Vol 5 Issue 2 October 2017-March 2018

Abstract: The Government of Rwanda is heavily investing in airport infrastructure development, but there is limited study linking airports infrastructure development to civil Aviation performance. Therefore this study intended to assess the effect of airports infrastructure development projects on civil aviation performance. The general objective of the study was to assess the effect of Airports Infrastructure Development projects on Rwanda’s Civil Aviation Performance. Specific objectives of this study were: To assess the effect of airports’ terminal building facilities on service delivery. To identify the effect of airside infrastructure on aviation safety. To identify the effect of air traffic control facilities on air traffic management. The target population in this study was 243 RCAA staff anda sample of 30 respondents were selected using purposive sampling technique. Questionnaires were distributed to selected Rwanda Civil Aviation staff at Kigali International Airport to collect primary data. Descriptive and correlation research statistics were used to analyze the data gathered. Findings of the study on respondents’ perceptions on airports terminal building and civil aviation performance revealed a strong positive correlation between the airports’ terminal building and civil aviation performance (r = .69, n = 30, p < .001).Two variables – airside infrastructure and aviation performance – also indicated a positive correlation value of (r = 0.067, p-value <0.001). This showed that upgrades on airside infrastructure led to improved performance of aviation industry in Rwanda. Consequently, further correlation tests on research question three variables revealed a significant relationship (r =0.360, p-value < 0.001); this revealed that enhancement of air traffic control facilities registered better civil aviation performance. Respondents tended to agree that airports’ terminal building facilities installed during the airport upgrade, the status of airside infrastructure and air traffic control facilities affects the performance of Rwanda’s civil aviation.During the study, it was noted that there is still congestion at peak hour (the peak hour passenger numbers is 450 yet the terminal upgrade was designed to handle 300 passengers at peak hour. The authority should therefore consider further expansion of the terminal building, the apron and construction of a parallel taxiway so as to further improve on Civil Aviation performance.

Keywords: Airports infrastructure, Development Projects, Civil Aviation Performance.

Title: Effect of Airports Infrastructure Development Projects on the Performance of Aviation Industry in Rwanda: A Case Study of Kigali International Airport

Author: FRED KATABARWA, DR. MUTURI PATRICK, MR. NGUSALE VINCENT

International Journal of Management and Commerce Innovations 

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Abstract: This study sought to examine the influence of strategic knowledge management practices on organizational innovation in large scale manufacturing firms in Nakuru County Kenya. The study adopted the Resource Based view theory, Organizational Learning Theory, Competency based view theory and Unified model of dynamic knowledge creation. The study employed a descriptive research design with a quantitative approach. The target population for this study was 75 staff from the 15 large scale manufacturing firms licensed by county government of Nakuru and that operated in the period 2017. The study employed a purposive sampling method to select 75 staff comprising General Manager, human resource development, production and operations, marketing, research and development managers from each of the 15 large scale manufacturing firms. Primary data for this study was collected using structured questionnaires which were filled by the respondents. Collected data was analysed using both descriptive and inferential statistics with the aid of SPSS Version 22. Mean, minimum, maximum and standard deviations were used as measures of central tendencies and dispersion respectively. Multi regression analysis was used to establish the influence between strategic knowledge management practices and organizational innovation. The findings of the study showed that knowledge transfer, knowledge application and knowledge management policy had a statistically significant positive influence on organizational innovation. However, knowledge generation and knowledge organization did not show statistically significant influence on organizational innovation even though their influence was positive.

Keywords: Strategic knowledge, Management practises, Innovation and Manufacturing firms.

Title: Influence of Strategic Knowledge Management Practices on Organizational Innovation in Large Scale Manufacturing Firms in Nakuru County, Kenya

Author: Naisiae Gladys Nkararo, Dr. James Gitari

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Abstract: Performance contracts originated from the perception that the performance of the Public Sector has been consistently falling below the expectations of the Public. Performance contracting is part of broader Public sector reforms aimed at improving efficiency and effectiveness in the management of Public service. The main objective of the study was to determine the influence of performance contracting on service delivery at Kicukiro water project. This study also sought to answer the question; factor affecting the implementation of performance contract. The purpose of this study is therefore to establish whether performance contracting has enhanced service delivery. A descriptive research design was adopted using both qualitative and quantitative data collection approaches. The study target population comprises 550 employees of Kicukiro water projects from which a simple size of 226 respondents was obtained through multistage sampling technique. A closed ended questionnaire was used to collect primary data which was analyzed in both descriptive and inferential statistics. The reveals that 99.1% majority of the respondents agreed that implementation of performance contact affects service delivery Qualitative data was used through interviews, participation and observation in order to describe the impact of performance contract and service delivery. This research employed qualitative methods of data collection, among others included; Questionnaire and Documentary review. The results showed that there is a positive relation between performance contract implementation and service delivery. The government should facilitate the implementation of performance of contract to every organization for the service delivery.

Keywords: Performance contracts, Performance Appraisal System (PAS), Strategic planning,“Imihigo”, A work plan, Performance contracting.

Title: INFLUENCE OF PERFORMANCE CONTRACT ON SERVICE DELIVERY IN LOCAL GOVERNMENT PROJECTS IN RWANDA CASE STUDY OF KICUKIRO DISTRICT WATER PROJECT

Author: Mugabo Eugene, Dr. Paul Mulyungi, Mr. Ngusale Vincent

International Journal of Management and Commerce Innovations

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Abstract: India and Saudi Arabia have, in recent years, shared healthy bilateral equation based on mutual interest- extensive trade, energy, import, culture contacts and growing security cooperation. Trade and cultural links between ancient India and Arabia date back to third millennium BC. By 1000 AD, the trade relations between southern India and Arabia flourished and became the backbone of Arabian economy. Formal diplomatic relations between contemporary India and Saudi Arabia were established soon after India gained independence in 1947, but now Saudi Arabia has turned as major trading partner for India. It has grown stronger, attaining the level of a strategic partnership and incorporating more political and security content. Prime Minister Narendra Modi’s visit to Riyadh in April 2016 further bolstered the bilateral relationship, laying the basis for deepening existing ties and broadening the parameters of cooperation. 

Keywords: India, Saudi Arabia, Trade, Energy, Security, Politics and Indian expatriate, Investment.

Title: THE PROGRESS DEVELOPMENT OF BILATERAL RELATIONS BETWEEN INDIA AND SAUDI ARABIA

Author: DR. SHEETAL VARSHNEY

International Journal of Management and Commerce Innovations

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Abstract: The main purpose of this study was to examine the effect of leadership styles on employee’s performance in insurance companies in Rwanda because it’s believed that most employee’s exhibits poor performance because of bad leadership style practiced in the organization. This was achieved with the help of three specific objectives namely; to examine the effect of directive leadership style on Sonarwa’s employee performance; to assess the effect of supportive leadership style on Sonarwa’s employee performance and to evaluate the effect of Participative Leadership style on Sonarwa’s employee performance. The research is beneficial to the researcher, government and Sonarwa in specific and JKUAT. The researcher reviewed both theoretical and empirical literature on the effect of leadership behavior on employee’s performance of organization around the world. The researcher used descriptive method of study based on qualitative and quantitative approach in order to get better analysis of the study. The population size was 130 and sample taken is 98 respondents. Both primary and secondary sources with their relevant tools like questionnaire and documentary analysis in order to come up with required data. The data was processed by SSSP software but analyzed using frequency/percentages, mean and standard deviation. The relationship between the variables will be established by use of Anova table in establishing relationship. In the findings it was established that Sonarwa uses different leadership styles like directive leadership style where the managers clearly tell employees what is expected of them in their work and employees do not question, subordinates are required to follow the laid down rules and regulations, the company management provides work Schedule for employees to follow, the managers delegate responsibilities and management receives reports on a regular basis from all employees. They also use Supportive leadership where by the managers treat employees with respect, management recognize the best performing employees, Sonarwa managers helps employees to overcome problems that stop them from carrying out their tasks, employees are given opportunities to attend relevant trainings and conferences and lastly employees are well compensated for their work. And participative leadership style whereby managers explains to the employees the importance of their input in decision making, employees are consulted by the leadership before making key decisions, all decisions made by leadership are shared in a timely manner with the employees and leaders listen receptively to the ideas and suggestions of employees. This was justified by Anova table listed in 4.13 which showed the relationship between leadership style has significant effect on employee’s performance whereby the respondents N is 98 and the significant level is 0.01, the results indicate that independent variable has positive high correlation to dependent variable equal to .85.6** and the p-value is .000 which is less than 0.01. When p-value is less than significant level, therefore researcher conclude that variables are correlated and null hypothesis is rejected and remains with alternative hypothesis. This means that there is a significant relationship between leadership style and employee’s performance. We can therefore conclude leadership style has significant effect on employee’s performance in Insurance Companies in Rwanda.

Keywords: Directive Leadership, Employee Performance, Insurance company, Leadership Style, Participative leadership: Supportive leadership.

Title: THE INFLUENCE OF LEADERSHIP STYLES ON EMPLOYEES PERFORMANCE OF INSURANCE COMPANIES IN RWANDA

Author: Eliphaz Gasasira, Dr. Jaya Shukla, Ngusale Vincent

International Journal of Management and Commerce Innovations

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Abstract: This study sought to establish the factors influencing community participation in implementation of public projects in rural areas, a case of Kinangop wind park project in Magumu (Nyandarua) county. The study found out that the representation of the community members in public projects was adequate because over 80.0% of the residents were involved in the project through planning meetings, through determining the affected individuals, financial contribution to the project and through monitoring and evaluation thus influencing decision making. Majority of the respondents asserted that good governance contributed to project continuity and sustainability to a large extent through proper management of resources and elimination of corruption in project implementation. The researcher recommends to those in authority to enhance citizen participation in projects as an avenue for promoting the success of project implementation as enshrined in the Kenyan constitution. This research has presented the results of the analysis of the factors that influence community participation in implementation of public projects in rural areas as well as the key objectives of the study. From these findings, the researcher recommends that future researchers should consider researching on other projects in the country apart from the Kinangop Wind Park project to understand why most projects are in jeopardy.

Keywords: Factors, Implemetations, Public Projects.

Title: FACTORS INFLUENCING COMMUNITY PARTICIPATION IN IMPLEMENTATION OF PUBLIC PROJECTS IN RURAL AREAS: A CASE OF KINANGOP WIND PARK IN MAGUMU, NYANDARUA COUNTY KENYA

Author: MUGAMBI TIMOTHY MUTUMA, PROF MIKE IRAVO

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Abstract: Risk Management Practices is currently a much-debated topic and a new concept being researched and implemented by various large organizations. However, currently there seems to be much confusion on this topic in terms of an overall Risk Management Practices statement. Uncertainty exists, for example, if there must be a statement for each primary risk type the organization faces, or should there be an overall Risk Management Practices statement for the organization Risk Management Practices is about achieving corporate goals. For most Microfinance institutions (MFIs), dual goals exist i.e. the social and economic perspectives. This study sought to analyze the effect of Risk Management Practices on corporate investment in selected micro finance in Rwanda. Specifically, Survey study aimed at establishing the influence of operational risk management practices, strategic risk management practices, financial risk management practices and governance risk management practices on corporate investment in selected micro finance in Rwanda. The study adopted descriptive research design. The study targeted 95 managers from finance and operations departments. The sample size was 77 respondents. The study used both primary and secondary data, where questionnaires, interview and annual reports of the micro finance was used. Primary data for the study was collected using structured questionnaires that were administered to the respondents. Narrative data obtained from interviews and open-ended questions in the questionnaire were analyzed using qualitative approaches. The study revealed that the determinants of corporate investments in micro financial intuitions in Rwanda firms were governance, strategy, operational and financial risks. It was revealed that holding Operational risk, Strategic risks, financial risks and  Governance risk to a constant zero, corporate investment in selected micro finance in Rwanda would be at 0.194. A unit increase on operational risks would lead to increase in corporate investment in selected micro finance in Rwanda by a factor of 0.769, a unit increase in Strategic risks would lead to increase in corporate investment in selected micro finance in Rwanda by a factor of 0.824, a unit increase in Financial risks would lead to increase in corporate investment in selected micro finance in Rwanda by a factor of 0.484 and unit increase in governance risks would lead to increase in corporate investment in selected micro finance in Rwanda by a factor of 0.664.The study recommends that in order to effectively manage operations and reduce operational risks the management team needs carefully identify all the risks it may fall

Vulnerable of and establish the appropriate mechanisms to curb unexpected risks whenever they pop up. Risk management will help to reduce surprises, improved planning, enhance performance

And effectiveness and improved relationships with stakeholders. The study recommends that Corporate Social Responsibility is important because businesses are based on trust and foresight. Establishing and keeping trust with customers, communities and regulators isn’t simple and can be easily damaged or lost. To be successful in the long-term, companies need to think beyond what’s affecting them today to what’s going to happen tomorrow. This isn’t just about addressing changes to technology or the needs of customers, but also taking into account alterations in social, environmental and governance issues.

Keywords: operational risk management practices, strategic risk management practices, financial risk management practices, governance risk management practices and corporate investment.

Title: Effects of Risk Appetite on Corporate Investment in Selected Micro Finance Institutions in Rwanda: A Survey Conducted on Selected Banks in Rwanda

Author: David Chege Magu, Dr. Patrick Mulyungi (PhD), Ngusale A Vincent

International Journal of Management and Commerce Innovations 

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Abstract: The need for reform of the public finance management system in Kenya was emphasized in the Economic Recovery Strategy for the Wealth and Employment Creation, the ERS for 2003-2007, as a crucial element in order to achieve sustainable economic growth, alleviate poverty, and improve public sector performance. Consequently, the Government of Kenya implemented the Integrated Financial Management and Information System (IFMIS) as part of public finance management system reform. The study found out that staffs understand the different modules under IFMIS, the staffs are computer literate, IFMIS system has minimal down time, IFMIS system allows staff to share financial information, the agency has adequate hardware to support IFMIS, IFMIS hardware use latest state of technology, the use of IFMIS has improved the timeliness in submitting financial reports and the use of IFMIS has brought about easy record storage. The study concludes that 58% changes in dependent variable is contributed by the independent variables of the study (IFMIS system reliability, Staff Competency, ICT Infrastructure) while 42% is explained by other factors, ICT infrastructure has a largest effect, then staff competency and lastly IFMIS system reliability. The study recommends that all the accountants and other officers in Bomet county should ensure that their staffs understand the different modules under the departments in the county should be aware that IFMIS system has minimal down time, they should ensure that there is adequate hardware to support IFMIS, ICT departments in these departments should ensure that their IFMIS hardware use latest state of technology, the heads of the departments in the county government should realize that the use of IFMIS improves the timeliness in submitting financial reports, there is also need for county government of Bomet to ensure that records are easily stored and retrieved from the data bases using IFMIS and the county government ought to enhance financial efficiency in their respective departments by the use of IFMIS.

Keywords: Influence, Financial Management Information, Service Delivery.

Title: Influence of Integrated Financial Management Information Systems on Service Delivery: A Case of Bomet County

Author: HILLARY KIPRONO BII, DANIEL KAMAU, DR KEPHA OMBUI

International Journal of Management and Commerce Innovations

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Abstract: the main objective of this study was to assess the effect of tax reforms on compliance among small and medium enterprises operating in Bomet County. The specific objectives were to establish the effect of online filing on compliance among small and medium enterprise in Bomet Town, to establish the effect of taxpayer education on compliance among small and medium enterprise in Bomet Town, to determine the effect of stringent tax penalties on compliance among small and medium enterprise in Bomet Town and to assess the effect of using simple tax regimes on compliance among small and medium enterprise in Bomet Town. The study adopted a descriptive design. The total population targeted 350 SMEs registered by the county government of Bomet revenue department. The study used cluster sampling and simple random sampling technique. The sample size of 183 of total population was selected. The study used questionnaire to collect primary data from the SMEs in Bomet town. Questionnaires responses were analyzed using the SPSS software. The results of the study were presented using graphs and tables. The study concluded that, simple tax regime had the greatest effect, online tax filing came second, and tax payers’ education and training was third while stringent tax penalties had the least effect on the SMEs turn over tax compliance. Therefore the study recommends that the KRA team should work closely with the SMEs to avoid cases of default due to down time of the net or failure of the systems. Further KRA should remove the many logging procedures for the customers except the password to make the process simple. Further KRA should continue with their education and training programmes so as to ensure that they keep abreast with the changing business environment. Also KRA should reduce on the amount of tax on their various products which in most cases was too high for the SMEs to meet. Further the process of knowing how much tax one is supposed to pay should be customized for the SMEs to always calculate for themselves the amounts beforehand. Finally the period for imposing the penalties should not come immediately one fails to make their returns but some warnings should be given like two weeks before the penalties are imposed. Further KRA should come up with short coded messaging systems to act as reminders when the tax returns due date is approaching so as to prevent many penalties which occurs because one may forget.

Keywords: KRA, Tax Reforms, Small and Medium Enterprises.

Title: Effect of Tax Reforms on Compliance among Small and Medium Enterprises in Kenya: A Case Study in Bomet Town

Author: STEPHEN KIRUI, DANIEL KAMAU, DR KEPHA OMBUI

International Journal of Management and Commerce Innovations 

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Abstract: Agency banking as a replica has been very flourishing in boosting the commercial banks’ performance in most developing states more so in Kenya. According to the findings the relationships in the study were positive and significant. The relationship between accessibility of banking services and operation of financial services had a coefficient of 1.251 and a p-value of 0.000. In addition, the relationship between low cost of service and financial services of national bank of Kenya had a coefficient of 0.800 and a p value of 0.000. Further, the relationship between customer and the financial services of national bank of Kenya had a coefficient of 0.311 and a p-value of 0.008.The study concludes that there is a positive and significant relationship between accessibility of banking services, low cost of service and customer transactions as a result of agency banking and financial services of national bank of Kenya in kiambu county. Banking using agents excels in service quality and service delivery. Agency banking has low infrastructural cost and hence reduction in cost. Efficiency and convenience in operation in agency banking have increased the banks customers' transactions. The study recommends that national bank of Kenya in Kiambu County should increase the number of agents in estates and in the rural areas. This study also recommends that national bank of Kenya banks should also lower the charges of making transactions in agency banks. To improve the adoption of agency banking, national bank of Kenya in Kiambu County should improve customer’s perception by making more advertisements and increase promotion activities.

Keywords: financial services, commercial banks, customer, banking services, making transactions, national bank.

Title: CONSTRAINTS HINDERING OPERATION OF FINANCIAL SERVICES ON BANKING AGENCY IN KENYA: A CASE OF NATIONAL BANK OF KENYA LIMITED

Author: Nkatha Frida kirigia, Daniel Kamau, Dr. Kepha Ombui

International Journal of Management and Commerce Innovations

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Abstract: The study sought to establish the effect of dividend policy on financial performance of selected tea factories in Kericho Highland Region. Specifically, the study was meant to determine the different types of divided policies including cash, bond, interim and stock dividends adopted by tea factories in Kericho Highland Region, investigate whether or not dividends policy increases financial performance in selected tea factories in the Highlands region, find out the challenges faced by the tea factories while declaring dividends in their factories, and propose possible remedies in curbing the challenges facing tea factories while declaring dividends to shareholders. The study adopted a survey design which targeted the managers, supervisors, quality assurance personnel, and accountants. The research data was collected using questionnaires.The analysis was performed using data derived from the financial statements of listed selected factories from on KTDA during the most recent period. The regression analysis was meant to establish the form of relationship between the independent and dependent variables. The results show positive relationships between dividend policy and performance of selected tea factories. Surprisingly, study reveals that bigger firms on KTDA perform less with respect to return on assets. The results also reveal negative associations between return on assets and dividend payout ratio and return on investment. The results of the study generally support previous empirical.

Keywords: Effect, Dividendedpolicy, Performance.

Title: EFFECT OF DIVIDEND POLICY ON FINANCIAL PERFORMANCE OF SELECTED TEA FACTORIES IN KERICHO HIGHLANDS REGION

Author: KIRUI CHEMUTAI JACKLINE, DR KEPHA OMBUI

International Journal of Management and Commerce Innovations

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Abstract: Small and Medium-sized Enterprises (SMEs) in Kenya contribute significantly to economic growth, social structure and employment as well as local and regional development. Consequently, they have become an important sector of the economy in the Uasin Gishu County. The objective of the study were; slow uptake of technology; slow uptake of IT knowledge; slow uptake of e-commerce environment and slow uptake of government policy. The research adopted descriptive study. The targeted respondents were the SME’s in Uasin Gishu County. Arising from the study findings the researcher therefore recommends that the National government and the County government should enact legislation to regulate the ICT industry in the county with a few of reducing the cost of ICT applications. The management of formal SMEs should also ensure that their employees are trained on ICT aspects. The researcher recommends further research can be done on MSME in the county and other counties at large.

Keywords: Constraints, Uptake, SME’S.

Title: Constraints Hindering Slow Up Take of E-Commerce among Small and Medium Enterprises in Uasin Gishu County

Author: ENOCK BETT, DR KEPHA OMBUI

International Journal of Management and Commerce Innovations 

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Abstract: This study sets out to examine the role played by Social Accountability (SAcc) in promoting good governance in Kenya, more especially in county governments. It will examine how SAcc can be used in promoting good governance, through its focus on transparency, accountability and citizen participation. County governments are still politically young and how they manage the new system of devolved governance created under the new Kenyan constitution of 2010 will go a long way in determining the future of Kenya as a progressive state.The research was carried out at the Kakamega County head-office, and other field offices, not excluding the 12 sub-county offices. From the target population, a study sample of 246 individuals was selected using stratified random sampling method. Half of the sample comprised of county staff and the other half wanainchi proportionally but randomly selected from the 12 sub-counties. A study sample of Questionnaires was designed to probe the four independent variables, and analysis of data will help us establish the current lack or need for SAcc deepening. The study has shown that Kakamega County has not reached a commendable level of good governance. In order to set the County along this path, it is recommended that the county adopts and institutes social accountability mechanisms in its operations. The setting up of a liaison desk at the County Head-office, headed by an experienced SAcc champion as team leader, would be necessary since the effort needed is huge.

Keywords: Social Accountability and Good Governance.

Title: ROLE OF SOCIAL ACCOUNTABILITY AS A TOOL FOR GOOD GOVERNANCE IN KENYA:  A CASE STUDY OF KAKAMEGA COUNTY

Author: BONFACE NG’ONDWE MUYEMBE, PROF MIKE IRAVO

International Journal of Management and Commerce Innovations

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Abstract: The study main objective was to establish relationship between diversification strategies and competitiveness of sport betting companies in Kenya. The target population will be all the betting companies in the betting industry. The specific objectives of the study were; to determine the relationship between concentric diversification and competitiveness of sport betting companies in Kenya; to establish the relationship between horizontal diversification and competitiveness of sport betting companies in Kenya; to assess the relationship between conglomerate diversification and competitiveness of sport betting companies in Kenya; the finding of the research where that’s majority of firm have the necessary skills to introduce new products, cut down cost of operation and create customer loyalty by lowering the products and last and not the least increase efficiency in their delivery by use of technology. Technology leverage will increase their profit margin however it was not clear whether new products influence earning and customer attention towards the products. The study recommended that due to changes that are taking place in customers taste and preference, betting firms  should continue to differentiate their products, create brand loyalty for new products through this they will be able enhance customer’s perception about their products, increase their profit and create value for customers. Customers will also be able to recommend other customers to their betting firms of their choice, also they don’t need to not only focus on being a lowest cost management compared to their competitors but also have in mind the fact that their customers not only value low prices products but are concerned is the quality of products offered in terms of betting outcome. For further studies, it is recommended that a similar study should be done to reveal other like strategic management angle that’s strategic response, corporate strategy, Leadership strategy and corporate social responsibility strategy all on competitiveness on betting firms in Kenya.

Keywords: Relationship, Diversification and Competitiveness.

Title: Relationship between Diversification Strategies and Competitiveness of Sport Betting Companies in Kenya

Author: AMESA SHEILA ASAGI, DR KEPHA OMBUI, PROF MIKE IRAVO

International Journal of Management and Commerce Innovations 

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Abstract: In most of the developing countries, principals have hardly any formal managerial and leadership training and most of them are appointed on the basis of their teaching record / experiences other than their leadership potentials. Induction and support are usually limited and principals have to adopt a pragmatic approach of leadership. This study focused on examining the effects of accounting management on the performance of secondary schools in Kenya: a case of Bomet central sub county in Bomet County. The objective were to examine staff competencies; budgetary, auditing and Government policy. This study was carried out within Bomet central sub county and targeted 210 Head teachers in 70 public secondary schools. The study found that the study found that the one of the most important consideration was the staff’s ability to manage their time well at a mean response of 4.65. Staff with good focus on the customer and are able to relate well with the public was also considered important at a mean rating of 4.41. Then the staff must have leadership abilities at a mean response of 4.26. The staff further must be able to communicate fluently and effectively at a mean response of 4.18. Another key aspect that was very important during staff recruitment was a good understanding of the organization at a mean score of 3.16. Then the staff had to be people with strategic thoughts at 3.07 mean response. Finally the staff had to be innovative and ability to work well in a team or with others at a mean response of 2.10 and 2.06 respectively. The study found that most of the respondents said that budgets are used to help coordinate the activities of the several parts of the organization at a mean 3.72. They are also used to coordinate the activities of the entire organization by integrating the plans and objectives of the various parts at a mean of 3.63. Further the study shows that they are used as a means of performance evaluation at a mean of 3.51.  The findings also shows that the budgets are meant to overcome potential bottlenecks before they occur at a mean of 3.23, as a communication  tool to all the levels of department at a mean of 2.54, to forecast the future at 2.31, as a functional coordination tool at 2.31 mean score, to control performance by calculations and investigations at 2.04. Due to the numerous challenges facing head teachers in financial management, it is necessary to further examine specifically the accounting challenges. Since the schools auditors are few and many schools are yet to submit their final accounts for auditing, it is necessary to find out the auditing challenges facing them in bomet central sub county in Bomet County.

Keywords: Accounting, Performance, Secondary Schools.

Title: Effects of Accounting Management on the Performance of Secondary Schools in Kenya:  A Case of Bomet Central Sub- County Public Secondary Schools in Bomet County

Author: KIPKOECH KIRUI, DANIEL KAMAU, DR KEPHA OMBUI

International Journal of Management and Commerce Innovations 

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