County governments in Kenya play a vital role in promoting devolved governance through prudent financial management and effective utilization of public resources. However, persistent accumulation of pending bills continues to undermine service delivery, stall development projects, and weaken fiscal credibility therefore the sought to examine the influence of budgeting practices on the management of pending bills among selected counties in the Central Rift Region of Kenya. The study specifically focused on how budget absorption rates affect the efficiency of pending bill management in Nakuru, Baringo, Bomet, Kericho, and Narok counties. A descriptive correlational research design was adopted, and secondary data covering the period from 2019 to 2023 were collected using a structured data collection sheet. The data were sourced from credible government publications, including the Office of the Controller of Budget Reports, Auditor-General Reports, and County Treasury financial statements. Both descriptive and inferential analyses were conducted using SPSS version 25. Descriptive statistics summarized the data using means, percentages, and standard deviations, while inferential analysis employed correlation and regression to determine the strength and direction of the relationship between budgeting practices and pending bills. The findings revealed a strong positive and statistically significant relationship between budgeting practices and the management of pending bills (r = 0.899, p = 0.000). The study concluded that effective budgeting practices enhance budget absorption, improve fiscal discipline, and reduce the accumulation of unpaid obligations. It recommended that counties adopt participatory, evidence-based budgeting frameworks and strengthen expenditure monitoring systems to ensure efficient utilization of resources and promote sustainable fiscal management.
Effects of collective bargaining on firm performance in Senegal Original Research Article Country Senegal
This article examines the effects of collective bargaining on business performance in Senegal. To do so, we use dynamic panel data from 17 sectors of activity over the period 2016-2020. The database is compiled from the Economic and Financial Data Bank (BDEF) of the National Agency for Statistics and Demography (ANSD), reports from the Directorate of Labor Statistics and Studies (DSTE), and data from the Ministry of Labor. The labor productivity model developed by Brown and Medoff (1978) was used and estimated using the generalized method of moments (GMM). The results of the labor productivity model estimation indicate that collective bargaining has a negative impact on the labor productivity of Senegalese companies. The same model results also show the positive effect of wages on business productivity.
Gender and Organizational Performance: the Importance Of Gender Diversity Policies in Organizational Development Original Research Article Country Morocco
While organizational changes are happening and higher demands for corporate accountability are being made, gender diversity is becoming a crucial factor not only for obtaining better business results but also for achieving sustainable development. This article, based on the reflection of the existing research, examines the influence of gender diversity policies on the performance of the organization as a part of the change management process.
The article's initial section is devoted to explaining foundational concepts of diversity and detailing the main issues that organizations need to confront. The following chapter discusses the association between gender diversity in the workplace and company performance, using different theories as a guide; these theories include human capital, contingency, institutional theory, and resource-based view.
Furthermore, the third chapter delves further into the strategy aspect of diversity policies not only as a key factor in building inclusive and resilient organizations but also as a means of achieving compliance with the Sustainable Development Goals (SDG 5 and SDG 8). The paper ends with a statement that gender diversity is one of the non-material assets which, sooner or later, can bring about organizational change of a sustainable nature if it is implemented carefully and in alignment with the overall strategy, be a source of value.
Reviewing the Impact of Industrialization on Economic Integration: Evidence from the Gulf of Guinea Countries Original Research Article Country Cameroon
Pages 32-46
James AWOTATAW BATEY || Pr. NJIMANTED Godfrey FORGAH || Pr. MOLEM SAMA Christopher
This study investigates the effects of industrialization on economic integration in the Gulf of Guinea, focusing on the region's unique resource-dependent context. Utilizing data from the World Development Indicators (WDI) spanning 2000 to 2023, the research employs a linear regression model with Driscoll-Kraay standard errors and robustness checks through Simultaneous Quantile Regression to analyze the interplay between industrial output, trade volumes, and various economic factors. Key findings reveal a significant positive relationship between industrialization and economic integration, with a 1% increase in industrial output leading to an approximate 3.119% rise in intra-regional trade. Conversely, higher inflation and health expenditures negatively impact economic integration. The study highlights the need for policymakers to prioritize industrialization through infrastructure investments, supportive regulatory environments, and targeted workforce training programs, thereby fostering a more integrated and resilient economic landscape in the Gulf of Guinea.
Debt Management Strategies Affects Financial Performance of Deposit Taking Saccos in Laikipia County Original Research Article Country Kenya
Pages 47-57
Felix Ochieng || Benson Ouma Nyankone || Charles Wambu
This study examined the effects of debt management strategies on the financial performance of Deposit-Taking Savings and Credit Cooperative Societies (DT-SACCOs) in Laikipia County, Kenya. The problem addressed was the ineffective debt management strategies continue to undermine the financial performance of Deposit –taking SACCOs in Laikipia county. The specific objective was debt management strategies, on financial performance, and to assess the moderating role of SACCO regulations. The target population comprised 65 managers from 13 DT-SACCOs, including CEOs, internal auditors, loan officers, board chairs, and supervisory chairs. A census sampling technique was employed, and structured questionnaires together with secondary financial records covering the period 2019–2024 were used as data collection instruments. Reliability was confirmed with Cronbach’s Alpha values ranging from 0.849 to 0.921, and a 95% response rate was achieved. Quantitative data were analyzed using descriptive statistics and panel regression. Key findings shows debt management strategies (β = 0.295, p < 0.05), had a significant positive effect on financial performance. The study concludes that improving debt literacy enhances Return on Assets, loan repayment rates, and operational efficiency. It recommends targeted financial literacy programs, regular policy review, and stronger regulatory enforcement to minimize default rates and promote sustainable SACCO performance in Kenya.
Inflation Dynamics in Developing Economies: A Study of Key Economic Determinants Original Research Article Country Sierra Leone
Pages 58-73
Abdullah Bah || Oludolapo O. Akinyosoye-Gbonda || Dauda Musa Bangura
The study sought to establish the determinants of inflation in developing economies using Sierra Leone economy as case study and covers a period from 1994-2018. The study used ordinary least squares for estimation of time series data covering the period 1994-2018. One equation was regressed and the following variables were regressed on the annual inflation rate that is the money supply, exchange rates, gross domestic product and central bank rate. The study revealed that, there was a negative relationship between GDP and inflation level, Central bank rates was found to be statistically significant at 5% level of significance in causing the variation in inflation rate. Money supply (M2) and exchange rate had a positive relationship with the inflation rate while GDP growth rate and the real interest rate had a negative relationship with inflation. Therefore, policy makers should adopt policies that cushion an increase in central bank rates. Interest rate is the major tool used by the central bank to achieve inflation target. Changes in this interest rate affect various kinds of economic activity and thereby, over time, inflation.
Organizational Climate and Workplace Commitment as Predictors of Employee’s Performance Original Research Article Country philippines
This study explores how the overall work environment, or organizational climate, and the level of commitment employees feel toward their workplace influence how well employees perform their jobs in tertiary institutions in Tagum City. Drawing from established theories of learning and goal setting, the research looks at how a positive and supportive workplace alongside strong dedication from employees can lead to better performance. Various aspects of the work environment, such as clear roles, respect among colleagues, communication, rewards, career growth, teamwork, and conflict resolution, were examined. Employee commitment was also explored through emotional attachment, practical reasons for staying, and moral obligations. The study analyzed data from 250 employees at private higher education institutions using surveys. Findings revealed that most employees experienced a very positive work environment and showed a high level of commitment, both of which were closely linked to better job performance. The study highlights the significant role these factors play in shaping employee outcomes. Based on these insights, it recommends improving reward systems, supporting career development, fostering teamwork, and managing conflicts effectively to boost employee dedication and performance. This research offers valuable guidance for academic leaders and HR practitioners looking to create a thriving, productive workplace.
Effect of Employee Compensation on Teachers’ Performance in Public Secondary Schools in Nakuru West Sub-County, Nakuru County Original Research Article Country Kenya
Pages 85-94
Leting Nelsah Jeruto || Dr. Emily Cheposero Tumwet || Prof. Mongare Omare
Employee performance is a fundamental determinant of educational quality, accountability, and service delivery within public secondary schools. Despite its critical role, evidence suggests that teacher performance in public secondary schools in Kenya, including those in Nakuru West Sub-County, has remained inconsistent and below optimal levels. Although the Teachers Service Commission (TSC) and the Government of Kenya have implemented salary structures, professional allowances, and recognition schemes aimed at motivating teachers and enhancing performance, the effectiveness of these compensation mechanisms in improving teacher performance remains unclear therefore the study sought to examine the effect of employee compensation on teachers’ performance in public secondary schools in Nakuru West Sub-County, Kenya. Anchored on Herzberg’s Two-Factor Theory (1959), the research adopted a correlational descriptive design. The target population comprised 271 TSC-employed teachers across 7 public secondary schools and 4 TSC officers at the Sub-County Education Office. Using Nassiuma’s formula, a sample of 73 teachers was proportionately selected via simple random sampling, while a census included all 4 officers. Primary data were collected through structured questionnaires administered via drop-and-pick method, yielding a 73% response rate (56 usable responses). A pilot study in Menengai High School in Nakuru East Sub County confirmed instrument reliability (Cronbach’s alpha: 0.876 for compensation; 0.768 for performance). Data was analyzed using SPSS version 25, employing descriptive statistics (means, standard deviations) and inferential statistics (correlation, regression). Results revealed strong agreement on compensation’s role (overall mean = 4.23) and teachers’ performance (overall mean = 4.34). Correlation analysis showed a strong positive relationship (r = 0.974, p = 0.000), while regression indicated a unit increase in compensation leads to a 2.300-unit rise in performance (β = 2.300, p = 0.000). The study concluded that employee compensation has a significant effect on teachers’ performance in public secondary schools in Nakuru West Sub-County, Nakuru County. The study recommends that TSC and SRC review packages for competitiveness, ensure timely payments, and integrate non-financial incentives to enhance motivation, retention, and instructional quality.
The Impact of Digital Transformation on Developing Accounting and Strategic Management to Achieve A Sustainable Competitive Advantage Original Research Article Country iraq
This study aimed to analyze the impact of digital transformation on developing accounting and strategic management to achieve a sustainable competitive advantage in the Presidency of the Iraqi Council of Ministers, which represents an applied environment rich in challenges and opportunities. The study adopted the analytical descriptive approach, where data was collected through a questionnaire that included a random stratified sample of 341 employees from the study population of 3000 employees in the administrative, financial, and technical units of the Presidency.
The results revealed a strong positive correlational relationship between digital transformation and the development of accounting performance. They also showed a moderate relationship between digital transformation and the effectiveness of strategic management, with the impact being more prominent in supporting strategic planning than in performance monitoring. Furthermore, it was found that the impact of digital transformation on competitive advantage is mediated by accounting performance and strategic management, highlighting the indirect nature of this effect.
Strategic Planning for the Development Road and Its Impact on the Public Budget to Support the Iraqi Economy A Field Study in the General Company for Iraqi Ports Original Research Article Country iraq
Pages 121-152
Jamal Abdel Salam Karim || LAYTH ABDUL ZAHRA MAJEED
This study attempts to analyze the relationship between the strategic planning of the Development Road and its impact on the public budget to support the Iraqi economy, through a field study in the General Company for Iraqi Ports. It aims to assess the effectiveness of this planning and analyze its expected economic and financial impacts, based on the perceptions of the company's employees, who constitute the cornerstone of the project's implementation.
The significance of the study lies in addressing a research gap regarding the evaluation of giant strategic projects in Arabic literature, as it presents an analytical model linking strategic planning, the public budget, and the macroeconomy. It also provides a practical diagnosis that contributes to addressing planning and financing gaps and supports enhancing confidence in this national investment.
The study adopted the analytical descriptive approach, using a questionnaire as the main tool for data collection from a random stratified sample of (385) individuals from the study population represented by the employees of the General Company for Iraqi Ports. Data were analyzed using the (SPSS) statistical package, relying on descriptive and inferential statistical methods.
The results revealed a gap between the clarity of the project's strategic vision and its integration with Iraq Vision 2030, on one hand, and the weakness of monitoring and evaluation mechanisms and the lack of transparency in financial resource management, on the other. They also showed significant optimism regarding positive economic impacts, especially in diversifying the economy and creating job opportunities, countered by concerns about the inefficiency of current financing. Statistical analysis confirmed a statistically significant impact of the dimensions of strategic planning on supporting the economy, with differences in assessments attributed to job title and years of experience.
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