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Item Assessment of The Effect of Talent Acquisition Strategy on Organizational Performance of Real Estate Firms in Nairobi County, Kenya.(African Journal of Emerging Issues (AJOEI)., 2024) Wandiga, Eunice Ngina; Wairimu, Priscillah Kimiti; Mwihaki, BethPurpose of Study: The study sought to assess the effect of talent acquisition strategy on performance of real estate firms in Kenya. Problem Statement: Globally, the real estate sector has had various challenges like increased competition, changing consumer behaviour, changing economic trends, Inflation and fluctuating Interest rates among others. In Kenya for example, challenges include; access to finance, land ownership and titling issues, market fluctuations, bureaucracy, corruption, changing economic trends and limited access to information. The challenges have led to high turnover rate and poor employee performance in the real estate industry. Methodology: The study used a descriptive research design and targeted382 managers drawn from top level management, middle level management and first line management who work in the real estate firms. A sample size of 115 participants was chosen through proportionate stratified sampling. SPSS version 28 aided data analysis involving both inferential statistics (correlation and regression analysis) and descriptive statistics (measures of frequency, central tendency and dispersion).Result: Regression coefficient results showed that talent acquisition strategy (β = 0.322, p = 0.000) had a positive and significant effect on organizational performance. Conclusion: The study concludes that effective implementation of talent acquisition strategy enhances organizational performance by improving employee skills, motivation, and overall efficiency. Recommendation: It is recommended that real estate firms in Nairobi County regularly review and refine their talent acquisition practices to sustain high performance levels.STRATEGIC MANAGEMENTItem The Mediating Role of Organizational Transformation on The Relationship Between Strategic Leadership and Performance of Agribusiness Companies Listed at Nairobi Securities Exchange, Kenya(International Academic Journal of Innovation, Leadership and Entrepreneurship., 2025) Wandiga, Eunice Ngina; Kamau, Joyce Wangui; Kyule, AlexanderIn the face of continuous shifts in the business landscape and intensifying competition, organizational transformation serves as a critical catalyst, enabling strategic leaders to drive and enhance organizational performance. Studies investigating the relationship between strategic leadership and organizational transformation suggest that their interaction generates significant synergy. However, very little empirical research has been conducted to evaluate the direct relationship between strategic leadership, organizational transformation and performance. This study sought to evaluate the mediating role of organizational transformation on the relationship between strategic leadership and the performance of agribusiness companies listed at the Nairobi Securities Exchange in Kenya. The study was anchored on Transformation Leadership Theory and employed a mixed research method research design. The target population consisted of all the management staff in all the six agribusiness companies listed at the NSE in Kenya. The respondents were the directors, heads of departments or functions, middle-level managers and supervisors, totalling to 120 participants. Data was analyzed by use of descriptive statistics and inferential analysis through multiple regression analysis. The robustness of the model was tested by the use of R2, to test the significance of the model, F- statistic was computed at a 95% confidence level and to determine the significance of the variables, p-values were used at 0.05 significance level. Baron and Kenny's four-approach method was used to test the mediating effect of organizational transformation on the relationship between strategic leadership and the performance of agribusiness companies listed at the NSE, Kenya. The results indicated that strategic leadership had a significant positive effect on the performance of agribusiness companies listed on the NSE and organizational transformation had a moderate effect on the relationship between strategic leadership and performance.Item An Empirical Analysis of the Moderating Effect of Organizational Context on the Relationship between Leadership Process and Effectiveness of Freight Forwarding Firms in Nairobi City County, Kenya.(Journal of Human Resource & Leadership, 2024) Wandiga, Eunice Ngina; Ndonye, Davies Mutuku; Odiyo, Wilson J. O.Highly competitive and fast shifting market conditions require business enterprises to possess superior organizational capabilities for success. Previous studies have identified persistent challenges including leadership processes and complex work environments as constraints to organizational success. The freight forwarding sector in Kenya grapples with challenges related to high operational costs, poor co-ordination, and rapid developments in information technology and related insecurity. Literature on organizational leadership has neither addressed nor empirically tested the dimensions of gauging effectiveness of freight forwarding firms. Specifically, there is lack of empirical investigation linking organizational context with leadership process and effectiveness of freight forwarding firms. This study sought to investigate the moderating effect of organizational context on the relationship between leadership process (tactical, strategic, and situational influence) and effectiveness of freight forwarding firms in Nairobi City County, Kenya. Through a mixed methods approach, the study adopted explanatory sequential design anchored on the Balanced Score Card model, Institutional Theory and Structuralism Theory. Target population was 400 freight forwarding firms practicing in Nairobi City County, from which 276 respondents were selected through stratified random sampling. Quantitative data was collected through questionnaires with a response rate of 84% while qualitative data was collected from 10 key informants through in-depth interviews. Descriptive statistics used were frequencies, means and standard deviation, while regression analysis was used to test the study hypotheses. Qualitative data was subjected to thematic analysis. Results established that organizational context has a significant moderating effect on the relationship between leadership process and firm effectiveness. With leadership process viewed through input > processing > output logic, the external environment provides streams of opportunities in terms of inputs, which firms can harness to create competitive advantage and effectiveness. Findings demonstrated the link between leadership process, organizational context, and effectiveness. Management should entrench effective leadership process through active deployment of appropriate influence strategies to generate key capabilities and conducive work contexts. Government policies should promote collaborative approaches among supply chain partners. The study recommends future research to expand the conceptual, methodological, and contextual scope for more representative conclusions.Item The Philosophy, Ontology, Epistemology and Methodology of Research in Corporate Environment Reporting Behaviour.(The Clute Institute International Academic Conference. Paris, France, 2013) Wangombe, DavidItem The Determinants of The Uptake of Carbon Finance by Renewable Energy Producers in Kenya(African Journal of Economic and Sustainable Development., 2017) Wangombe, DavidEnergy use, especially the burning of fossil fuels to provide the power for home and industrial use, is the main catalyst of global warming. The central role played by renewable energy in climate mitigation cannot be downplayed, especially in reducing the emissions of greenhouse gases. Carbon finance has emerged as an attractive financing option to help scale-up renewable energy investments in low and middle-income countries. To establish the determinants of carbon finance uptake among renewable energy developers in Kenya, a two-part model was used to model the variables project size, project sector, carbon offset prices, technology and market affiliation of a project, which are key in the uptake of carbon finance. Results reveal that project size, the technology used in the renewable energy project and the market affiliation, either the voluntary carbon market or the regulatory compliance market are important determinants of the uptake of climate finance among renewable energy developers in Kenya, while the project sector and the prevailing carbon offset prices does not seem to influence the uptake.Item The Quality of Corporate Environmental Reporting in Kenya.(International Journal of Economics and Accounting, 2013) Wangombe, DavidThe aim of this paper is to evaluate the quality of mandatory and voluntary corporate environmental reporting (CER) in Kenya. Content analysis was carried out to measure the quality of environmental reporting in four different media; mandatory reports, voluntary environmental reports in annual reports, websites and stand–alone reports. The paper finds that the quality of CER in Kenya is low, varies among firms, and among the reporting media. It is highest in sustainability reports but lowest in both websites and annual reports. The CER is self–laudatory as companies reported more on positive environmental impacts. The two quality measurement indices arrived at different levels of qualities implying that they measured different constructs of quality of CER. This paper contributes to the body of CER literature by documenting the quality of CER of large companies in a developing country. It also provides a comparison of quality among different environmental reporting media and between different reporting indices.Item Stakeholder Perceptions of The Meaning and Relevance of ‘High Quality Corporate Environmental Reporting’: Evidence from Kenya(International Journal of Critical Accounting, 2016) Wangombe, DavidThis paper aims at generating the meaning and establishing the relevance of the construct 'high quality corporate environmental reporting' (HQCER) through an analysis of stakeholders' opinion. Using environmental stakeholders in Kenya, empirical evidence is gathered through questionnaires which aimed at extracting the social reality on the meaning and relevance of HQCER by locating individual's typical response on an evaluative continuum. This paper finds that HQCER is achieved if an internationally recognised reporting framework is used; the needs of the stakeholders in the domicile of the reporting entity are met; is regulated; is verified and is highly rated. The paper also finds that corporate environmental reporting (CER) is relevant to all stakeholders but at varying degrees. Academic accountants are invited to research more on the meaning of HQCER, and to avoid using it loosely, so as not to dilute the richness of its meaning. This paper contributes to knowledge by documenting stakeholders' voice, especially those in a developing country, to the meaning and relevance of HQCER.Item Optimal Measures for Minimizing the Tax Audit Expectation Gap in Kenya(European Journal of Business and Strategic Management, 2017) Limisi, Ebby A. Mutaka; McFie, James Boyd; Wangombe, DavidPurpose: The purpose of this study was to find out whether a tax audit expectation gap exists between the tax authority and corporate tax payers. Methodology: The study adopted a descriptive research design. Findings: The study findings confirmed that, indeed, a tax audit expectation gap existed between corporate tax payers and the tax authority. In addition, better tax compliance standards, forensic accounting, I-tax implementation and user education were found to be important measures in narrowing this tax audit expectation gap. Unique contribution to theory, practice and policy: The study will be of significance to the following stakeholders: users of financial information including the corporate tax payers, the creditors, customers and suppliers. The study will provide information as to what is termed reasonable and unreasonable expectations. The tax authority in Kenya and those in other countries will find this study useful as it will highlight the tax audit expectation gap and how it can be reduced by several measures notably better tax compliance standards, forensic accounting, I-tax implementation, educating members and enhanced compliance with International Accounting Standards (IAS) and International Standards of Auditing (ISA).The findings of this study will also inform policy making with regard to corporate tax payers as pertains to duties and roles of auditors, the educative role of management, the introduction of stringent reporting and the government‟s role in supervising the affairs of corporate tax payers.This study will be an invaluable addition to literature pertaining to corporate tax payers, and measures for reducing the tax audit expectation gap. Scholars who wish to further their education on the area of the expectation gap may use the findings of this study to do so.Item Effect of Enterprise Resource Planning in Enhancing Service Delivery in the Procurement Function in Public Universities in Kenya, A Case study of Egerton University-Njoro, Kenya(International Journal of Science and Research (IJSR), 2012) Mwove, Musyoka Reuben; Kwasira, JosphatEnterprise Resource Planning (ERP) in any organization when implemented adequately can greatly contribute to more customers, more orders, more profits, and customer satisfaction while at the same time creating a lean enterprise. The objective of the study was to examine the Effect of Enterprise Resource Planning (ERP) in enhancing service delivery in the procurement function in public universities in Kenya. A case study of Egerton University was examined and the results taken to represent all other public universities in Kenya. The public procurement oversight authority (PPOA) was used as a Moderating variable in the study. The study employed a descriptive research design. The target population of the study comprised of the staff at all levels, from senior managers to the subordinates of Egerton University procurement department, this gave rise to a total population of fourty (40) respondents which was the total number of employees working in the procurement department of Egerton University. A census approach was used for the study since the sample comprised all the fourty respondents which were equal to the total population. The researcher used selfadministered questionnaires to collect the primary data for the study because they provided a high degree of data standardization and adoption of generalized information amongst any population. Secondary data was sourced by referring to existing materials such as journals, past research in the area, financial reports of the institution and all other relevant documents that relate to Enterprise Resource Planning and service delivery. The data was then processed using SPSS and Presented in form of tables. Both descriptive and Inferential Analysis was done. The study findings showed that Enterprise Resource Planning have significant relationship in enhancing service delivery in the procurement function at Egerton University. The researcher recommended that since the implementation ERP systems require long-term planning for their success in improving the efficiency of the procurement function, the management has a great role to play in enhancing service delivery and also ensuring that personnel is trained on the implementation issues relating to the adoption and use of various systems for enhanced service delivery in the procurement function.Item The Effect of Green Supply Chain Strategies on The Performance of Food and Beverage Manufacturing Firms in Nairobi City County, Kenya(Faculty of Business Studies, Departments of Management Science and Business Studies, 2024) Mwove, Musyoka ReubenGreen Supply Chain Management (GSCM) strategies play a crucial role in enhancing the economic performance of Kenya's manufacturing sector, which contributes about 7.8% to the national GDP. In light of recent economic challenges, heightened competition, and environmental pressures that have led to a 13.4% decrease in sector output and increased operational costs, this study focused on examining the impact of GSCM strategies on the performance of food and beverage manufacturing firms in Nairobi City County, Kenya. Utilizing a descriptive cross-sectional design grounded in Closed Loop Supply Chain theory, the research surveyed a sample of 164 respondents from 138 firms using structured questionnaires, achieving a 90.9% response rate. Data was analyzed through simple and multiple regressions, Pearson’s product-moment correlation, and Spearman’s Rank Correlation via SPSS version 28. The findings reveal that GSCM strategies have a moderate positive correlation with overall firm performance (correlation coefficient = 0.285, p-value = 0.000) and profitability (correlation coefficient = 0.243, p-value = 0.003). However, the impact of GSCM strategies on sales growth is not statistically significant (correlation coefficient = 0.135, p-value = 0.101), while their influence on market share is positive and significant (correlation coefficient = 0.314, p-value = 0.000). These results suggest that while GSCM strategies can significantly enhance firm performance, particularly in profitability and market share, their impact on sales growth is less pronounced. The study offers valuable insights for firms to prioritize GSCM strategies to achieve sustainability and competitive advantage in the food and beverage manufacturing sector, with broader implications for policy and industry practices.Item The Influence of Reverse Logistics Strategies (RLS) on The Performance of Food and Beverage Manufacturing Firms in Nairobi City County, Kenya(Faculty of Business Studies, Departments of Management Science and Business Studies., 2024) Mwove, Musyoka ReubenThis study investigates the influence of Reverse Logistics Strategies (RLS) on the performance of food and beverage manufacturing firms in Nairobi City County, Kenya, as part of a broader exploration of Sustainable Supply Chain Management (SSCM) strategies. Using a descriptive cross-sectional research design, data were collected from a sample of 164 respondents across 138 firms, achieving a 90.9% response rate. Simple and multiple regression analyses, alongside Pearson’s product-moment and Spearman’s Rank Correlation, were employed to analyze the data via SPSS version 28. The findings indicate that RLS have a statistically significant negative impact on firm performance across multiple models, with coefficients ranging from -0.026 to -0.027 and p-values less than 0.000. This negative association persists despite a positive relationship being observed between RLS and original firm performance metrics prior to data transformation. These results suggest that while RLS may incur additional costs or operational challenges that negatively affect short-term performance metrics, they could contribute positively to long-term sustainability and efficiency. This study provides insights into the complex role of reverse logistics in the Kenyan manufacturing sector, offering implications for both managerial practices and policy development aimed at improving firm performance within a sustainable framework.Item Income Tax Compliance Behaviour in Kenya: An Application of Structural Equation Modelling(Research Journal of Finance and Accounting, 2018) Farida, Abdul; Wangombe, DavidThe main objective of this study was to use a wide range of selected variables to establish the drivers, as well as test the validity and adequacy of the Theory of Planned Behaviour (TPB) and Procedural Justice Theory (PJT) in explaining tax compliance behavior among medium and large corporate taxpayers in Kenya. A Structural Equation Model was built using survey data on 142 business tax payers. The study examines the influence of measures of perceived behavioral control, subjective norms, procedural justice measures; tax system attributes (fairness, complexity, compliance costs as well as international compatibility) on tax compliance behavior, while controlling for hypothesized influence of firm size, age, sector and legal structure. The results indicate that tax compliance behavior significantly improves with increased perceived behavioral control, but declines significantly with increase in tax compliance costs. In addition, tax compliance increases as firm size increases.Item Multi-Theoretical Perspective of Corporate Environmental Reporting: A Literature Review(Review of Integrative Business Economic Research, 2013) Wangombe, DavidThe purpose of this paper is to analyze the different theoretical perspectives used in the study of Corporate Environmental Reporting (CER) so as to present the areas of overlap that would support the case for a multitheoretical approach. It responds to researcher’s quest to find a theoretical framework that can be used to adequately explain and predict CER behaviour so as to establish ways in which CER can attain high quality. This paper employs a critical analysis of literature. Early years of CER studies tended to herd around specific theories, but recent times have seen advocacies for a multi-theoretical approach. The paper argues that researchers need to carefully reflect on the theoretical motivation and methodologies they use to make claims about CER behaviour especially where such claims aim at improving the practice of CER, making a contribution to policy making, and contributing to the good of the wider society.Item The Application of Environmental Management Accounting Techniques by Manufacturing Firms in Kenya(Emerald Publishing Limited, 2019) Wachira, Mumbi; Wangombe, DavidPurpose Though environmental management accounting (EMA) is a globally recognized accounting practice, its application and development within several developing economies remain stunted. The aim of this chapter is to provide an overview of the extent to which EMA practices have been implemented by local manufacturing companies in Nairobi, Kenya. Methodology We measure the degree to which EMA methods have been adopted by manufacturing entities and hypothesize that firm size, financial performance, and regulation are positively associated to the extent to which EMA techniques are applied by Kenyan corporations. The chapter employs a mixed methods research approach and combines the use of surveys with semi-structured interviews to gain insights into drivers of EMA and the extent to which these methods are applied locally. Findings We find environmental regulation and financial performance are positively associated with the level of EMA practices applied by manufacturing entities. Originality The findings illustrate the complexities of applying EMA practices within an emerging context and provide evidence that EMA practices are still predominantly used by entities to meet local regulatory requirements. The qualitative findings indicate there could be some companies who engage with EMA at a more sophisticated level.Item Carbon Markets: Have They Worked for Africa?(Review of Integrative Business and Economics Research, 2017-04) Bernard, Baimwera; Wangombe, David; Kitindi, ErnestCarbon markets are an essential mechanism for the successful implementation of the international climate change regime. The design of the flexible mechanisms under the Kyoto protocol is the principle driver of the development of such markets, especially in developing countries. However, developing countries, particularly those in Sub-Saharan Africa (SSA), remain marginalized in global carbon markets despite significant mitigation opportunities in agriculture and forestry. Moreover, Africa has significant potential for renewable energy, a key driver of the carbon emissions reduction. Despite all this, Africa’s share of the carbon markets remains relatively low. It is puzzling therefore that the proponents of carbon trading continue to tout the benefits it offers to the poor in Africa, in the face of mounting evidence to the contraryItem Corporate Risk Disclosure: A Systematic Literature Review and Future Research Agenda(Taylor & Francis Ltd., 2022-07) Mbithi, Erastus; Moloi, Tankiso; Wangombe, DavidThis paper provides a systematic review of literature on corporate risk disclosure (CRD): meaning, measures of quality of CRD and directions for future research. This was achieved by obtaining journals from the Association of Business Schools (ABS) 2021 journal ranking guide. The next step involved a detailed search on journal databases to identify how the word “quality” and the term “corporate risk disclosure” have been used. The search produced 59 accounting and non-accounting articles published between 2004 and 2021. The findings show that there is an increase in the number of studies on quality of CRD during the study period. The study also found that there are two perspectives commonly used to conceptualise quality of CRD, namely pre-modern and modern perspectives. In addition, there is no uniform basis to study and measure quality of CRD. The paper encourages researchers to precisely state their perspective of risk before engaging in quality of CRD research for their output to be meaningful. The study generates important insights for regulators and policymakers when measuring quality of CRD.Item The Influence of Electronic Personalization on Performance of Three to Five-Star Hotels in Kenya.(European Scientific Journal, ESJ., 2021) Gioko, Sylvia Mukenyi; Mukulu, Elegwa; Oloko, MargaretElectronic Personalization plays a vital role in the growth and development of the hotel industry, whether in a developed or a developing economy. The hotel industry in Kenya has grown enormously since the year 2000, and despite this growth, the hotel industry in Kenya has experienced slow growth compared to other countries. Electronic Personalization has been identified as an electronic customer relationship management strategy that has had a significant impact on hotel performance. The aim of this study is therefore to seek the influence of Electronic Personalization on the performance of Three to Five-Star Hotels in Kenya. The study adopted a descriptive design for the research. In addition, a quantitative and qualitative research approach was utilized. The target population for the study was one hundred and twelve Three to Five-Star Hotels in Kenya. The study examined one hundred and twelve Three to Five-Star Hotels because they represent the major market share of Kenya’s hotel industry. A survey was conducted on the target population. Simple Regression was utilized to draw inference from the data collected. Descriptive findings revealed a mean of 4.524 with a standard deviation of 0.5654 for electronic personalization. In addition, findings revealed an R square value of 0.366 between Electronic Personalization and performance. This suggests that Electronic Personalization influences the performance of Three to Five-Star Hotels. Consequently, hotel managers should develop and implement effective Electronic Personalization strategies in their hotel’s operations. For instance, they can electronically personalize their hotel information by assigning the right marketing effort to the right customer, hence increasing customer buying behaviour which shall in turn increase performance.Item Rationale for Researching on Corporate Environmental Reporting Behaviour in A Developing Country: The Case of Kenya(African J. of Economic and Sustainable Development, 2013-01) Wangombe, David; Assad, Musa; McFie, JamesThe purpose of this paper is to analyse the possibility of corporate environmental reporting (CER) in a developing country so as to present the possible factors encouraging as well as those inhibiting the practice. It responds to the observation of prior research that CER research in developing countries is rare and the conjecture that developing countries should concern themselves with 'development issues', not CER. The findings draw from a wide range of secondary contextual material and employ an argumentative approach to the rationale of CER in a developing country. While CER has been associated more with developed countries, developing countries have unique factors encouraging, and others discouraging, the practice. Developing countries must seek ways to attain economic development, but avoid environmental destruction that results from pursuit of an unbalanced growth. Consequently, companies in developing countries must endeavour to assist in the social-environmental-economic agItem The influence of Electronic Innovation on Performance of Three to Five Star Hotels in Kenya.(Advances in Social Sciences Research Journal (ASSRJ), 2021) Gioko, Sylvia Mukenyi; Mukulu, Elegwa; Oloko, MargaretThe hotel industry heavily depends on the development of information systems so as to adapt technology, which is the most prominent force that brings about change in the hospitality industry. In the modern-day hotel industry innovation plays a very significant role in maintaining competitive advantage, the hotel industry relies on innovation while adopting new ideas, enhance service practices and improve on efficiency levels of operation. In addition, it helps the hotels in meeting the needs of their customers, make sales as well as attain profitability and maintain competitive advantage by taking part in corporate social responsibility in a dynamic changing market. The loss that Kenya’s tourism sector has experienced in the year 2020 in terms of revenue is 74 percent indirect international tourism earnings translating to 37 billion shillings (336 million US dollars) loss against anticipated revenue of 1.34 billion dollars for the review period. In light of these, this study sought to establish the influence of electronic innovation on performance of three to five star hotels in Kenya. The study adopted a descriptive research design, in addition, a qualitative and quantitative research approach was utilized. The target population for the study was one hundred and twelve three to five star hotels in Kenya. Multiple regression model was used to draw inference from the data collected, the Statistical Package for Social Science (SPSS) was utilized for statistical analysis. Findings reveal that electronic innovation had an average of 3.7192 with a standard deviation .39845. In addition, there was a significant R square value of 0.362 between electronic innovation and performance of three to five star hotel. This suggests that 36.2% of variation in hotel performance is explained by electronic innovation. The study recommends that greater focus on electronic innovation in hotels could bring competitive advantage and increased performance through increase of number of online purchases, raised customer satisfaction by time- saving.Item An Empirical Examination of Board-Related and Firm-Specific Drivers on Risk Disclosure by Listed Firms in Kenya: A Mixed-Methods Approach(Emerald Publishing Limited, 2022-07) Mbithi, Erastus; Moloi, Tankiso; Wangombe, DavidPurpose – This study aims to examine the effect of board-related and firm-specific drivers on quality of risk disclosure (RD) by listed firms in Kenya. Design/methodology/approach – This study uses explanatory sequential mixed-method. The quantitative approach uses content analysis to measure quality of RD and panel data regression to examine the effect of board-related and firm-specific factors on quality of RD. The results of regression analysis are informed by qualitative analysis through interviews with preparers of the annual report. Findings – The results reveal that quality of RD is low but greater in the post-regulation than in the preregulation period. Additionally, the results of regression and interview analysis show that board-related (board independence and board gender diversity) and firm-specific factors (firm size and leverage) positively influence the quality of RD. Research limitations/implications – This study focused on listed non-financial firms; this may affect the generalisation of the findings among financial firms. Practical implications – The findings highlight the effectiveness of the Companies Act in improving RD practice in Kenya. However, the low-quality RD suggests that more consideration should be taken to review the current regulations. This study also suggests that board independence, board gender diversity, leverage and firm size are attributes that require regulatory focus to enhance quality of RD. Social implications – This study contributes to the ongoing discussions about RD to improve worldwide. Originality/value – This paper adds to the limited studies investigating RD and drivers using mixed methods in developing countries. Specifically, this study develops a novel measure of RD and examines its drivers (board-related and firm-specific) using agency and institutional theories