Abstract: The performance of National Government Constituencies Development Funds (NG-CDFs) is key in the provision of services to citizens. However empirical literature suggests that their performance has not been satisfactory. This therefore prompted further inquiry on how financial reporting plays a role in the relationship between governance and performance of NG-CDFs. A census survey was carried out on all the 290 NG-CDFs performance in Kenya. A positivistic research philosophy and a descriptive cross-sectional survey design were used. Data was collected using structured and unstructured questionnaire. The questionnaire was administered through a drop and pick method. Regression analysis was then used to test the hypotheses at 95 percent confidence level. The results of the study findings were established and compared to various theories anchoring the study and conceptual, contextual and empirical evidence. Financial reporting as a moderating variable had a significant influence on the relationship between governance and NG-CDFs performance. The study made contributions to policy formulation, managerial practice and theory. The study benefits policy makers and managerial practise in both public and private sector. At policy level the unnecessary bureaucracy common in the governance of public sector needs to be looked at to reduce its negative relationship between governance and performance. Further, formulators of policy in the NG-CDF regarding governance and financial reporting can benefit from the findings of this study. Managerial practitioners especially in NG-CDF may consider strengthening governance interaction and combination with the other variables of the study to enhance performance. The study can also be used in different contexts in order for researchers to draw different patterns showing the effect of governance on organisational performance outcome.
Keywords: Financial Reporting, Governance, NG-CDFs, Performance.
Title: MODERATING EFFECT OF FINANCIAL REPORTING ON THE RELATIONSHIP BETWEEN GOVERNANCE AND NG-CDFs PERFORMANCE IN KENYA
Author: Keya Charles Thomas, Prof. Josiah Aduda, Dr. Winnie Nyamute, Prof. Ganesh Pokhariyal
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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