Vol 7 Issue 2 October 2019-March 2020

Abstract: In January 6^th 2003, Kenyan children started the day with new vigour and hope. Primary education was free and all that was required was for every child regardless of age to walk to school next to where they lived. The introduction of the Free Primary Education policy soon resulted to a high influx of new pupils into public schools, putting pressure on existing resources. In 2010, the government implemented a new formula for disbursement of FPE funds for instructional materials. Under this new formula, schools which had fewer textbooks per pupil were to receive greater amounts of money than those that had more textbooks. This paper sought to critically examine how financing of primary education by the Kenyan government has enhanced equity and quality in all Kenyan public primary schools. Though the abolition of school levies has led to increase in numbers of students attending primary school, with it has come many challenges among them the challenge of equity and quality. The issue of quality education has become a great concern to stakeholders and the question of whether all school-age children are in school is still nagging since there is evidence of disparities in access based on gender, language, disability, special groups and region. This paper adopted a desktop review of published works on Free Primary Education in Kenya. While a lot has been written on Free Primary Education, recommendations of this paper should inform Free Primary Education policy makers and guide its implementers.

Keywords: Financing education, Free Primary Education, equity, quality.

Title: Financing education for equity and quality: A review of Kenya’s free primary education policy

Author: Sr. Madeleine Sophie Barat Achieng, Prof. Jane Opiri

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The objective of this study was to determine the influence of corporate governance on the relationship between organizational resources and performance of regional development authorities in Kenya. The specific objectives were to determine the influence of financial resources on the performance of regional development authorities in Kenya and establish the moderating effect of corporate governance on the relationship between financial resources and performance of regional development authorities in Kenya. The study was guided by resource based theory, dynamic capabilities theory and stewardship theory. The study adopted explanatory research design. The study was conducted in six regional development authorities that cover 47 counties. This includes Kerio Valley Development Authority, Ewaso Ngiro South Development Authority, Ewaso Ngiro North Development Authority, Coast Development Authority, Lake Basin Development Authority, Tana and Athi Rivers Development Authority. The targeted population was 169 comprising of chief managers, managers, heads of department and chief accountant. The study used stratified random sampling to select 118. Primary data was collected using structured questionnaires and interview schedules. Pilot study was conducted to test validity and reliability of research instruments. Validity was ascertained using content and construct validity while reliability using Cronbach alpha. Data was analyzed using both descriptive and inferential statistics. The researcher used descriptive statistics that include measure of central tendency; mean and measure of variability; standard deviation, maximum and minimum while inferential statistics included correlation and multiple regressions. The null hypotheses were tested at 5% significance level. The findings revealed that when financial resources changes by a unit, performance changes by 0.236 units (β2=0.236, P=0.011). Corporate governance has significant moderating influence on the relationship between financial resources and performance as indicated by change in R2=0.254, p=0.000 implying that the corporate governance explained up to 25.4% change in performance of regional development authority. However, the interaction effect was not significant. Accountability had insignificant positive moderating effect on the relationship between financial resources while board composition had insignificant negative moderating effect on the relationship between financial resources and performance. The study recommended that regional development authorities ought to reduce overdependence on exchequer to resources but generate their own financial resources. The study also recommended that board should be diverse in terms of gender, relevant industry experience and independent board member from the management.

Keywords: Financial Resources, Corporate Governance, Performance, Regional Development Authorities.

Title: FINANCIAL RESOURCES, CORPORATE GOVERNANCE AND PERFORMANCE OF REGIONAL DEVELOPMENT AUTHORITIES IN KENYA

Author: Ezekiel Wechuli Wanyama, Prof John K. Byaruhanga, Dr. Shitseswa E. Ayub

International Journal of Management and Commerce Innovations 

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Abstract: Audit quality is very important for an internal auditor, through high quality auditors are expected to produce financial statements that are relevant and can be trusted as a basis for decision making, which is influenced by audit judgment and moral reasoning attitude. The purpose of this study is to determine the role of audit judgment in mediating the influence of moral reasoning on the quality of internal auditors at PT Bank BRI Regional Bali. This research was conducted in all twenty-nine offices of PT Bank BRI in the Bali-Nusra Region in the Bali-Nusra Region in 2019 by making 107 auditors as samples with the saturated sample method. Data collection was carried out by distributing 107 returned questionnaires while a total of 13 were aborted, this study used path analysis techniques.

Based on the analysis, the moral reasoning variable has a significant positive effect on the quality of internal auditors at PT Bank BRI Regional Bali with a coefficient value of 0.556 and a significance level of 0.000. Moral reasoning has a significant positive effect on internal auditor audit judgment at PT Bank BRI Regional Bali with a coefficient value of 0.782 and a significance level of 0.000. Audit judgment has a significant positive effect on the quality of internal auditors at PT Bank BRI Regional Bali with a coefficient value of 0.325 and a significance level of 0.001. Audit judgment is able to mediate the influence of moral reasoning on the quality of internal auditors at PT Bank BRI Regional Bali with a coefficient value of 0.962 and a significance level of 0,000.

Keywords: Audit Judgment, Moral Reasoning, Internal Auditor Quality.

Title: The Role of Audit Judgment Mediate the Effect of Moral Reasoning on the Quality of Internal Auditor

Author: Cokorda Istri Agung Evita Nindia Putri, I Wayan Ramantha, Dewa Gede Wirama, I Ketut Sujana

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Abstract: the principle objective of this research is studying the impact of believe primarily based elements on the behavioral purpose closer to the use of m-trade in Jordan by running on a new version based totally on tam as well as answering the research questions posed. on this have a look at, a survey questionnaire, which involved 606 respondents, is adopted to combination the outcomes. the end result of the PLS path version showed that structural warranty, statistics satisfactory and device satisfactory are undoubtedly related to the preliminary Agree with. perceived usefulness and preliminary accept as true with are definitely associated with the behavioral goal to use m-commerce. perceived ease of use became observed negatively associated with the behavioral goal to use m-commerce. behavioral purpose to use m-trade is positively related to the real utilization of m-trade. the study effects showed that agree with based totally factors impart a considerably advantageous impact on behavioral goal to use m-trade in Jordan, which implies that agree with based totally factors are elements that decide the useful behavior to use m-trade services.

Keywords: E-Commerce, Trust Factors, Mobile Commerce.

Title: Evaluating the Influencing of Trust Based Factors on Using Mobile Commerce in Jordan

Author: AHMED HASSAN HASSAN, YOUSEF A.BAKER EL-EBIARY, NAJEEB ABBAS AL-SAMMARRAIE

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Abstract: The dynamic nature of the business environment alongside depleting organizational resources has engendered building strategic relationship as approaches to managing. There is also the need to promptly respond to market needs especially with the increased level of competition amongst firms. In this light, this study seek to examine the empirical relationship between strategic networks and corporate responsiveness in the Nigerian aviation sector. The study was conducted through a cross –sectional survey design therefore used the questionnaire to generate data from a sample of 16 listed firms operating in the downstream sector in the Aviation industry. The instrument has total item reliability Cronbach alpha of 0.78. from the data generated and analyzed, it was clearly shown that strategic networks correlates strongly with corporate responsiveness. The technical network component of strategic network relationship is positive, strong and significant while a negative relationship exist between virtual network and corporate responsiveness. The study concludes that strategic network relationship provides capabilities for relating firms to guarantee corporate responsiveness. The study recommends that firms should create structural linkage that supports both intra and inter firm strategic relationships that facilitate goal attainment.

Keywords: Administrative, Promptness, Strategic Network, Technical, Virtual, Responsiveness.

Title: STRATEGIC NETWORK AND CORPORATE RESPONSIVENESS IN THE NIGERIA AVIATION SECTOR

Author: Christopher Akpotu, Ph.D

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Abstract: Health care is one of the largest sector in terms of revenue and employment. It comprises hospitals, medical devices, tele-medicine, medical tourism, health insurance and medical equipment. Health care is provided by public and private institutions. As the role of government is very much limited, private sector enterprises play a major role in health care. Entrepreneurship is closely associated with Business, technology and products. Social entrepreneurs are those who   combine business practices with social service with the combined motives of service and profit. Social entrepreneurs play a great role in health care development and improvement, as government and market failed to meet basic health needs. Social entrepreneurship is the key to unlock the potential in health care sector to ensure huge benefits to disadvantaged sections and underprivileged. This paper is an attempt to analyse the opportunities for social entrepreneurship in health care development and examine existing social entrepreneur models in health care delivery at global level and national level. It also throws light on some of the social entrepreneurs work in health care development.

Keywords: Health Care, Community Health Workers (CHW), Social entrepreneurship, PATH.

Title: SOCIAL ENTREPRENEURSHIP IN HEALTH CARE OPPORTUNITIES AND CHALLENGES

Author: Purushothama Bhat, N,

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Abstract: Majority of current businesses are shifting towards adopting computerized accounting information systems. This trend tends to have effects on the performance of IT audit, financial reports audit and tracing e-source documents. The adoption of CAATs as audit technologies enables auditors to carry out effective and efficient IT audit work performance and to mitigate audit time. The objective of this study is to examine the performance expectancy that influence the computer assisted auditing techniques (CAATs)

Keywords: Computer Assisted Audit Techniques (CAATs).

Title: The impact of Computer Assisted Auditing Techniques (CAATs) on development of audit process: an assessment of Performance Expectancy of by the auditors

Author: Dr. Ahmad Marei, Prof. Emer. Dr. Takiah Binti Mohd Iskandar

International Journal of Management and Commerce Innovations 

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Abstract: Marketing is all about understanding the consumer and then execute your marketing strategy and when it comes to analyze Indians mindset it get even more complicated as India has a diverse culture. But when thing that is common in Indian market is that they are highly attracted with the lifestyle of the celebrity they tend to follow them which led in high demand of these celebrity endorsements. In past few decades the celebrity endorsement has rise more than 50% when we compare it with any other country which reflect the fact that Indians are partial towards these celebrity endorsement. Thus, there is a potential purchasing impact of the product when a celebrity is the brand ambassador for that product. Hence this paper is all about the evolution of Indian market in term of celebrity endorsement.

Keywords: celebrity endorsement, digital era, millennial, purchasing impact; consumer mindset. 

Title: Evolution of Celebrity Endorsement in Indian Market

Author: Kritika Shrivastava, Divya MV

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Abstract: Stakeholders strongly influence the outcome of projects especially in complex projects with heterogeneous stakeholders, thus understanding their influence is essential to ensure project success and attainment of objectives. Kenya power and lighting company projects involve a lot of stakeholders whose interests need to be met to ensure the company is successful with its projects and to enable it provide reliable services to its customers. This study sought to understand how various stakeholders in the industry affect the performance of KPLC last mile connectivity project in Embu County. The study examined the role of: project risk management; project leadership; project planning; and project monitoring and control and how they affect the performance of projects. Ex-facto design was adopted to conduct the study in Embu County, Kenya. The study population comprise of 43 projects where 109 people inclusive of: project engineers, project managers, Connectivity officers and, clerks Technicians officers, county project representative officers, Local chiefs and local leaders, project contractors, KPLC top management in Embu region form the population. A sample size of 86 people was used. Questionnaire was the main tool for data collection where drop and pick method was adopted by the researcher to ensure that all the respondents were administered with the questionnaires. Both descriptive and inferential analysis were used for the study. Data collected was coded sorted and keyed in SPSS version 22 for analysis. The results were then be presented using tables with interpretations. The main contribution of the study was to reveal the role of stakeholders’ management on project performance in terms of; project leadership, planning, risk management, and monitoring and control. The study found that project leadership, planning, risk management, and monitoring and control had a strong positive significant correlation with performance of project. All the variables; project leadership, planning, risk management, and monitoring and control significantly influenced performance of KPLC last mile connectivity project in Embu County. The predictor variables explained 64.5% change in performance of projects. The study recommended involvement, engagement, and effective communication to stakeholders as well good project leadership that will ensure the interests and expectations of stakeholders are met. Stakeholders’ management influences the performance and success of projects to a great extent.

Keywords: Stakeholders’ Management, Project performance, Last Mile Connectivity, Project Leadership, project planning.

Title: ROLE OF STAKEHOLDERS ON PROJECT PERFORMANCE OF KENYA POWER AND LIGHTING COMPANY LAST MILE CONNECTIVITY PROJECT IN EMBU COUNTY, KENYA

Author: Fred Orre, Ali .C. Ramadhani, Dr. Muchelule Yusuf

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Islamic microfinance modes of financing are reportedly lacking penetration and characterized by high costs of transactions which resulted in the efficiency of many of the existing institutions. In this study, a model based on Decreased Participation has been proposed as an alternative to the modes of financing to improve the efficiency of the institutions. However, investigating the acceptability of innovation is a very important component for its adoption by potential beneficiaries. Using the theory of diffusion of innovation, this study conducted a survey to understand the behaviour of business owners in Klang Valley to determine the factors that are responsible for their acceptability. A total of 208 respondents were collected and analyzed using descriptive techniques, correlation analysis and regression analysis. It is found that all the independent variables are correlated with the dependent variables at a significance level of p < .001. In the regression analysis as well all the variables investigated were significantly influencing the acceptability of the business owners. With respect to the observed link between acceptability and the dimensions of the theory of diffusion of innovation, the study concludes that the acceptability of Decreased Participation will be influenced significantly by more relative advantage, compatibility, observability, trainability and less complexity.

Keywords: Islamic Microfinance, Decreased Participation.

Title: ACCEPTABILITY OF DECREASED PARTICIPATION MODEL IN ISLAMIC MICROFINANCE AMONG SMALL BUSINESS OWNERS IN SELANGOR

Author: Muhammad Saeed Zakaria, Barjoyai Bin Bardai

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Abstract: Nigerian reserves have depleted terribly that the economy is at its brink. Import dependence has being found to account for this quagmire. For sustainable growth and development, Nigeria needs to turn the wheel of the clock. This paper examined the state of indigenous production specifically the ‘Aba Made’ (AM) goods that are cheap to buy but viewed as inferior quality, with a view to proffering ways for improving the standard to internationally acceptable quality for export. The study suggested the application of management accounting techniques and marketing strategies (MA-MS model) in the standardization process to manage cost of transformation of AM to national and internationally competitive product. The MA-MS model shows the application of knowledge in value analysis and value engineering to product quality control and quality assurance test. The dividend of such exercise in the standardization of product and market, would produce goods at affordable prices, and with international quality achieved, they would be exported and thus earn Foreign exchange (FOREX) for Nigeria for sustainable growth and development. The model ensures that quality is not sacrificed for huge profit. The study assessed the primary data source to ascertain the citizenry outlook on ‘AM’ goods as compared to foreign fairly used goods known as ‘Tokunbo’ (Toks). The primary instrument, the questionnaire was analysed using the non-parametric statistical tool- Wilcoxon signed rank test. Results from the field work revealed that majority of the respondents are aware of ‘AM’ products but prefer to buy ‘Toks’. Several reasons were adduced for that choice ranging from durability to cuteness. The hypothesis tested revealed that there is no statistical difference in the perception of preference for Toks against AM products among consumers and traders of Tokunbo. The study recommended among others, government’s intervention in terms of policy and implementation in Research and development, collaboration partnership, create enabling environment, Tariff- free importation of machines needed by such indigenous firms; funding support; and Improve quality for durability, rebranding and packaging to world’s best benchmark.

Keywords: Management, Accounting, Marketing, Strategies, Product, Standardization.

Title: EXTENDING MANAGEMENT ACCOUNTING TECHNIQUES AND MARKETING STRATEGIES: STANDARDIZATION OF NIGERIAN INDIGENOUS PRODUCTION FOR EXPORT

Author: Omorogbe, Comfort E.

International Journal of Management and Commerce Innovations 

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Abstract: The use of hyper personalization in marketing is increasingly adopted by organizations as consumer behavior is dynamic towards the existing products and techniques. It also changed the way people compare and buy products. This can lead to a huge competition among the companies as the world and technologies are under dynamic changes. Hence the companies had to constantly create innovation in their businesses by upgrading to better use of advanced technologies. The best strategy in the upcoming era is to understand the behavioral pattern of every single customer and provide the best user experience, so that they can retain their market share. The personalized experiences created by the organizations for each and every customer may enable the companies to stand out as well as wealth maximization of shareholders. Since the marketers gives more focus on achieving high level of personalization to meet the consumer demand and expectation for more relevant customer engagement, companies are adopting emerging technologies and automation tools. This paper is a detailed analysis of how personalized experiences and products influence the customers. This paper also gives insight about how technology has changed over the past few years and consequently the face of marketing in this new age.

Keywords: Hyper personalization, Artificial Intelligence, Marketing, Analytics.

Title: Hyper Personalization using AI in Marketing

Author: Henna Shareef, Keerthi Reddy

International Journal of Management and Commerce Innovations 

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Abstract: This paper is based on the use of emotional branding by the companies to made the product successful in the market. The successful use of emotional branding by few brands like Lays, McDowell’s, Cadbury, Apple and few others have been used as examples of their strategic use of emotional branding as a part of marketing strategy. The psychological factors and emotions behind the use of this branding strategy has been explained with the help of Apple and its correspondence with Maslow’s need hierarchy theory. Analysis on three aspects, that is “ethos, pathos and logos” have been used to understand how emotional branding affects the customer’s psychology and attracts them to a particular brand advertisement.

Keywords: Emotional Branding, consumers’ behaviour, Marketing tool, strategy, Apple, Cadbury, McDowell’s, Nike.

Title: EMOTIONAL BRANDING: IT’S STRATEGIC USE

Author: Ambika Sur, Kritika Pathak

International Journal of Management and Commerce Innovations 

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Abstract: The research explores the service quality of the heritage themed restaurant in the city of Tagaytay. The study is quantitative in nature and had four restaurants selected to take part in the study which is the Antonio’s, Balay Dako, Josephine’s Restaurant and Pamana. There are 400 respondents in the study which are the guest of the restaurant (100 each) in which the researchers provided survey questionnaire. The result of the study shows that the customers of the heritage restaurants in the city of Tagaytay age 19 to 29, female with an educational attainment of college and had a monthly income range of 20001 to 30000 with a source of income as an employee and agrees with the service quality aspect such as human capital, property and technology while strongly agrees on working condition. There is a significant difference between gender and human capital.

Keywords: Service Quality, Restaurant, Heritage, Customers.

Title: Service Quality of Selected Heritage Themed Restaurants in Tagaytay City

Author: Bautista, Ronel Calvin, Diaz, Elaine Joy, Mr. Deogracias E. Esplanada

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Abstract: Motivation is what keeps the people to travel for a certain reason or purpose. Motivation helps tourists on deciding where to travel and why. Understanding each visitor’s motivation will help the attraction nor the government on how to preserve their place for the benefit of the visitor’s and specially the locals. Different visitor’s motivation can give more ideas how to satisfy their guests by their own needs and wants. The main purpose of the study is to give and offer more ideas and suggestions on how to satisfy the visitor’s by their specific needs and wants. It’s also for them how to enhance their attraction for the public. The push and pull theory can help the officials to know what are their visitor’s purpose on visiting the Fort Santiago. The objective of the study is to investigate the issues of the motivational concepts of visiting locations such as forms of tourism nature with the ideological dimensions with the demand for places of death and sufferings or other reasons and factors. The researcher used journals from Sekhar, C., Patwardhan, M., Singh, R., Crompton’s journals in the internet and other ideas from different tourism research in the library. The researcher used a quantitative analytical method with a descriptive statistical method to gather the informations needed of the researcher to finish and accomplish some of the datas that need the answer of the desired population. It also uses a non-probability sampling with a purposive quota. The findings there are a significant relationship between the profile of the respondents and the visitor’s motivation in visiting Fort Santiago.

Keywords: Undergraduate, Understanding, Motivation.

Title: UNDERSTANDING VISITOR’S MOTIVATION IN FORT SANTIAGO, INTRAMUROS MANILA

Author: Talusan,Maria Nicole T., Ms. Irene S. Gueco MBA-TM

International Journal of Management and Commerce Innovations 

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