https://journals.eanso.org/index.php/eajbe/issue/feed East African Journal of Business and Economics 2025-12-11T18:42:47+00:00 Prof. Jack Simons editor@eanso.org Open Journal Systems <p>This journal publishes peer-reviewed articles in the Business and Economics scope. Some of the topics publishable under this journal include (but not limited to): Accounting, Financial Management, Economics, Human Resource Management, Organization Behavior, Information Management, International Business, Strategy and Innovation, Management Science, Product Promotion, Marketing and Retailing.</p> https://journals.eanso.org/index.php/eajbe/article/view/3803 The Role of Small and Medium Enterprises in Public Procurement: Barriers, Strategies, and Socio-Economic Impacts in Uganda 2025-10-10T07:09:41+00:00 Ermos Michael Jama, PhD jamaermos41@gmail.com Pascal Muloosi jamaermos41@gmail.com <p>Public procurement makes up a significant share of Uganda’s economy, yet small and medium-sized enterprises (SMEs) account for only 15% of government contracts despite contributing 18% to GDP and 90% of private sector employment. This study examined the barriers, strategies, and socio-economic contributions associated with SME participation in public procurement for services and supplies. Using a qualitative action research design, data were collected from 17 purposively sampled SMEs in Kampala and Gulu through semi-structured interviews. Thematic analysis, guided by Institutional Theory, Resource-Based View, Knowledge-Based View, Stakeholder Theory, and Innovation Theory, revealed three major barriers: i) regulatory constraints (complex bidding procedures, strict prequalification, and lengthy processes), ii) structural resource limitations (financial capital, skilled labour, and IT infrastructure), and iii) skills gaps coupled with information asymmetries. SMEs employ diverse strategies to enhance competitiveness, including advocating for policy reforms, improving access to finance and technology, fostering collaborations, and building digital and entrepreneurial capacities. Findings highlight that participation of SME generates substantial socio-economic benefits, including revenue growth, job creation, innovation, community development, and enhanced procurement transparency. Differences in access to technology and finance emerged between urban Kampala and regional Gulu SMEs. The study concludes that targeted policy interventions, resource support, and tailored capacity-building programs are essential to enhance SME inclusivity in Uganda’s procurement ecosystem. These findings provide actionable insights for policymakers, procurement authorities, and development partners seeking to promote inclusive growth through procurement reforms</p> 2025-10-10T07:08:37+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3813 Relationship Between Job Satisfaction and Employee Productivity in Hybrid Work Environments at Jhpiego Kenya 2025-10-11T13:38:47+00:00 Khasandi Annette Wanyoike kazwanyoike@gmail.com Thomas Ngui, PhD tngui@usiu.ac.ke Stanley Khaemba Kasembeli skasembeli@doveschools.org <p>As work extends beyond traditional office walls, understanding what sustains employee motivation and productivity becomes increasingly important. This study examines the relationship between job satisfaction and employee productivity in hybrid work environments, focusing on Jhpiego, a non-profit health organisation in Kenya. Hybrid work arrangements are now central to modern workplaces, making it critical to understand their impact for advancing the United Nations’ Sustainable Development Goals (SDGs), particularly SDG 3 on Good Health and Well-being and SDG 8 on Decent Work and Economic Growth. Using a correlational design grounded in Herzberg’s Two-Factor Theory and the Job Characteristics Model, this study employed a census approach. Data was collected through a structured, self-administered online questionnaire from all 106 employees, including 90 full-time staff and 16 team leaders, at Jhpiego Kenya. The findings reveal that higher job satisfaction is strongly associated with greater employee productivity (r = 0.711, p &lt; 0.01), underscoring the importance of autonomy, supportive policies, and clear communication in sustaining productivity. These results offer actionable insights for non-profit organisations seeking to optimise hybrid work models and contribute to global development goals. The research provides insights that support evidence-based decision-making for a wide range of stakeholders, including organisational leaders, human resource practitioners, employees, policymakers, and scholars, on the importance of fostering more adaptive, productive, and supportive workplaces in the evolving landscape of hybrid and flexible work.</p> 2025-10-11T13:30:47+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3817 Succession Planning and Business Sustainability in Family-Owned Businesses: A Case of Ngong Hills Hotel, Nairobi, Kenya 2025-10-18T12:38:58+00:00 Peris Wanjiku Perisw477@gmail.com Vincent Okoth Ongore, PhD vincentongore7@gmail.com Evans Vidija Sagwa, PhD vidijasagwa@yahoo.com <p>Succession planning is a vital driver of business continuity and sustainability, particularly in family-owned hotels where leadership transitions often determine long-term survival. Despite its importance, there is limited empirical evidence from the Kenyan hospitality sector, where family businesses dominate but governance structures remain largely informal. This study examined the relationship between succession planning and business sustainability in Ngong Hills Hotel, a family-owned business in Nairobi. A descriptive case study design was adopted. Data was collected from 34 respondents, including directors, departmental managers, employees, and external stakeholders. Data collection methods included structured questionnaires, interviews, and observations. Findings revealed a strong association between succession planning and business sustainability (Mean = 4.15, SD = 0.52; r = 0.98). Most respondents agreed that succession planning supported continuity, employee morale, and reputation, although gaps were noted in documentation and youth involvement. The study concluded that structured succession planning is critical for sustaining family-owned hotels and recommends mentorship programs, formalised succession policies, and integration of younger family members into leadership pipelines</p> 2025-10-13T19:24:57+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3833 Modeling Consumer Behavior and its Impact on Choosing a Competitive Strategy - A Survey Study of the Opinions of a Sample of Mobile Phone Shopping Stores in Kirkuk City 2025-10-14T15:15:59+00:00 Kamal Majeed Wahhab, PhD Kamal.m.wahhab@tu.edu.iq <p>Studying and understanding consumer behaviour is considered one of the ways to choose a competitive strategy, but understanding consumer behaviour is very difficult due to the many factors that overlap and interact with each other. Therefore, modelling consumer behaviour aims to simplify this difficulty by identifying the most important factors and showing the relationship between them. This study aims to understand the extent of the impact of modelling consumer behaviour on the choice of competitive strategy represented by its dimensions (cost leadership strategy, focus strategy, and differentiation strategy). Accordingly, the researcher selected a deliberate random sample consisting of 70 workers in mobile phone stores in Kirkuk city and relied on the questionnaire as a tool for collecting data and information and analysing it using the statistical program SPSS. A number of statistical analyses were used, including the arithmetic mean and standard deviation, to determine the extent of employees' awareness of the study variables. Correlation and influence analysis between the study variables was also used. The study reached several conclusions, including: There is a significant correlation between consumer behaviour modelling and competitive strategy selection, and there is a significant impact of consumer behaviour modelling on competitive strategy selection. The study also found that most mobile phone stores use a cost leadership strategy for a number of brands based on customer desires. The study presented a set of proposals, namely: The surveyed stores should use influential figures in advertisements to introduce customers to prestigious brands to attract their desires, and work on analysing the marketing environment to understand customer trends and provide value propositions based on customer income. The surveyed stores should adopt an appropriate competitive strategy based on monitoring competitors' movements in the market.</p> 2025-10-14T14:54:04+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3893 Relationship between Expenditure Management and Financial Performance of State-Owned Commercials in Kenya 2025-10-30T14:26:14+00:00 Elikanah Mochama Osoro elikanahmochama@gmail.com Penina C. Langat, PhD elikanahmochama@gmail.com Isaac K. Naibei, PhD elikanahmochama@gmail.com <p>State-owned commercials (SOCs) are essential to Kenya’s economic development by driving public policy, growth, social welfare, and employment. The Kenyan government manages 61 SOCs, 39% of which faced financial distress by 2018 due to arrears, high operating expenses, and rising debt. This study examines how expenditure management, specifically administration, selling and distribution expenses, and depreciation expense ratios, affects the financial performance of SOCs in Kenya. The study was grounded on public choice theory employing a positivist philosophy and correlational design. It targeted all 61 SOCs in Kenya, using panel data from 2018–2023 obtained through a census of audited financial statements. Validity was ensured through expert review, rigorous design, pilot testing, and triangulation with prior studies, while reliability was confirmed using test-retest and Cronbach’s alpha (α = 0.91). Data analysis combined descriptive statistics, which include means and standard deviations, with inferential techniques of multiple regression under a random effects model and Pearson correlation, executed in SPSS version 27. The empirical results revealed that expenditure management exerts a strong, negative, and statistically significant relationship with financial performance (β = –0.474, p &lt; 0.05). Specifically, the administration expense ratio had a strong and highly significant negative relationship with ROA (β = –0.446, p &lt; 0.05), showing that higher administrative costs substantially reduce performance. Sales and distribution expense ratio showed a positive but insignificant relationship with ROA (β = 0.037, p &gt; 0.05), signifying no meaningful influence. Depreciation expense ratio had a significant negative relationship with ROA (β = –0.143, p &lt; 0.05). The study concluded that the financial performance of Kenyan SOCs is highly sensitive to expenditure control, necessitating the need for prudent financial management. These findings hold practical relevance for policymakers and SOC managers in enhancing efficiency in expenditure management with a view toward enhancing sustainability, efficiency, and long-term profitability.</p> 2025-10-30T14:18:56+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3894 Effects of Employee Self-service on Employee Performance 2025-10-30T17:54:52+00:00 Joseph Anthony josephshija910@gmail.com Bahati Golyama tibagolyama@gmail.com <p>The study investigated the effect of Employee Self-Service (ESS) on Employee Performance. It aimed to assess how enabling employees to independently access and manage HR-related services through digital platforms influences their efficiency, productivity, and overall job performance. Using a quantitative research design, data were collected from 86 respondents through structured questionnaires and analysed using descriptive statistics and multiple regression in SPSS version 20. The findings revealed that ESS has a statistically significant positive relationship with employee performance, with ESS contributing to greater task independence, reduced administrative delays, and improved access to HR services. The study concludes that effective utilisation of ESS features within HRIS enhances employee autonomy, operational efficiency, and productivity, provided that sufficient infrastructure, user training, and system accessibility are ensured.</p> 2025-10-30T14:19:14+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3901 Linking Work Engagement to Employee Performance in Selected Manufacturing Firms in Nairobi City County, Kenya 2025-11-03T17:05:42+00:00 Jackline Jepkoech Keino jkeino9@gmail.com Ambrose Kemboi jkeino9@gmail.com Joel Chepkwony jkeino9@gmail.com <p>Employee engagement influences employees' attitudes towards their jobs and towards the organisation at large. Due to the poor institutional framework in manufacturing firms in SSA, employees are less inclined to be engaged in their work, leading to low employee productivity. Employee engagement results in motivated work behaviour and increases levels of effectiveness, innovation, and competitiveness. The study examined the state of work engagement in manufacturing firms and its impacts on employee performance of selected manufacturing firms in Kenya. The study was underpinned by the Job Demands-Resources theory, and adopted an explanatory research design with a target population of 6,254 employees of the selected manufacturing firms, with a sample size of 361 employees who were sampled through a proportionate stratified random sampling technique. A structured questionnaire was used, and the data collected were analysed using descriptive and inferential statistics, and the output was presented in tabular and pictorial formats. Data was transformed before hierarchical multiple regression models based on the Hayes (2018) Process 4.2 macro to test the hypotheses at 0.05 significance levels. Diagnostic tests were carried out before regression analysis, and the assumptions were not violated. The study revealed that demographic characteristics (work experience, β = -0.187, p &lt; 0.05 and job designation, β = 0.140, p &lt; 0.05) and employee engagement (β = 0.700, p &lt; 0.05) significantly and positively predicted employee performance. The study concludes that employee engagement positively influences performance. The study implication is that employee engagement practices are readily adoptable and contribute to the overall employee wellbeing while augmenting employee performance. Because of its collective benefits, manufacturing firms can improve work behaviour by revitalising formal employee engagement procedures. The JD-R theory provides a foundation for which the work engagement practices can be contextually applied to accentuate employee performance.</p> 2025-11-03T15:44:46+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3903 The Effects of Self-Management Tools on Organisational Performance 2025-11-03T17:08:58+00:00 Rajab Hassan rajabhassa@gmail.com Bahati Golyama tibagolyama@gmail.com <p>The study was conducted at IRUWASA (Iringa Urban Water Supply and Sanitation Authority) in Iringa, Tanzania, to assess the effects of self-management tools, particularly on Employee Self-Service (ESS), on organisational performance. A mixed research approach was employed, combining quantitative data from structured questionnaires with qualitative insights from semi-structured interviews, enabling both statistical reliability and deeper contextual understanding. The research adopted a cross-sectional design with a sample size of 85 respondents, selected from a target population of 105 employees using simple random sampling to ensure representativeness. Data were collected through questionnaires and interviews, with primary data complemented by secondary data from HR records and ESS system logs. Analysis was conducted using SPSS version 20, applying descriptive statistics to summarise patterns, while validity and reliability were confirmed through expert review, KMO testing, and Cronbach’s Alpha. Ethical principles, including informed consent, confidentiality, and organisational approval, were strictly observed to ensure compliance with research standards</p> 2025-11-03T17:07:04+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3927 The Moderating Effect of Leadership Style on the Relationship between Goal Setting and Teacher Development in Public Secondary Schools in Nakuru County, Kenya 2025-11-07T20:39:25+00:00 Wesley Kipsang Bett bettweso@gmail.com Williter Rop, PhD wrop@kabianga.ac.ke <p>Teacher performance appraisal has been introduced in Kenya through the Teachers Service Commission to improve teacher competence and learner outcomes, yet its effectiveness remains contested. This study examined the moderating effect of leadership style on the relationship between goal setting and teacher development in public secondary schools in Nakuru County. Using a correlational research design, data were collected from a scientifically determined sample of teachers through structured questionnaires and interviews. Regression and correlation analysis revealed that goal setting had a statistically significant but modest positive effect on teacher development (r = 0.133, p = 0.013; R² = 18.1%). However, when moderated by leadership style, the effect was substantially strengthened, with the interaction term showing a strong positive contribution (β = 0.627, p &lt; .001; ΔR² = 17.92%). These results highlight that while goal setting independently contributes to teacher development, its impact is significantly amplified under effective leadership. The study concludes that leadership style is pivotal in transforming goal setting into a meaningful driver of teacher growth and recommends that school principals adopt participatory and transformational leadership approaches to ensure that performance goals inspire professional development rather than create compliance pressure</p> 2025-11-07T20:38:35+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3942 Effects of the E-tendering in Public Procurement Performance at Iruwasa 2025-11-11T15:48:12+00:00 Menyauli Peniel Salekwa salekwamenyauli008@gmail.com Yasinta Kassimba, PhD kassimbayasinta@gmail.com Bahati Golyama, PhD tibagolyama@gmail.com <p>This study examined the effects of e-tendering on public procurement performance at the Iringa Urban Water Supply and Sanitation Authority (IRUWASA), to evaluate its effectiveness in enhancing procurement efficiency, transparency, and supplier participation. Guided by the Technological Advancement Theory and the Digital Divide Theory, a quantitative cross-sectional survey was conducted among 96 IRUWASA employees selected through simple random sampling. Data were collected using structured questionnaires and organisational records, and analysed with SPSS version 20, with reliability and validity confirmed through Cronbach’s Alpha and the KMO and Bartlett’s tests. Findings indicate that e-tendering significantly reduced procurement cycle times, increased bidder participation, and enhanced transparency, thereby strengthening operational efficiency and accountability. However, challenges such as inadequate ICT infrastructure, limited digital literacy, and occasional system interruptions were reported as barriers to optimal performance. The study recommends establishing a dedicated NEST Implementation Team, providing continuous training, ensuring adherence to e-tendering procedures, and promoting proactive supplier engagement to maximise the system’s benefits. Future research should explore the longitudinal impacts of e-tendering and conduct comparative studies across multiple public procurement entities in Tanzania</p> 2025-11-11T14:52:35+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3946 The Contributions of Service Quality on the Growth of Banks in Tanzania: A Case of CRDB Bank Plc Branches in Mbeya City 2025-11-11T15:48:12+00:00 Batista Mwapinga barnabasbatista@gmail.com Blandina Kisawike, PhD blandina.kisawike@uoi.ac.tz <p>The aim of this study was to assess the contribution of service quality to the growth of banking services, a case of CRDB Bank Plc Branches in Mbeya city. The study was guided by one specific objective: to evaluate the contribution of service reliability on the growth of banking services. A mixed-methods research design was adopted. The study sample consisted of 114 respondents, including bank officials purposively selected from key departments and customers randomly sampled at the CRDB Bank Zonal office. Primary data were collected through structured questionnaires and semi-structured interviews. Quantitative data were analysed using SPSS version 24.0 through descriptive and regression analysis, while qualitative data were analysed thematically. The findings revealed that reliability was a significant determinant of banking growth, with 73.2% of customers affirming accurate transaction completion and 67.6% perceiving uninterrupted services. Dependable information provision further strengthened customer confidence, though 39.5% of respondents reported occasional service downtimes, undermining reliability perceptions. Dependability during urgent needs was positively rated, with most customers confirming trust in CRDB’s ability to deliver during emergencies. Regression results confirmed that reliability strongly predicted banking growth (p &lt; .001), emphasising its role in driving trust, loyalty, and service uptake. Conclusively, the study demonstrates that service reliability is central to CRDB’s growth strategy. Enhancing transaction accuracy, minimising downtimes, and improving dependability in urgent situations remain essential for sustaining customer satisfaction and competitive advantage in Tanzania’s banking sector.</p> 2025-11-11T15:18:05+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3960 Budgeting and Financial Accountability in Religious Organisations: Evidence from Catholic and Lutheran Churches in Tanzania 2025-11-12T17:34:21+00:00 Plasidi Marcel Bayno plabayno@yahoo.com Helena Thomas Haule, PhD plabayno@yahoo.com Sylvia Shayo Temu, PhD plabayno@yahoo.com <p>Financial accountability, as reflected in a high level of transparency and responsiveness to key stakeholders, is crucial for building trust in religious organisations, which play a significant role not only in faith and moral development but also in various socio-economic dimensions. Effective budgeting processes, including stakeholder participation in budget planning (goal setting), communication, and performance evaluation, are critical for enhancing financial accountability, thereby minimising the risk of resource mismanagement and ensuring responsible stewardship. This study examined the influence of budgeting on financial accountability in religious organisations, drawing evidence from Catholic and Lutheran churches in Tanzania. Survey data were collected from 471 participants, including church management and parish members in the Dar es Salaam region. The study employed Partial Least Squares Structural Equation Modelling (PLS–SEM) via SmartPLS 4 Software. Findings indicate that while budget participation and budget evaluation significantly enhance financial accountability, budget planning and communication, despite their positive relationship with accountability, have a non-significant effect. This study underscores the pivotal role of active member involvement in budget decisions and performance evaluation as key drivers in financial accountability in religious organisations, especially in developing countries like Tanzania. Future research directions are also discussed</p> 2025-11-12T17:32:46+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3971 Relief Service Non-Governmental Organisations’ (NGOs) Beneficiary Accountability Policies and Strategies: More Accountancy but Less Accountability: Experiences from the Cross-case Analysis of the Uganda Red Cross Society (URCS) and the Lutheran World Fed 2025-11-13T13:46:41+00:00 Joseph Akol akoljoseph@stud.umu.ac.ug Denis Musinguzi, PhD dmusinguzi@umu.ac.ug Peter Celestine Safari, PhD psafari@umu.ac.ug <p>This article on the NGÔ beneficiary accountability policies and strategies aims to assess the existence and implementation of beneficiary accountability policies and strategies for Relief Service NGOs in Uganda, focusing on their accountancy rather than accountability slant. It is based on a qualitative cross-case assessment of two Relief Service NGOs – Uganda Red Cross Society (URCS) and the Lutheran World Federation (LWF), aimed at assessing the policies for accountability in place and their implementation in the case NGOs. The study was undertaken through a review of documents and interviews with purposively sampled staff and beneficiaries of the two NGOs.&nbsp; It underscores the accountancy rather than accountability nature of NGO policies and implementation strategies. It posits that NGOs are interested and willing to be accountable to their beneficiaries for their activities supported by policy provisions, guidelines, and implementation strategies. However, the incentivised and competitive NGO-sector environment today and the relative powerlessness of NGOs in the grand scheme of social power relations do not allow them to engage in long-term accountability engagements with beneficiaries beyond managing the behaviour of their staff. Instead, NGOs are inevitably dominated by the demands to supply reports and related information necessary for donor accountancy. NGO accountability prioritises accountancy, that is, the needs and interests of “upward” stakeholders - donors and governments and relegates accountability - the needs and interests of “downward” stakeholders, especially beneficiaries. NGOs constantly adapt their programs and accountability activities as donor conditions change to provide accountancy-related progress, financial, monitoring, and evaluation reports; and implement extractive participation and feedback receipt activities to maintain positive donor relationships necessary to win, extend, and retain project contracts critical for their expansion and survival agendas. The nature of NGO accountability, therefore, is monologic rather than dialogic, delivering more accountability to donors while doing little accountability - empowering beneficiaries to have “voice” and “choice” on NGO programs. This disjuncture between the aims of NGO accountability and practice will continue unless NGOs provide more information about their projects, missions, and values to beneficiaries and other stakeholders to solidify accountability; avoid committing too much to donor performance and accountancy demands in project contracts; and become honest in reporting challenges or even failures in project reports.</p> 2025-11-13T13:45:56+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3972 Tax Policies and Growth of Micro and Small Enterprises in Siaya County, Kenya 2025-11-13T13:46:41+00:00 Kennedy Okoth Oduor kennedyoduor9@gmail.com <p>Micro and Small Enterprises (MSEs) are foundational to Kenya's economy, contributing over 30% to the Gross Domestic Product (GDP) and employing the majority of the working population. However, the MSEs’ sector in Siaya County has recently faced significant headwinds, characterised by a sharp decline in reported operating profit margins from an average of 13.4% in 2018 to 5.6% in 2022, leading to numerous business closures. This study investigated the quantitative impact of various tax policies on the sustained growth of MSEs in Siaya County, Kenya. Specifically, the research evaluated the role of tax policy complexity, analysed the effectiveness of available tax incentives, and assessed the influence of the overall taxation structure on business expansion. The study adopted a descriptive research design anchored on the Ability to Pay Theory, Tax Incentive Theory, and Cost-of-Service Theory. A target population of 450 registered MSEs was sampled to a size of 207, and primary data were collected using structured questionnaires. Data analysis utilised Descriptive, Correlation, and Multiple Linear Regression techniques via SPSS. The findings, derived from the regression model (R2=0.585), indicate that Tax Policy Complexity has a statistically significant and strong negative effect on business growth (B=−1.432, p&lt;.001). Conversely, Tax Incentives exhibited a significant positive influence on growth (B=0.369, p&lt;.001), supporting their efficacy as a stimulative tool. The Taxation Structure did not register a significant independent effect on growth (B=0.044, p=.387). The study recommends the urgent simplification and consolidation of tax filing and payment procedures to alleviate administrative burden and the implementation of targeted, progressive tax incentives to foster sustained capital reinvestment and employment creation within the sector.</p> 2025-11-13T13:46:11+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3977 Empowering Youth in Tanzania: Entrepreneurship for Economic Development and Unemployment Reduction 2025-11-13T18:34:09+00:00 Haruni Miraji haruni.miraji23@mustudent.ac.tz Nicholaus Changoma Mkazeni nicholaus.mkazeni@mu.ac.tz Denis Kamugisha dekamugisha@mzumbe.ac.tz <p>High unemployment rates present significant challenges to economies and societies globally. In regions such as South Asia and Latin America, rising income inequality exacerbates youth unemployment, prompting many young people to pursue entrepreneurship as a viable path to economic empowerment. In these areas, Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in fostering economic development and creating job opportunities, highlighting a global trend of leveraging entrepreneurship to combat unemployment and stimulate economic growth. In Africa, rising income inequality exacerbates youth unemployment, prompting many young people to pursue entrepreneurship as a viable path to economic empowerment. This study examines unemployment and entrepreneurship in Tanzania and the role of MSMEs in economic growth and job creation. Incorporating analysis from academic studies, government reports, and international development publications, the study uncovers trends, challenges, and opportunities in Tanzania's entrepreneurial ecosystem. The findings highlight entrepreneurship's contribution to GDP growth, job creation, and economic diversification. MSMEs are pivotal in generating employment, improving living standards, and stimulating local economies. The study emphasises the importance of entrepreneurship education in equipping individuals with the necessary skills and fostering an entrepreneurial mindset. Additionally, it identifies key factors affecting self-employment and underscores the positive outcomes of youth entrepreneurship initiatives. These initiatives enhance economic participation and inclusivity by addressing challenges such as limited access to capital and socio-cultural constraints. The study concludes that while entrepreneurship significantly contributes to economic development and unemployment reduction in Tanzania, the government needs to implement supportive policies to facilitate access to finance, streamline regulatory processes, and leverage digital technologies</p> 2025-11-13T18:12:33+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/3987 Relationship between Inflation Components and Manufacturing Sector output in Kenya 2025-11-14T08:41:24+00:00 Alphonce Juma Odondo, PhD alphonceodondo@gmail.com <p>This paper examines the causal linkages and impact of underlying inflationary pressures, specifically core inflation (excluding volatile items), energy inflation and food inflation on the output growth of the manufacturing sector in Kenya over the most recent available period. Using updated annual and quarterly data from the Kenya National Bureau of Statistics and other sources (covering up to 2024/25), we employ a vector-error-correction (VEC) framework to identify long-run equilibrium relationships and short-run dynamics between inflation components and manufacturing output growth. Preliminary findings show that during 2024, the manufacturing value-added growth in Kenya slowed to approximately 4.4%, up from 2.1% the prior year. Meanwhile, headline consumer-price inflation stood at around 4.5% in 2024, with core inflation remaining subdued at about 2.5%-3.0% in early 2025, while non-core inflation (food and energy) rose to double-digit levels (≈9.2% in August 2025). The econometric results suggest that food and energy inflation exert a statistically significant negative effect on manufacturing output growth both in the short run and in the long run, and that core inflation also plays a meaningful role in the long‐run equilibrium. The findings underscore the importance of disaggregating inflation components for industrial policy and monetary policy formulation in Kenya. Policy recommendations include stabilising food and energy prices, strengthening the manufacturing sector’s resilience to inflation shocks, and refining the inflation‐targeting framework to account for sectoral linkages.</p> 2025-11-14T08:35:58+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4002 Influence of Activity-Based Costing on Financial Performance of Soft Drink Manufacturing Firms in Nairobi County, Kenya 2025-11-15T10:54:15+00:00 Ogalo Faith Veronicah faithogalo43@gmail.com Alphonce Juma Odondo, PhD alphonceodondo@gmail.com Micah Odhiambo Nyamita, PhD micahnyamita@gmail.com <p>Soft drink companies face persistent challenges such as high operational costs, inaccurate product costing, and inefficiencies in resource allocation, which undermine profitability and competitiveness. Traditional costing systems often fail to accurately allocate overhead costs, resulting in misguided pricing strategies and resource mismanagement. While Activity Based Costing (ABC) was widely studied in developed economies, its application and influence on financial performance in Kenyan soft drink manufacturing firms remains underexplored. The main objective of this study was to establish the influence of ABC on the financial performance of these firms, focusing on factors such as resource management, activity identification, cost driver selection, and cost object determination. The study was grounded on three theories: resource-based view theory, signalling theory, and the balanced scorecard. A correlational research design was used, with a sample of 128 managers selected through stratified random sampling from 68 soft drink manufacturing companies in Nairobi County. Multiple regression analysis examines relationships between the study variables, and correlation analysis is used to determine associations. The study revealed that effective resource management, including allocation, aggregation, and scheduling, significantly improves the financial performance of soft drink manufacturing firms by reducing costs and maximising profits. Activity identification within ABC systems enhances cost visibility and control, but further strengthening is needed. Proper cost driver selection, particularly in labour and machine-hours management, minimises production costs and enhances efficiency. Cost object determination, supported by strong financial planning systems and cost apportionment, ensures operational efficiency and improves overall financial outcomes. The study recommends strengthening resource management, improving activity identification systems, optimising cost driver management, and enhancing financial planning and cost object determination to achieve better cost control, operational efficiency, and profitability.</p> 2025-11-15T10:51:52+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4018 Edge Computing Technology and Efficiency of Electronic Community Health Information System in Nyeri County, Kenya 2025-11-18T18:16:17+00:00 Peter Kimotho Waweru petersmcleft1@gmail.com Morrisson Mutuku, PhD petersmcleft1@gmail.com <p>The success of Community Health Promotion (CHP) depends on seamless data processing, real-time analytics, and secure communication within health systems. The Government of Kenya launched the digitisation of CHP through the electronic Community Health Information System (eCHIS) in September 2023 to address community health challenges. eCHIS use Edge Computing Technology (ECT). While the technology can enhance both the effectiveness and efficiency of eCHIS, critical issues need to be addressed to ensure its efficiency.&nbsp;&nbsp; The overall study's objective was to examine the effects of edge computing on the efficiency of the eCHIS at Nyeri County in Kenya. Specific research objectives included: establishing the effect of edge data management and edge computing connectivity on the efficiency of eCHIS. The research was guided by Technology-Organisation-Environment and Protection Motivation Theory. The research used a Descriptive Survey Design.&nbsp; The target population was 2510 Community Health Promoters in Nyeri County, and 345 were sampled. The collection of primary data was through questionnaires. Questionnaire validity was assessed using content and construct validity. The researcher employed Cronbach's Alpha Coefficient method to ascertain the reliability of a questionnaire with a 0.7 reliability threshold.&nbsp; Both inferential and descriptive statistics were applied. The findings showed that there is a strong, significant relationship between edge data management and the effectiveness of eCHIS in Nyeri County in Kenya (r=0.516, p=0.000) and a strong, significant relationship between edge computing connectivity and the effectiveness of eCHIS in Nyeri County in Kenya (r=0.791, p=0.000).&nbsp; The recommendations are; the ministry of health should strengthen cybersecurity by ensuring that all edge computing devices are installed with updated antivirus software, encryption, and firewalls, CHPs should ensure proper classification, authentication, and timely entry of community health data, and health systems developers should design eCHIS that are easy to use, secure, and responsive to the health needs of the community.</p> 2025-11-18T13:27:37+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4019 Assessing the Accessibility of Local Government Loans for Startup Businesses: Evidence from Northern and Central Tanzania 2025-11-18T18:16:17+00:00 Yona William Kitua Ywkitua92@gmail.com Ninza Mbaza Mbaza.ninza@gmail.com <p>This study assesses the accessibility of local government loans in supporting startup business growth in selected councils of Northern and Central Tanzania, specifically Dodoma City, Meru District, and Hai District. Although Tanzania’s Local Government Finance Act legally mandates Local Government Authorities (LGAs) to allocate 10% of their own-source revenues as interest-free loans to women, youth, and persons with disabilities, empirical evidence on the accessibility of Local Government Loans for startup businesses remains limited. Using a quantitative cross-sectional research design, data were collected from 256 startup entrepreneurs through structured questionnaires. Descriptive and inferential analyses were conducted using SPSS to examine loan accessibility, application outcomes and barriers. The findings reveal that 63 (28.0%) of startups accessed LGA loans, while 134 (67.7%) of the loan applications were fully approved. The principal barriers to loan acquisition identified by respondents included bureaucratic delays, insufficient collateral, and inadequate access to information regarding loan application procedures. Policy interventions focusing on capacity-building, strengthened monitoring, and expanded loan accessibility are recommended to improve the developmental outcomes of local government loans. Overall, the study contributes to the understanding of state-facilitated financial empowerment strategies in emerging economies and provides actionable insights for policymakers, LGAs, and development practitioners seeking to promote grassroots entrepreneurship.</p> 2025-11-18T13:32:22+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4067 Examining the Relationship between Financial Literacy and Loan Repayment Performance: A Case of Small and Medium Entrepreneurs in Puntland 2025-11-25T16:47:50+00:00 Ahmed Adam Mohamed kowtamo2015@gmail.com <p>This study investigates the relationship between financial literacy and loan repayment performance among Small and Medium Enterprises (SMEs) in Puntland, Somalia, with a focus on the urban centres of Garowe and Galkacyo. SMEs play a vital role in economic growth, job creation, and poverty alleviation, yet many face challenges such as inadequate bookkeeping, weak budgeting, poor debt management, and limited understanding of credit policies. These gaps often result in poor loan repayment performance, threatening business sustainability and the financial stability of lending institutions. To address this issue, the study employed a quantitative explanatory research design. Primary data were collected from a sample of 193 SME owners, selected through stratified random sampling from a total population of 13,038 SMEs. Data collection was carried out using structured questionnaires designed to measure financial literacy dimensions bookkeeping, budgeting, debt management, and understanding of credit policies and their relationship with loan repayment performance. The collected data were analysed using SPSS Version 27, employing both descriptive and inferential statistical techniques. The results revealed that while more than half of the respondents acknowledged the importance of accurate financial record-keeping, a substantial proportion remained neutral or disagreed, indicating significant knowledge gaps. Furthermore, inferential analysis confirmed a positive and statistically significant relationship between financial literacy dimensions and loan repayment performance. The findings highlight the need for targeted financial literacy interventions tailored to the SME sector in Puntland. It is recommended that financial institutions integrate structured financial education programs into their lending processes and that policymakers create supportive frameworks for SME capacity building. Strengthening financial literacy will not only improve repayment performance and reduce loan defaults but also contribute to the resilience of SMEs and the broader economic stability of the region.</p> 2025-11-25T16:38:29+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4070 The Influence of Awareness on the Adoption of E-Tax Payment Systems among SME Owners in Bagamoyo District, Tanzania 2025-11-27T12:24:05+00:00 Haruni Miraji haruni.miraji23@mustudent.ac.tz Cliford Jesse Ringo cringe@mzumbet.ac.tz Venance Shillingi vshillingi@mzumbet.ac.tz Nicholaus Changoma Mkazeni nicholaus.mkazeni@mu.ac.tz <p>This study examines the influence of awareness on the adoption of electronic tax (e-tax) payment systems among small and medium-sized enterprise (SME) owners in Bagamoyo District, Tanzania. Despite initiatives by the Tanzania Revenue Authority (TRA) to enhance digital tax compliance through platforms such as the Electronic Filing System (EFS), adoption rates remain low, particularly in rural and semi-urban areas. Guided by Institutional Theory, which emphasises cognitive and normative pressures in shaping behaviour, the study investigates how awareness of regulatory measures, tax procedures, and compliance incentives affects SMEs’ willingness to embrace e-tax platforms. A sequential explanatory mixed-methods approach was employed, combining survey data from 280 SMEs with qualitative insights from 20 key informants. Quantitative analysis revealed a significant positive relationship between awareness of regulatory measures and e-tax adoption (β = 0.586, p &lt; 0.001), suggesting that greater awareness substantially increases the likelihood of adoption. Qualitative findings support this, with respondents emphasising the role of tax education and outreach campaigns in informing their decisions. The findings indicate that limited awareness of e-tax platforms, legal obligations, and benefits contributes to low adoption in Bagamoyo. Policy recommendations include localised awareness campaigns in Swahili, simplified tax guides, and incentive-based compliance mechanisms. The study aligns with Sustainable Development Goal 16.6, which advocates for transparent and accountable institutions. By addressing knowledge gaps, policymakers and TRA can foster broader SME participation in digital tax systems, ultimately improving compliance, revenue mobilisation, and administrative efficiency. Future research should explore the impact of mobile money integration and compare awareness challenges across other rural districts in Tanzania.</p> 2025-11-27T00:00:00+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4106 To Establish the Influence of Entrepreneurship Education of Women Entrepreneurs on the Implementation of Women Enterprise Fund in South Imenti Constituency 2025-12-02T17:29:37+00:00 Raymond Mutwiri Magaju mgjraymond@gmail.com Chira Robert, PhD rchira@uonbi.ac.ke <p>Due to our weak economic growth rate, the government of Kenya has not been able to adequately create jobs for its ever-increasing population and more so, the women. This has therefore led to women coming up with innovative ways of creating employment for themselves and others through enterprise development. The sizes of women-owned businesses seem to fail or remain the same throughout. The aim of the study was to establish the influence of entrepreneurship education of women entrepreneurs on the implementation of Women Enterprise Fund in South Imenti Constituency. The study design was a descriptive survey study. Data collection were done by use of open-ended and closed-ended questionnaires to allow an in-depth understanding of Fund management. Data collected was analysed using SPSS Windows version. Results were presented in percentages, frequency tables and cross-tabulations. The result of the study pointed out that there was a relationship between education on entrepreneurship and the implementation of WEF. We thus can associate the level of education with the success of the WEF implementation in South Imenti Constituency. The study also revealed that 65.3% of those groups that had received additional training on entrepreneurship education successfully invested the amount borrowed. The recommendation of the study was that the WEF beneficiaries’ entrepreneurship training should be designed to incorporate management and utilisation of finances, as the study revealed an association between WEF success and management and use of finance training.</p> 2025-12-01T18:15:52+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4108 Maize Prices: The Great Shilling Showdown-Who's Got the Corn for the Best Price? 2025-12-02T17:29:37+00:00 Venance Rwegoshora Mutayoba, PhD venance.mutayoba@mnma.ac.tz <p>Maize is a cornerstone of Tanzania's food security and agricultural economy, serving as a staple food for a significant portion of the population and a key source of income for smallholder farmers. This study examines the spatial price variations of maize across 23 regional markets in Tanzania, employing descriptive statistical analysis to assess the mean, median, range, variance, and standard deviation of maize prices. The findings reveal significant price variability across markets. The study highlights the impact of transportation costs, market access, and local demand-supply dynamics on price disparities. This study underscores the need for context-specific interventions, such as improved transportation infrastructure and storage facilities, to reduce price volatility and enhance market efficiency. Policymakers are urged to consider targeted measures to stabilise maize prices, ensuring food security and economic stability for vulnerable households and smallholder farmers</p> 2025-12-01T18:17:57+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4109 Moderating Effect of Capacity Development on the Relationship between Resource Mobilisation Practices and Service Delivery of County Governments in Nairobi Metropolitan Area 2025-12-02T17:29:37+00:00 Aurelia Chepkirui Rono aurelia.rono@gmail.com Raymond Kemboi kemraydz@gmail.com Paul Gichuki King’ori gichukiwakingori@gmail.com <p>County governments undertake capacity development to enhance service delivery. However, there is limited knowledge on the moderating effect of capacity development on the relationship between resource mobilisation practices and service delivery, highlighting the need for this study. Capacity building theory served as the foundational framework for this research. This theory guided the formulation of the conceptual framework, informed the study design and methodology, and aided in the interpretation of findings. A cross-sectional correlation research design grounded in the philosophy of positivism was employed in this study. Primary data was collected using a structured questionnaire. The study’s target population was 163 directors from Counties in the Nairobi Metropolitan Area, Kenya. A multistage sampling approach was employed to get a sample of 116 respondents. The validity of the research instrument was tested using construct, content and face validity, while the reliability was assessed using Cronbach’s Alpha coefficient. A pilot study was done in Muranga County. The data was analysed using descriptive and inferential statistics. Descriptive statistics was used to describe the data, while correlation, regression and moderated regression analyses were used to address the objectives of the study. The study found that capacity development significantly moderated the relationships between resource mobilisation practices and service delivery, with R-squared changes of 0.094(p&lt;0.05). The study concludes that capacity development plays a vital role in amplifying the positive effects of these public resource mobilisation practices on service delivery. This study therefore recommends that, to ensure service delivery, public institutions should focus on effective resource mobilisation practices coupled with capacity development in each of the focus areas. This study makes an important contribution to knowledge as it provides additional evidence on the role of capacity development in enhancing the relationship between resource mobilisation practice and service delivery, hence advancing the knowledge base for future studies.</p> 2025-12-02T14:43:22+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4113 Examining the Puntland Private Sector on Business Environment in Garowe: Challenges and Opportunities 2025-12-02T17:29:37+00:00 Ahmed Abshir Mohamed a.abshir121@gmail.com Mohamud Isse Yusuf mciise01@gmail.com <p>The study examines Puntland's business environment, focusing on market and structural barriers that hinder private sector growth. It aims to identify characteristics of the business landscape, analyse factors affecting productivity and competitiveness, assess international trade challenges, and evaluate the regulatory environment. Utilising a mixed-methods approach, data were collected through questionnaires and interviews, revealing that the majority of respondents were male (85.1%) and aged 31-40 (67.2%). Key findings include challenges in measuring productivity due to data limitations and informal activities (91.0% agreement), recognition of regional trade agreements as beneficial (80.6% agreement), and identification of security, infrastructure, and regulatory issues as major obstacles (73.2% agreement). The study also highlights a significant positive correlation (0.658) between the private sector and the business environment. Recommendations include decentralising organisational structures, improving regulatory processes, and enhancing infrastructure to boost competitiveness and support small enterprises.</p> 2025-12-02T16:58:15+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4118 Assessment of the Degree of Compliance with Tangible Non-Current Assets Disclosure Requirements Among Tanzanian Listed Companies 2025-12-02T19:20:39+00:00 Kibhuli Mwita kimwita@mzumbe.ac.tz Moshi James Derefa, PhD mjames@mzumbe.ac.tz Nsubili Isaga Mwalukasa, PhD nisaga@mzumbe.ac.tz <p>This study investigates the degree of compliance with Tangible Non-Current Assets (TNCA) disclosure requirements among listed companies in Tanzania. It specifically investigates the degree of compliance and evaluates whether statistically significant differences exist across sectors.&nbsp; A quantitative research design was utilised, employing panel data from 10 non-financial publicly listed companies spanning the period from 2014 to 2024. Descriptive statistics and independent sample t-tests were used to analyse the data collected. The results show that, on average, non-financial companies comply with TNCA disclosure requirements to 78.9% over the investigation time. The results also show that there are statistical differences between companies in the industrial sector and those in the commercial services sector, with companies in the industrial sector having higher average compliance scores. The increased degree of compliance noted is primarily due to efficient internal reporting mechanisms, robust governance frameworks, and vigilant oversight by stakeholders. The study finds that there needs to be stronger reporting frameworks for each sector, especially in the commercial services sector and other areas where disclosure practices are still not good enough. For investors, TNCA compliance can be a useful way to narrow down their options when looking for investment opportunities. It shows that companies are committed to being open and honest in their financial reporting, which gives investors more peace of mind. These insights help make disclosure practices better and build investor trust in Tanzania's capital markets</p> 2025-12-02T19:18:09+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4146 The Role of Workplace Equity, Staff Participation, and Welfare in Academic Job Satisfaction: A Comparative Analysis of Public and Private Universities in Western Uganda 2025-12-08T17:34:23+00:00 Annah Tugaineyo tugaineyoannahphd@gmail.com Aloysius Rukundo, PhD arukundo@must.ac.ug Enock Barigye enockbarigye@yahoo.com <p>Academic staff job satisfaction is pivotal for institutional effectiveness, staff retention, and the overall quality of higher education. This study conducts a comparative quantitative analysis to examine the influence of three organisational factors, Workplace Equity, Participation in Staff Committees, and Staff Welfare, on Job Satisfaction among academic staff in public and private universities in Western Uganda. Data were collected from 281 respondents (158 from public universities and 123 from private universities) using structured questionnaires. Statistical analyses, including descriptive statistics, Pearson correlations, independent samples t-tests, and multiple linear regression, were conducted using SPSS 26. Results revealed that academic staff in public universities perceived significantly higher levels of workplace equity (M=33.20) compared to their private university counterparts (M=27.44; p&lt;.001). However, multiple regression analysis identified Staff Welfare (β=0.453, p&lt;.001) and Participation in Staff Committees (β=0.420, p&lt;.001) as the most powerful direct predictors of Job Satisfaction, jointly accounting for 57.9% of its variance. Interestingly, Workplace Equity, while moderately correlated with Job Satisfaction (r = 0.447, p &lt; 0.01), did not significantly predict satisfaction when controlling for SW and PSC (β=−0.070, p=0.315), suggesting a mediated influence. The findings underscore the importance of resource investment and participatory governance in enhancing academic job satisfaction and call for targeted policy interventions, particularly in the private university sector.</p> 2025-12-08T17:05:08+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4152 The Cultural Operating System: A Systematic Review of Multilayered Resistance to Organisational Change 2025-12-08T17:34:23+00:00 Charles Oyo charlesoyo310@gmail.com <p>Organisational transformation initiatives fail at alarmingly high rates, with cultural resistance consistently identified as a primary barrier. This systematic review synthesises evidence from 73 sources examining how organisational culture resists change through multilayered mechanisms. Following PRISMA guidelines adapted for organisational literature, this study searched six databases from inception through November 2024, screening 2,341 records. Evidence demonstrates that cultural resistance operates through four interconnected layers: surface-level stated preferences where organisations publicly commit to change (documented in 89% of organisations), behavioural patterns where actual practices contradict rhetoric (64-78% maintaining traditional approaches), systemic reward structures that privilege conventional practices (78% of cases), and deeply embedded assumptions about knowledge and authority. These layers interact to create compounding resistance dynamics wherein initial contradictions between stated values and actual practices erode trust, generate defensive routines, and become institutionalised over time. The review reveals that single-layer interventions addressing only communication, training, or formal systems show limited effectiveness (12-31% success rates), while multilayer interventions demonstrate substantially higher success (54-67%), though selection effects complicate interpretation. This study identifies a "misalignment spiral" through which small initial contradictions compound into organisation-wide inertia, with evidence suggesting misalignments become significantly more difficult to address after 18-24 months. The four-layer framework provides a practical diagnostic tool for organisational leaders while identifying critical research gaps, particularly regarding non-Western contexts where different cultural assumptions may generate distinct resistance patterns.</p> 2025-12-08T17:09:52+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4153 Inflation and Unemployment in Venezuela: An Empirical Investigation of the Phillips Curve Hypothesis 2025-12-08T17:34:22+00:00 Kagarura Willy Rwamparagi wkagarura@kab.ac.ug Nahabwe Patrick Kagambo John pkjnahabwe@kab.ac.ug <p>We empirically investigate the Phillips Curve hypothesis, which posits an inverse relationship between inflation and unemployment in the short run, using Venezuela’s quarterly data from 1991 to 2023 obtained from the World Bank. Employing a Vector Autoregression (VAR) model, we treat inflation (GDP deflator, annual %) as the dependent variable and unemployment (% of total labour force, ILO estimate) as the independent variable. VAR results show strong persistence in both inflation and unemployment, with a 10% increase in lagged inflation (lag 1) raising current inflation by 7.8%, and a similar rise in lagged unemployment increasing current unemployment by 9.1%. However, lagged inflation in period 2 slightly reduces current inflation by 2.3%. Cross-variable effects between inflation and lagged unemployment, and vice versa, are statistically insignificant. Thus, we find no clear inverse relationship between inflation and unemployment, challenging the traditional Phillips Curve hypothesis in the Venezuelan context</p> 2025-12-08T17:12:08+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4160 The Effect of Tenure and Economic Bonding on Audit Quality: The Moderating Influence of Accountability 2025-12-09T19:23:25+00:00 Evans Kelvin Gyau evans.gyau@stu.edu.gh Peter Kwarteng, PhD peter.kwarteng@stu.edu.gh Joseph Twene Obour joseph@stu.edu.gh <p>The study was aimed at examining the relationship between audit quality, tenure, and economic bonding, and the interaction of Accountability. The study earlier posited that tenure has a significant relationship with audit quality, and economic bonding also has a significant relationship with audit quality. Further, the moderating influence of accountability was posited to exist within this relationship. Analysing data from 156 respondents using SPSS, the results confirmed the hypothesis and generally indicated a significant positive relationship between tenure and audit quality. Auditor’s tenure with clients has been established to be increasing fairly well within the first few years of service. When an engagement is long, it has the possibility of jeopardising the objectivity of the auditor, and this may reduce audit quality and could raise questions about the credibility of the financial report. A longer tenure will reduce professional scepticism and may lead to impairment of auditor independence because the auditor will become used to the client. Highly economically bonded auditors were susceptible to producing lower quality audits and vice versa. Where service fees are abnormally high, the auditor’s independence may be affected.&nbsp; This introduces the case of accountability and how well it can moderate the individual relationships of Tenure and Economic Bonding on Audit Quality. The findings highlight the direct positive and significant moderating effect of accountability. At high levels of accountability, audit quality was increased at all levels of tenure and economic bonding.</p> 2025-12-09T19:12:26+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4166 Influence of Sprout Social on Sales Performance of Restaurants in Nairobi City County, Kenya 2025-12-10T17:05:19+00:00 Melisa Mokeira Bosire bosiremelsah@gmail.com Dunstan Kambaga, PhD okambaga@gmail.com Benjamin Mulili, PhD benmulili14@gmail.com <p>The study sought to find out the effects of online social silent listening tools (SSLT) on sales performance in the restaurant industry in Nairobi City County, Kenya. Using a quantitative descriptive research design, the study administered a closed-ended survey to 35 restaurant managers sampled from 52 fine dining restaurants in Nairobi in 2024. The specific objectives of the study that were investigated include: To assess the influence of Sprout Social on the sales performance of restaurants in Nairobi City County. The data analysis included both descriptive and inferential statistics, such as correlations and linear regression analyses. The findings indicated that there was a statistically significant difference between SSLT and sales performance of the restaurants in Nairobi City County as mediated by information technology infrastructure (p = 0.000). Furthermore, the integration of SSLT with IT infrastructure provided performance improvement, especially in sales, which underlines the need for appropriate and efficient promotional activities in the online environment. Recommendations entail increasing the bandwidth on comprehensive IT systems, embracing SSLT in broader digital frameworks, bolstering analytical capacities, embracing comprehensive digital marketing strategies, conducting periodic appraisals, and investing in personnel development. This paper enriches the existing body of knowledge by examining the combined impact of SSLT and IT infrastructure on sales performance and offers practical guidance to restaurant businesses that are seeking to enhance their relative digital marketing strategies in a highly saturated market.</p> 2025-12-10T16:59:26+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4167 The Influence of Social Media on Millennial Workforce Performance. A Case Study of Zimbabwe Small to Medium Enterprises 2025-12-10T17:05:19+00:00 Rhinos Kombedzai rkombedzai@staff.zegu.ac.zw Thubelihle Moyo tmoyo@staff.zegu.ac.zw Stephen Taduvana staduvana@staff.zegu.ac.zw Gift Manhimanzi gmanhimanzi@staff.zegu.ac.zw <p>This study investigated the influence of social media on the millennial workforce in Zimbabwean SMEs, focusing on productivity, job performance, work-life balance, and job satisfaction. Utilising a mixed-methods approach, data were collected from 150 millennial employees through surveys and semi-structured interviews. Quantitative analysis revealed that professional use of social media positively impacted job performance, while excessive personal use detracted from productivity. Qualitative findings supported these results, highlighting that social media aids networking and access to information, yet poses distractions. Additionally, social media facilitated flexible work arrangements, improving work-life balance for 65% of participants. However, 35% reported stress due to blurred work-life boundaries. These findings align with existing literature, suggesting that while social media can enhance professional development and productivity, it also requires effective management to mitigate its negative aspects. The study emphasises the need for SMEs to develop clear social media policies, provide training, and promote work-life balance. Policymakers are encouraged to create regulatory frameworks supporting responsible social media use, and further research is recommended to explore long-term impacts and psychological effects. This comprehensive analysis offers actionable insights for optimising social media's role in enhancing the millennial workforce's performance in Zimbabwean SMEs, contributing to both academic discourse and practical applications in contemporary business environments</p> 2025-12-10T17:02:37+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4168 The Effect of Microfinance Institutions’ Services on Poverty Alleviation among Beneficiaries in Iringa Municipality: Evidence from Iringa Hope and Finca 2025-12-10T17:05:19+00:00 Mary Kelvin Myovela marymyovela18@gmail.com Enock Wiketye, PhD enockwiketye@gmail.com <p>This study examined The Effect of Microfinance Institutions' Services on Poverty Alleviation among Service Beneficiaries in Iringa Municipality, focusing on Iringa Hope and FINCA. The study aimed to determine how loan size, financial education, and entrepreneurial/business education influence beneficiaries’ income, living standards, and entrepreneurial engagement. A case research design with a mixed-methods approach was employed. The sample included 122 respondents, comprising 120 loan beneficiaries and 2 loan officers. Data were collected using structured interviews for loan officers and closed-ended questionnaires for beneficiaries. Quantitative data were analysed through multiple linear regression and descriptive statistics, while qualitative data were analysed thematically. Regression results indicate that Loan had a smaller but significant effect (β = 0.12, t = 3.00, p = 0.003). These findings show that loan provision alone contributes less unless coupled with knowledge and skills. Beneficiaries with higher financial and entrepreneurial education demonstrated better ability to invest loans productively, manage repayments, and accumulate assets, whereas larger loans without education often failed to improve livelihoods substantially. The study concludes that, in line with the general objective, loan service remains an important and wanted service but is less effective than MFIs' service on poverty alleviation among microfinance service beneficiaries in Iringa Municipality. While microfinance loans are valuable, smaller loans have a greater and more sustainable impact on poverty alleviation in Iringa Municipality, as they carry lower interest, are easier to repay, and enable beneficiaries to gradually improve their financial situation, whereas very large loans often lead to short-term consumption and repayment difficulties. The study recommends flexible, season-based loan products, real and practical financial literacy training, mentorship hubs to equip beneficiaries with practical business skills, good funds management and use for sustainable poverty reduction.</p> 2025-12-10T17:04:15+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4175 The Role of Workplace Equity, Staff Participation, and Welfare in Academic Job Satisfaction: A Comparative Analysis of Public and Private Universities in Western Uganda 2025-12-11T18:42:47+00:00 Annah Tugaineyo tugaineyoannahphd@gmail.com Aloysius Rukundo, PhD arukundo@must.ac.ug Enock Barigye, PhD enockbarigye@yahoo.com <p>Academic staff job satisfaction is pivotal for institutional effectiveness, staff retention, and the overall quality of higher education. This study conducts a comparative quantitative analysis to examine the influence of three organisational factors, Workplace Equity, Participation in Staff Committees, and Staff Welfare, on Job Satisfaction among academic staff in public and private universities in Western Uganda. Data were collected from 281 respondents (158 from public universities and 123 from private universities) using structured questionnaires. Statistical analyses, including descriptive statistics, Pearson correlations, independent samples t-tests, and multiple linear regression, were conducted using SPSS 26. Results revealed that academic staff in public universities perceived significantly higher levels of workplace equity (M=33.20) compared to their private university counterparts (M=27.44; p&lt;.001). However, multiple regression analysis identified Staff Welfare (β=0.453, p&lt;.001) and Participation in Staff Committees (β=0.420, p&lt;.001) as the most powerful direct predictors of Job Satisfaction, jointly accounting for 57.9% of its variance. Interestingly, Workplace Equity, while moderately correlated with Job Satisfaction (r = 0.447, p &lt; 0.01), did not significantly predict satisfaction when controlling for SW and PSC (β=−0.070, p=0.315), suggesting a mediated influence. The findings underscore the importance of resource investment and participatory governance in enhancing academic job satisfaction and call for targeted policy interventions, particularly in the private university sector.</p> 2025-12-11T18:39:48+00:00 ##submission.copyrightStatement## https://journals.eanso.org/index.php/eajbe/article/view/4176 Economic Analysis of Kororima (Afranomum korarima) Production in Selected Districts of South Ethiopia: The Case of Wuba Ari and Semen Ari 2025-12-11T18:42:47+00:00 Eshetu Toma altayeeshetutoma@gmail.com Simon Koroto altayeeshetutoma@gmail.com Yohannis Hebana altayeeshetutoma@gmail.com Meseret Endashaw altayeeshetutoma@gmail.com <p>This study examines the economic viability and production determinants of Afranomum kororima in the Semen Ari and Wuba Ari Districts of South Ethiopia. The production determinants of Afranomum kororima in the areas were investigated by using multiple linear regression models. The return on investment (ROI) ratio was used to see economic feasibility. The results reveal that availability of labour, access to extension facilities, cost of production, education, and cooperative membership strongly and positively affect korarima production. Alternatively, the dependency ratio and farm size negatively affected the production level of Kororima (Afranomum Kororima). The return on investment (ROI) ratio shows a 40% margin in profit, which supports the economic potential of the crop. The study recommends rural infrastructure investment, farmer cooperative establishment, disease-resistant variety experimentation, and better extension and post-harvest facilities by the Ethiopian government. These are interventions that have the potential to boost korarima production, farmer incomes, and contribute to the development of Ethiopia's underdeveloped spice sector</p> 2025-12-11T18:40:05+00:00 ##submission.copyrightStatement##