The main objective of the study was to determine the influence of liquidity risk on performance of commercial Banks Despite the banking sector stability and resilience in 2015, two non-systemic banks, were placed in receivership by the Central Bank of Kenya this was attributed to liquidity risk. Secondary data was used in the study. The population for secondary data were the 44 commercial banks in Kenya of which 2 were under receivership and one under statutory management. Panel data for 30 commercial banks that had data for 10 year period from 2006 to 2015 were obtained from the central bank of Kenya and banks website. Descriptive statistics, correlation analysis, and random and fixed effects were used using E-views software The findings were liquidity risk measured by Liquid assets to total assets ratio had a positive and significant relationship with performance

<p>Internal accounting monitoring and control activities are important tools for enhancing the management of resources in any financial institution. That is monitoring and control activities enhance the prudent use of resources, and accountability and improve institutional efficiency. However, there are numerous cases of poor management, fraud and poor governance of Savings and Credit Cooperative Organizations (SACCOs) as reported by SACCO Societies Regulatory Authority (SASRA) despite the existence of internal accounting control systems required by SASRA. The study sought to examine the effect of monitoring and control activities on the financial performance of SACCOs in Kenya. The study employed a mixed research design targeting 175 SACCOs with 875 respondents. A purposive sampling technique was used. The participants were chosen based on the purpose, hence the chief executive officers, finance managers, risk managers, information communication technology managers and internal auditors. Data was collected by the use of both primary and secondary techniques. A pilot study was conducted to establish the validity and reliability of research instruments. Primary data collection was by use of questionnaires, while secondary data involved documentary analysis to capture information on financial performance. A pilot study was conducted in Nairobi County. Validity was achieved using content and construct validity, where monitoring and control activities yielded an average factor loading of 0.606 and financial performance yielded 0.838. Cronbach's Alpha was applied to establish reliability, which had a range between 0.896 for monitoring and control activities to 0.916 for financial performance. Data was analyzed by use of descriptive and inferential statistics. Descriptive analysis included; frequencies, mean, standard deviation and percentage while inferential analysis involved regression analysis. From the results, there was a significant positive relationship between monitoring and control activities and financial performance (r=0.656, P=0.000), monitoring and control activities explain 43.0% (R² =0.430) of variance in financial performance, the beta value for monitoring and control activities from the regression model was 0.526 at p&lt; 0.05.  The study concluded that monitoring and control activities have a significant positive effect on financial performance. This study recommends that SACCOs should constantly monitor their financial performance by implementing audit reviews as well as performance reviews to make sure that SACCO objectives are achieved accordingly.<em> </em><em></em></p><p><em> </em></p><p><strong>JEL: </strong>M40; M41; G20<strong></strong></p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0767/a.php" alt="Hit counter" /></p>

Purpose: The study sought to investigate the influence of management accounting information systems on the financial performance of Deposit taking Sacco’s in western region, Kenya Methodology: The study adopted descriptive explanatory research design, 7 deposit taking SACCOs from western region with a total population of 61 employees in the management positions. Data was collected using questionnaires and analyzed through inferential statistics which involved testing of hypotheses using simple correlation regression model at 95% confidence level, multiple and hierarchical and descriptive statistics were also used, which included the use of frequencies and percentage. Data was presented by use of tables and figures. Findings: Findings of the study showed scope of MAIS had positive beta coefficient (β1=0.409, p=0.017) indicating that MAIS scope has significant influence on the financial performance of Deposit Taking Saccos Western Region, timeliness of MAIS had positive beta coefficient (β2=0.415, p=0.008 suggesting that MAIS timeliness has significant influence on the financial performance of Deposit Taking Savings and Credit Co-Operative Societies Western Region, aggregation of MAIS had positive beta coefficient (β3=0.329, p=0.021) revealing that MAIS aggregation has significant influence on the financial performance of Deposit Taking Saccos Western Region and integration of MAIS had positive beta coefficient (β4=0.392, p=0.010) indicating that there is significant influence of MAIS integration on the financial performance of Deposit Taking Saccos Western Region. Unique contribution to theory, practice and policy (recommendation): The study recommended that Deposit taking Sacco’s implement Management Accounting Information System in their operational framework as it would lead to improved financial performance.

Any profit-making organization such digital lending firms will always aim at maximizing the returns of shareholders wealth. As such, the organization should aim at enhancement of her financial stability which is a fourpronged undertaking; enhancement of level profitability; solvency, promotion of efficiency operation and ensuring achievement of adequate liquidity to ensure the meeting of own obligations as and when they fall due.According to Woods and Dowd (2008), all establishments encounter financial risks, and their capacity to accomplish their goals and even their existence depends on how well they cope those risks. Kyei and Antwi (2017) observes that risk associated with lending is one the greatest and most obvious source of credit risk associated with financial institutions. Financial risk normally effects volatility of a firm's cash flows, a situation that ends up leading to a lower alteration of firm value (Bartram, 2002). The value of a firm is generated when a firm's asset is able to generate a return on assets that exceeds its cost of capital and in an instance where return on assets drops below the cost of capital, value is ruined (Tseng & Goo, 2005).Financial sustainability of is a firm institution is one of the key dimension's sustainability. Kinde (2012) states that there are two types of Financial Sustainability that one could observe in evaluating organization performance. These are; financial self-sustainability (FSS) and Operational self-sustainability (OSS). Operational Self-Sufficiency is used to evaluate whether an organization generates enough income has been earned to cover the organizations' direct costs, eliminating the cost of capital but containing actual funding costs while financial selfsufficiency on the other hand represents the real financial health of a firm (Tehulu, 2013)Financial Institutions face several credit risks spread across different areas of business. Credit risk as 'the potential that a bank borrower or counterparty will fail to meet its obligations in accordance with agreed term' (Furfine, 2000). These include lending, trading and investing. However, this risk can be mitigated through sound credit policies which are used determine ones' loan ability, a product of sound management.The digital lending in Kenya has gained popularity as the services appear to be bridging the gap for citizen's majority of whom do not have formal bank accounts, or whose earnings are not support the borrowing from recognized financial institutions. A GeoPoll survey contacted in in December 2019 showed that access to financial products and

This study sought to determine the contributions of satellite campuses on financial sustainability of public universities in Kenya. The specific objectives will be to examine how financial accountability and effective management contribute to financial sustainability of public universities in Kenya. The study adopted descriptive survey research design. The target population was 176 selected staff of public universities in Kenya of which all of them were used in the study. The study adopted both descriptive analysis and for inferential statistical analysis data was cleaned coded and correlation analyses done the findings were financial accountability was positively correlated and significant p< 0.0. For regression also financial accountability as well as resource allocation and effective management had a positive relationship with financial sustainability. R squared was 0.731 therefore financial accountability and resource allocation explained 73.1% of variance in financial sustainability. Moderation was established using hierarchical regression, when the interaction terms of the moderator were added the value of R squared changed from 73.1% to 79.4% thus effective management and leadership had moderating effects on the relationship between financial sustainability and contribution of satellite campuses.Thus universities should mobilize resources from development partners and  focus on recovering full economic costs and investing in its infrastructure including human, intellectual and physical adequately to maintain future productive capacity to deliver its strategic plan and serve its customers.