcher recommended the accounting professionals to uphold transparency and provide accurate financial reporting. The staffs should also be well trained and have a conducive working environment, they should also be motivated and appreciated in order to ensure smooth delivery of services.Item Effects of technological innovations on the financial performance of commercial banks in embu.(UoEm, 2024-01-30) NZUKI, NANCY MBULAThis research project sought to evaluate the effects of technological innovations on the financial performance of commercial banks in Embu. The research was motivated by the fact that commercial banks play an essential role in the economy, and their performance determine the stability of the financial sector. The research was conducted using a qualitative approach, and data was collected from both primary and secondary sources. The primary data was collected through interviews and questionnaires administered to bank employees, customers and other relevant stakeholders. Secondary data was collected from published reports and financial statements. The data was analysed using descriptive statistics and regression analysis. The findings of this research provided a better understanding of the effects of technological innovations on the financial performance of commercial banks in Embu. The results of this research are beneficial to the government, commercial banks, customers and other stakeholders in designing policies that are beneficial to all parties. The findings of this research had implications on the financial performance of commercial banks in Embu and the entire financial sector.Item The effectiveness of integrated computerized accounting systems on the internal controls of saccos in embu county, kenya.(UoEm, 2024-01-30) MWENDIA, DOREEN WANJIRUThe security, integrity, and accessibility of financial data are at risk due to unauthorized access, data modifications, and data destruction in integrated computerized accounting systems (ICAS). The study assessed how well integrated computerized accounting systems (ICAS) affected SACCOs' internal controls in Embu County, Kenya. The study's goals were to ascertain the impact of segment information on the internal controls of SACCOs in Embu County and the impact of integrated financial operations on those internal controls. The study's conclusions are useful to SACCO management in adopting ICAS to strengthen internal controls, accounting software developers in developing software that satisfies SACCO needs, and future researchers as they serve as the foundation for subsequent studies. In Embu County, a composition county with branches of some of the largest SACCOs in Kenya, 50 out of the targeted 70 branch managers, supervisors, attendants, accountants, and directors participated in the study's descriptive survey designs. The five SACCOs in Embu County were the demographic that was targeted. The 50 branch managers, directors, supervisors, attendants, and accountants were all included in the census procedure. Only five SACCOs in Embu County answered to a closed-ended questionnaire that was used to gather data from the SACCOs there. Statistical Package for Social Sciences (SPSS) version 22.0 was used to analyze the data using Likert scales, descriptive statistics, and inferential statistics, and to show the results in tables and figures. Standard deviation and the mean were utilized as descriptive techniques. Multivariate regression analysis and correlation analysis are two inferential statistics that are used to assess the model's fit. According to the study's findings, computerized integrated accounting and integrated financial operations are favourably significant in enhancing internal controls, however segment information has a negative impact.Item Effects of internal audit functions on performance of saccos in embu county(UoEm, 2024-01-30) WANGWEE, MWANGANGIThis research project was meant to explore the effects of internal audit functions on the performance of Savings and Credit Cooperatives (SACCOs) in Embu County, Kenya. The study was mainly focused on assessing the role of internal audit functions in the performance of SACCOs and it adopted a qualitative research design to collect data from the SACCOs in Embu County. The study used interviews, focus group discussions and document analysis to collect the data. The collected data was then analyzed using thematic analysis. The findings of the study may be used to provide insights into the effects of internal audit functions on the performance of SACCOs in Embu County. The findings may also be used to generate recommendations and guidelines to improve internal audit functions in the SACCOs in Embu County. This research project is expected to provide valuable insights into the effects of internal audit functions on the performance of SACCOs in Embu County, Kenya.Item Internal control as a tool for efficient management in local governments in kenya. (a case study of embu county local government)(UoEm, 2024-01-30) MUTHINA, FAITH MWENDEThe study was looked for a case study on how internal controls affected efficiency management in the local county government, Embu. The goals of the study determined the degree of efficiency in local county government in Embu, identified potential solutions to the problems affecting the public sector there, and created a link between internal control and efficiency management. It came to an end that efficiency management and internal control systems have a strong beneficial association. As a result of the study's findings, it was concluded that there was a substantial positive association between internal controls and governmental management and that the internal controls used by the local county government in Embu were inadequate and undesirable. The following proposal was made for Embu local county government to increase, based on the study's findings: management should frequently provide timely feedback to address any current management issues., encourage employees to perform their jobs honestly and diligently rather than considering ways to steal from the company because of their poor pay, employ internal auditors with knowledge of implementing internal controls and assessing the observance of those controls by workersItem Financial factors affecting the growth of mortgage financing in kenya a case study of commercial banks in embu(UoEm, 2024-01-30) MICHENI, BRIAN KARANIFinancial institutions serve as a source of credit for both businesses and consumers. Statistical findings have consistently demonstrated that having access to money, including credit, has a significant impact on having access to and being able to afford basic, good commodities. Mortgage loans are one of these credit facilities, and they are affected by interest rates as well as other macro- and microeconomic factors. The interest rate has consistently stayed high, preventing mortgage uptake, despite the central bank's influence on the interest rate charged on mortgages by different lenders. This study's goal was to look into how interest rates affected the number of mortgages taken out by Kenyan banking institutions. The multiple regression approach was used in this study along with a comprehensive research approach. The study made use of original data collected from a sample of Kenya Commercial Bank workers who were involved in mortgage finance in Embu County. Tables and graphs were used to illustrate the statistically analysed data using SPSS softwareItem Effects of marketing promotional tools on perfomance of rental office properties in embu county, kenya.(UoEm, 2024-01-30) KISILU, VIRGINIA NZILANIThis study's main goal is to ascertain how marketing promotional tools—such as advertising, sales promotion, public relations, and personal selling—affect the performance of office rental properties in Embu County, Kenya. The specific objectives are to assess the impact of advertising on the performance of commercial office rental properties in Embu County, Kenya, the impact of sales promotion on the performance of commercial office rental properties, the impact of public relations on the performance of commercial rental properties, and the impact of personal selling on the performance of commercial office rental properties. This study employs a descriptive and causal comparative research design. The selection of the 50 commercial office buildings with four or more stories that satisfy the Embu County planning standards was done using purposeful sampling, a sort of nonprobability sampling. To create a sample that accurately represents the population, a deliberate selection of particular population units is known as purposeful sampling. The main technique for acquiring data for the study is the questionnaire. Questionnaires were distributed to the owners, tenants, and managers of commercial office rental facilities in the Kenyan county of Embu in order to collect primary data. Content analysis was used to examine qualitative data more impartially than by comparing content based on respondents' perceptions.Item Effect of proper bookkeeping on the financial performance of small medium enterprises in embu county, kenya.(UoEm, 2024-01-30) GAKURUBU, ESTHER KIRIGOThe goal of this study is to look at how proper bookkeeping affects financial performance of small medium enterprises in Embu County, Kenya. The research proposal was guided by the following research question; how does cashbook affect the performance of small medium enterprises? How does ledger recording and keeping impacts on performance of small medium enterprises? How proper keeping and recording of bank reconciliations affects performance of small medium enterprises. This study targeted a population of 33 SMEs in Embu County. A stratified random sampling technique was used to sample 30 respondents, at 5% margin error, which will represent 67% of the target population using Yamane’s formula. The data was collected by use of open and closed questionnaires, which was analyzed both qualitatively and quantitatively.Item Role of forensic auditing in detection of fraud and enhancing accountability in embu county(UoEm, 2024-01-30) KINYUA, MORRIS MURIMIThe top management of many firms is finding it difficult to manage fraud in the twenty-first century. Most businesses worldwide refuse to acknowledge they are capable of deceit. According to studies, fraud can happen both internally and internationally and may involve clients, staff, or other important stakeholders in a firm. According to the findings of previous studies, fraud can happen even when there are regulations, tools, and models in place. Nearly all areas of the economy in Kenya have had instances of fraud. The current study's was to explore and produce conclusive findings on how policies on forensic auditing and forensic instruments for fraud management and forensic auditing, level of knowledge regarding forensic auditing techniques, and how compliance of skills are used. Nearly all areas of the economy in Kenya have had instances of fraud. The goal of the current study was to look into and produce conclusive findings on how forensic policy works Accounting, fraud instrument tools, knowledge of forensic accounting procedures; as well as how forensic auditing expertise is used fraud control in County Government in Kenya has been all discussed here. The study comprised one county in Kenya, which is Embu County with a target population of 40 staff members. Analyses of both quantitative and qualitative data will be conducted using a case study methodology.Item Impact of internal controls on financial performance of savings and credit cooperative societies in kenya(UoEm, 2024-01-30) WANJAU, KELLY WACHIRAThe purpose of this research study was be aimed at establishing the impact of internal controls on financial performance of Savings and Credit Cooperative Societies (SACCOs) in Embu County Kenya. The Savings and Credit Cooperative Societies (SACCOs) industry in Kenya constitutes a significant proportion of the national economic and social wellbeing. However, a sizeable amount of (SACCOs) have been facing a myriad of challenges, whereby a vast majority of them have centred around mismanagement which point towards presence of weak internal controls or lack thereof of them in totality. The direct implication of the lack of strong internal controls has been echoed in the financial performance of the SACCOs which has also led to some of them collapsing and causing losses of member’s savings. The findings of the research study was reliant on both primary and secondary data which will be obtained from annual reports of SACCOs. The study adopted a descriptive research design in which through a non-probabilistic sampling technique, a sample will be derived out of total target population of members of staff from the SACCOs within Embu county, to whom carefully pre-tested questionnaires were administered.Item Forensic accounting as a way of preventing fraud in organizations, a case study of embu county(UoEm, 2024-01-30) KANANA, NELLYFraud has become a major issue that many organizations are struggling to control. Fraud mostly involves the stakeholders of the organization; employees, suppliers, clients. Kenya has reported several cases of fraudulent acts. The study intended to find how forensic accounting can be used as a tool of preventing fraud. The study was conducted in Embu, Kenya. The research design used was descriptive and quantitative and qualitative data used for analysis. The data was collected using a questionnaire. This enabled collection of data that clearly demonstrated how fraud can be prevented by use of forensic accounting. The study established that several organizations in Embu county adopted components of forensic accounting such as; robust internal controls, management override of controls, proactive fraud audit, compliance with policies, segregation of duties, dispute resolution and litigation support to detect and prevent fraud.