http://erepository.kafuco.ac.ke/123456789/39 2026-09-20T15:48:41Z 2026-09-20T15:48:41Z Jemaiyo, Mary Mbiti Omuyoyi, Maureen Omondi, Atieno Margaret http://erepository.kafuco.ac.ke/123456789/374 2026-09-02T06:47:43Z 2026-06-01T00:00:00Z

The Effect of Psychological Empowerment on Employee Performance in Law Courts in Kenya: A Case Study of Vihiga Law Courts Jemaiyo, Mary Mbiti; Omuyoyi, Maureen; Omondi, Atieno Margaret The study examined the effect of psychological empowerment on employee performance in law courts in Kenya, with specific reference to Vihiga Law Courts. The study was grounded on Douglas McGregor’s Theory X and Theory Y. A case study research design was adopted. The target population comprised 50 employees drawn from judges, magistrates, court reporters, legal secretaries, and court clerks. Inferential statistics, including linear regression analysis, were used to analyze data with the aid of SPSS version 21. The findings revealed that psychological empowerment has a statistically significant positive effect on employee performance. The results indicated that increases in psychological empowerment led to improved employee performance in law courts. The study also established that empowerment dimensions such as autonomy, competence, meaning, and impact enhance employee motivation and efficiency. The study concludes that psychological empowerment is a key determinant of employee performance in judicial institutions. It recommends that court management strengthen empowerment practices through participatory decision-making, delegation of responsibilities, staff training, and improved working conditions to enhance service delivery.

2026-06-01T00:00:00Z Omare, Dominic Abuga http://erepository.kafuco.ac.ke/123456789/373 2026-09-02T06:11:10Z 2026-03-01T00:00:00Z

FINANCIAL CAPITAL REPORTING, MANUFACTURED CAPITAL REPORTING, ENVIRONMENTAL CAPITAL REPORTING AND FIRM VALUE OF LISTED COMPANIES IN KENYA Omare, Dominic Abuga This study examines the effect of financial capital reporting, manufactured capital reporting, and environmental capital reporting on the firm value of companies listed on the Nairobi Securities Exchange. Using a balanced panel dataset of NSE listed firms observed annually over the period 2015 2022, the study applies a panel regression framework to account for repeated observations of the same firms over time and to control for unobserved firm specific characteristics that could confound the reporting value relationship. Secondary data are extracted using a structured data collection instrument and verified for completeness and consistency prior to estimation. The regression results indicate that financial capital reporting has a strong positive and statistically significant association with firm value, implying that improved disclosure and stewardship of financial capital is highly value relevant to investors. Manufactured capital reporting is also positively and significantly related to firm value, suggesting that clearer reporting on productive assets and operational capacity enhances market valuation. Environmental capital reporting shows a positive and statistically significant relationship with firm value, although the effect appears comparatively weaker, indicating that environmental disclosures are valued but may be more sensitive to firm specific conditions and sector characteristics. The findings support the conclusion that stronger multi capital reporting is associated with higher firm value among NSE listed firms. The study recommends strengthening the quality, consistency, and comparability of multi capital disclosures to enhance market confidence and valuation outcomes.

2026-03-01T00:00:00Z Omare, Dominic Abuga http://erepository.kafuco.ac.ke/123456789/296 2026-02-23T08:34:46Z 2026-01-01T00:00:00Z

An Assessment of Financial Performance among Integrated Reporting Adopters Versus NonAdopters on the Nairobi Securities Exchange Omare, Dominic Abuga This study assesses whether financial performance differs between Nairobi Securities Exchange listed firms that adopt integrated reporting and those that do not, and whether any differences emerge over time. Using a panel dataset of NSE-listed firms observed across multiple years with 2015 as the baseline, the study applies a year fixed-effects regression framework to control for time effects while testing whether IR adoption status explains variation in firm performance. Integrated reporting is operationalized as a binary indicator (adopter = 1; non-adopter = 0). Financial performance is captured using both accounting-based measures (return on assets, return on equity, net profit margin, and return on investment) and a market-based measure (firm value). The regression results show that IR adoption status is not a statistically significant predictor of firm value, net profit margin, return on equity, return on assets, or return on investment in the short run, indicating that adopters do not immediately outperform non-adopters. However, the year fixed effects reveal that several performance indicators improve progressively over time relative to the baseline year, suggesting that performance gains may accumulate gradually as firms gain experience with IR and strengthen internal alignment of strategy, risk management, governance, and reporting processes. The findings imply that integrated reporting is unlikely to deliver immediate financial benefits but may support longer-term improvements in performance trajectories. The study recommends that NSE firms focus on sustained and high-quality IR implementation and that regulators promote credibility and comparability to enhance value relevance

2026-01-01T00:00:00Z Ehaji Lumwaji Hesborn, Lumwaji Hesborn Atieno, Margaret Opanyi, Robert http://erepository.kafuco.ac.ke/123456789/295 2026-02-23T08:17:43Z 2025-01-01T00:00:00Z

THE EFFECT OF FINANCIAL REPORTING PRACTICES ON FINANCIAL ACCOUNTABILITY IN THE PUBLIC UNIVERSITIES IN KENYA Ehaji Lumwaji Hesborn, Lumwaji Hesborn; Atieno, Margaret; Opanyi, Robert This study evaluated the impact of financial reporting on financial accountability in public universities in Kenya. The study was anchored on Accountability Theory and Financial Accounting Theory. The target population comprised 409 respondents drawn from finance officers, council chairpersons, vice-chancellors, internally generated income coordinators, accountants, and internal auditors. A sample of 202 participants was determined using Yamane’s formula. Employing a descriptive research design, primary data were collected through structured questionnaires. Data were analyzed using descriptive and inferential statistics. The linear regression model showed a negative and significant effect of financial reporting on financial accountability (unsupported expenditure) in the public universities in Kenya, with a regression coefficient of -0.287. The study concludes that effective application of financial reporting practices enhances financial accountability by curbing unsupported expenditures in Kenyan public universities. It recommends structured capacity-building for accounting staff and the establishment of robust authorization and approval frameworks to strengthen fiscal discipline and governance integrity.

2025-01-01T00:00:00Z