DSpace Collection:

The effect of transformational Leadership on sustainability performance of manufacturing firms in Kenya

2026-07-31T08:07:06Z

Title: The effect of transformational Leadership on sustainability performance of manufacturing firms in Kenya Authors: Marienga, Rose; Korir, Michael; Ochieng, Fredrick Abstract: This study examined the influence of specific dimensions of transformational leadership on the sustainability performance of manufacturing firms in Kenya. The research was hinged on the Stakeholder theory and the Resource-Based View (RBV). A cross-sectional design was employed, with data collected from 351 managers via an online survey. Hierarchical multiple regression analysis revealed that inspirational motivation (b = 0.15, t = 3.76, p < .001), intellectual stimulation (b = 0.09, t = 2.05, p = .041) and individualized consideration (b = 0.18, t = 5.82, p < .001) had significant positive effects on sustainability performance. In contrast, idealized influence (b = -0.02, t = -0.53, p = .594) showed no significant effect. These findings underscore the importance of transformational leadership in advancing sustainability within the manufacturing sector and suggest that targeted leadership development may enhance organizational outcomes.

The role of green innovation in driving sustainability performance within the manufacturing sector in Kenya

2026-07-31T07:52:40Z

Title: The role of green innovation in driving sustainability performance within the manufacturing sector in Kenya Authors: Marienga, Rose; Korir, Michael; Ochieng., Fredrick Abstract: This study investigated the influence of green innovation on sustainability performance among manufacturing firms based in Nairobi County, Kenya. Data was collected from 351 respondents and analysed through multiple regression model in SPSS version 26. The results showed that both management innovation (β=0.345, p<0.001) and product innovation (β=0.177, p<0.001 are significant positive drivers of sustainability performance in the manufacturing sector in Kenya. However, process innovation (β=−0.084, p=0.016) had an unexpected negative effect. In addition, the model's low R2 value (R2 = 0.274, adjusted R2 = 0.259) suggests that other factors not included in the study also play a significant role in the sustainability performance of the sector. The study concludes that green innovation is crucial in sustainability performance in manufacturing firms and recommends that the firms prioritize management and product innovation to enhance their sustainability efforts.

Tax service Quality, trust in Government and tax compliance among small and medium enterprises in North Rift Economic Bloc

2026-07-31T07:32:13Z

Title: Tax service Quality, trust in Government and tax compliance among small and medium enterprises in North Rift Economic Bloc Authors: Kiptum, Amos; Kapkiyai, Collins; Kirui, Daniel Abstract: Purpose- The study sought to establish the indirect effect of trust in government on the relationship between the tax service quality and tax compliance among SMEs in North Rift Economic Bloc, Kenya. Design/Methodology- Based on the social contract theory, this study has a positivist philosophy that is informed by an explanatory research design. The target population was 21,232 SMEs; the sample size used in this study consisted of 393 SME owners/managers selected through a stratified sampling technique. Data were collected using a self-administered questionnaire, and Cronbach's alpha with factor analysis was used to establish the instrument's reliability and validity. Descriptive and inferential statistics were employed to test the hypothesis, and hierarchical regression using the Hayes Process macro was performed. Findings-The study revealed that tax service quality (β =.541, p=.000<0.05) and trust in government (β =.375, p=.000<0.05) are significantly positively related to tax compliance. In addition, the tax service quality was found to have a significant effect on trust in government (β =.395, p =.000<0.05). In addition, the results showed that trust in government mediates the relationship between tax service quality and tax compliance (β =.1482, CI=.0981, .2015). Practical Implications- These findings underscore the need for governments to improve the quality tax services, as this may be able to help in gaining public trust which will ultimately increase SMEs compliance with taxes. There is scope for future research to incorporate mixed-method approaches in order to discover yet more factors affecting tax compliance.

The influence of tax service quality, government trust, and social value orientation on tax compliance among small and medium enterprises in North Rift Economic Bloc, Kenya

2026-07-31T07:14:50Z

Title: The influence of tax service quality, government trust, and social value orientation on tax compliance among small and medium enterprises in North Rift Economic Bloc, Kenya Authors: Kiptum, Amos; Kapkiyai, Collins; Kirui, Daniel Abstract: Strengthening domestic resource mobilization has become critical for governments globally as fiscal space for growth and development spending continues to shrink. Effective tax collection is vital for state financing, but it is equally important to improve how revenue is raised. The purpose of this study was to determine the effect of tax service quality, government trust, and social value orientation on tax compliance of small and medium enterprises (SMEs) in the North Rift Economic Bloc, Kenya. Using a positivist research philosophy and explanatory design, a sample of 393 SME owners/managers was drawn from a target population of 21,232 registered SMEs through stratified sampling. Data was collected via a self-administered questionnaire, and reliability and validity were confirmed with a Cronbach’s alpha coefficient of 0.7 and factor analysis. Descriptive and inferential statistics were employed, with multiple regression analysis conducted using the Andrew Hayes Process macro. The study found that tax service quality (β =.541, p =.0000<0.05), government trust (β =.375, p =.000<0.05), and social value orientation (β =.234, p =.0000<0.05) had a positive and significant effect on tax compliance. The study underscores the importance of enhancing tax service quality and fostering government trust as key strategies to improve tax compliance among SMEs. Additionally, incorporating social value orientation into tax policy design is essential for optimizing revenue collection. This research offers new insights into the dynamic interplay between tax service quality, government trust, and social value orientation, providing a comprehensive understanding of their combined impact on tax compliance in the SME sector