School of Business and Economics

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Browsing School of Business and Economics by Author "Kirwa, Tecla Cecilia"

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    Revenue Collection Strategies and Revenue Generation in Western County Governments, Kenya
    (International Journal of Research and Innovation in Social Science, 2026-02-01) Kirwa, Tecla Cecilia
    Despite the devolved system of governance in Kenya, most of the counties, especially western Kenya, continue to face problems in raising enough own source revenue to fund their operations. As the local governments are under pressure to raise enough internal revenue to finance their operations, the need to adopt transparent and efficient revenue systems is no longer a choice but a requirement. This study sought to examine the relationship between revenue collection strategies and revenue yields in Western Kenyan counties with the goal of identifying best practices, systemic shortcomings, and feasible policy interventions. Guided by Public Financial Management theory the study employed a descriptive research design of 535 employees of county governments working in the revenue department of western counties of Kenya. A sample of 228 was approximated using the Yamane formula. Standardized questionnaires were employed in data collection and validity and reliability was ensured. The findings indicate that electronic payment systems (β= .627, ρ< .05), public enlightenment campaigns (β= .565, ρ< .05), and decentralized collection systems (β= 0.636, ρ< .05) have increased revenue inflows. The study recommends investments in training employees and using real-time auditing systems to boost revenue generation. This is considered to be an achievement of relevance to policy in improving revenue performance in county governments.
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    Role of Strategic Culture on Employee Performance in Public Universities in Upper Eastern Region, Kenya
    (International Journal of Latest Technology in Engineering, Management & Applied Science, 2025-07-05) Kaguri, Magdalyne; Chebet, Sylivia; Kirwa, Tecla Cecilia
    Recognizing the essential for change and foreseeing organizations through change is the most challenging role for any leadership. Some changes can be alterable while others are not hence the risk involved in managing change. The study sought to determine the role of strategic culture on employee performance in public universities Upper Eastern Region, Kenya. Strategic culture refers to collective values, beliefs, norms and practices that define the character of a person in the work environment. The study was anchored on Kurt Lewis Change Management Theory. Descriptive survey design was adopted using quantitative methods. Employees of these universities were the study population, with a target population of 1296 employees and a sample size of 324 respondents. Proportional sampling technique was used in selecting Academic Staff and Support Staff while purposive sampling technique was used to select the university Management Staff, lastly stratified sampling was used to select the Administrative Staff. Data was obtained using questionnaires. The findings on correlation and regression analysis indicates that there was a significant positive relationship between strategic culture and employee performance in public universities in Upper Eastern, Kenya, where it was able to explain (β=0.495; p=0).