Abstract: The study conceptualized a relationship between governance, internal audit, financial reporting and NG-CDFs performance.The performance of most National Government Constituencies Development Funds (NG-CDFs) has been poor and the relationship between governance and performance of NG-CDFs has been lacking. 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. The study established that there is statistically significant combined effect of governance, internal audit and financial reporting on 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: Governance, Internal Audit, Financial reporting, governance, NG-CDFs, Performance.
Title: THE COMBINED EFFECT OF GOVERNANCE, INTERNAL AUDIT AND FINANCIAL REPORTING ON NG-CDFs PERFORMANCE: THE KENYAN EXPERIENCE
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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