http://repository.tuc.ac.ke:8080/xmlui/handle/123456789/22 2026-04-21T12:07:36Z 2026-04-21T12:07:36Z OTIENO OKELLO, JARED WANJARE, JOSHUA http://repository.tuc.ac.ke:8080/xmlui/handle/123456789/594 2024-06-18T07:59:31Z 2024-05-05T00:00:00Z

Role of Environmental Accounting in Promoting Sustainable Business Practices A Case Study of Turkana County, Kenya OTIENO OKELLO, JARED; WANJARE, JOSHUA This literature review examines the concept of environmental accounting and its potential impact on business sustainability, with a specific focus on Turkana County, Kenya. The review explores the existing literature on environmental accounting, including its global perspective, its application in Africa, and its relevance to the unique environmental and socio-economic challenges faced by Turkana County. The review also discusses empirical studies and theoretical frameworks related to environmental accounting and business sustainability. The findings highlight the importance of integrating environmental data and information into accounting systems and the potential benefits for businesses in terms of cost reduction, improved sustainability, and stakeholder engagement. The review concludes with the identification of research gaps and the significance of conducting a case study in Turkana County to contribute to the understanding of environmental accounting's practical implications in emerging economies.; This literature review examines the concept of environmental accounting and its potential impact on business sustainability, with a specific focus on Turkana County, Kenya. The review explores the existing literature on environmental accounting, including its global perspective, its application in Africa, and its relevance to the unique environmental and socio-economic challenges faced by Turkana County. The review also discusses empirical studies and theoretical frameworks related to environmental accounting and business sustainability. The findings highlight the importance of integrating environmental data and information into accounting systems and the potential benefits for businesses in terms of cost reduction, improved sustainability, and stakeholder engagement. The review concludes with the identification of research gaps and the significance of conducting a case study in Turkana County to contribute to the understanding of environmental accounting's practical implications in emerging economies.

2024-05-05T00:00:00Z Collins Ochieng Obura http://repository.tuc.ac.ke:8080/xmlui/handle/123456789/591 2024-02-28T07:49:59Z 2023-01-01T00:00:00Z

PROCUREMENT PLANNING: THE PRINCIPLE OF SOUND BALANCE BETWEEN PROCUREMENT CONTROL AND ACHIEVING VALUE FOR MONEY Collins Ochieng Obura Government institutions are expected to use procurement planning as an opportunity to evaluate the entire procurement process in order to make sound judgments that promotes the overall implementation of projects in the procurement of goods, works and services. As a fundamental part of the governance and public financial system, the relationship between Procurement Function and Larger Public Financial Management is key for budget preparations and executions. A procuring entity therefore needs to understand how each activity will translate into individual procurement requirement and to determine the method and duration of these procurement requirement for effective implementation of operational activities within the stipulated time. This paper critically examines the application of key issues in procurement planning that public sector institutions can embrace to influence positive operational performance in procurement. Need Identification, Market Survey, Aggregation, and Procurement Methods are key indicators discussed to bring out key areas of the study. Descriptive research design was used to give a detailed description of the knowledge levels of respondents on procurement planning. Target population included procurement officers of National Government Ministries. An accessible population of 120 respondents was identified, with 74 forming a sample. 62% response rate was realized. The study used questionnaires to collect primary data. Secondary data was collected from the existing literature. ANOVA findings as explained by the P-Value of 0.000 which is less than 0.05 (significance level of 5%) confirms the existence of correlation between the independent and dependent variables. The study recommends that to avoid circumstances where organization attract huge pending bills at the end of the fiscal year, procuring entities are required to coordinate all procurement activities from procurement plan preparation to payment and organize major supply agreements for common use goods and also act as an advisory body for procurement related matters.

2023-01-01T00:00:00Z Kassilly, Fredrick Nyongesa http://repository.tuc.ac.ke:8080/xmlui/handle/123456789/582 2023-03-30T06:34:58Z 2023-02-28T00:00:00Z

THREATS TO THE SURVIVAL OF TIRIKI SACRED GROVES IN KENYA: A CULTURAL PERSPECTIVE Kassilly, Fredrick Nyongesa A study was conducted in Hamisi district of Kenya between March and May 2020 to identify not only the drivers of cultural change among local people around the Tiriki sacred groves but also how changes in their culture have impacted on their interactions with the groves and the remedial measures needed to ensure sustainable conservation of the special forests. Study methods involved participatory observation, household interviews and discussions with key informants. Geographically stratified area sampling ensured all areas with sacred groves were covered. Observed desecration of the groves was associated with changes in people’s cultural links with them. Major drivers of cultural change included modern religion, rural poverty, modern education and modern lifestyle. Local people’s culture alone can no longer secure a future for the groves and popular opinion supports public-private partnerships to ensure their effective protection. Opportunity for involving local people in preservation of the groves through education exists

2023-02-28T00:00:00Z Otieno, Jared Okello http://repository.tuc.ac.ke:8080/xmlui/handle/123456789/581 2023-03-30T06:18:58Z 2023-03-01T00:00:00Z

Fiscal Decentralization and the Efficiency of Public Service Delivery - A Case Study of Homabay County Otieno, Jared Okello This study aims to examine how fiscal decentralization affects the effectiveness of public service delivery in Homabay County. It uses a stochastic frontier method to estimate time-varying efficiency coefficients and investigates the effects of fiscal decentralization on those efficiency coefficients. The results show that, in some cases, fiscal decentralization can increase the effectiveness of public service delivery. Initially, the decentralization process needs appropriate political and institutional conditions or goodwill. Second, it would seem that good outcomes call for a high enough degree of expenditure decentralization. Third, there must be sufficient decentralization of both revenue and expenditure. Lastly, fiscal decentralization could make public service delivery less effective if these conditions are not met. The paper recommends the need for developing countries to adopt fiscal decentralization because it helps subnational governments raise revenues through enhancing tax administration and collection by the government as well as taxpayer compliance. It also supports legislation and policy changes that give subnational governments more fiscal authority.

2023-03-01T00:00:00Z