East African Journal of Business and Economics https://journals.eanso.org/index.php/eajbe <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> East African Nature & Science Organzation en-US East African Journal of Business and Economics 2707-4250 The Role of Small and Medium Enterprises in Public Procurement: Barriers, Strategies, and Socio-Economic Impacts in Uganda https://journals.eanso.org/index.php/eajbe/article/view/3803 <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> Ermos Michael Jama, PhD Pascal Muloosi ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-10-10 2025-10-10 8 3 1 17 10.37284/eajbe.8.3.3803 Relationship Between Job Satisfaction and Employee Productivity in Hybrid Work Environments at Jhpiego Kenya https://journals.eanso.org/index.php/eajbe/article/view/3813 <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> Khasandi Annette Wanyoike Thomas Ngui, PhD Stanley Khaemba Kasembeli ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-10-11 2025-10-11 8 3 18 32 10.37284/eajbe.8.3.3813 Succession Planning and Business Sustainability in Family-Owned Businesses: A Case of Ngong Hills Hotel, Nairobi, Kenya https://journals.eanso.org/index.php/eajbe/article/view/3817 <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> Peris Wanjiku Vincent Okoth Ongore, PhD Evans Vidija Sagwa, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-10-13 2025-10-13 8 3 33 41 10.37284/eajbe.8.3.3817 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 https://journals.eanso.org/index.php/eajbe/article/view/3833 <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> Kamal Majeed Wahhab, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-10-14 2025-10-14 8 3 42 55 10.37284/eajbe.8.3.3833 Relationship between Expenditure Management and Financial Performance of State-Owned Commercials in Kenya https://journals.eanso.org/index.php/eajbe/article/view/3893 <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> Elikanah Mochama Osoro Penina C. Langat, PhD Isaac K. Naibei, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-10-30 2025-10-30 8 3 56 71 10.37284/eajbe.8.3.3893 Effects of Employee Self-service on Employee Performance https://journals.eanso.org/index.php/eajbe/article/view/3894 <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> Joseph Anthony Bahati Golyama ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-10-30 2025-10-30 8 3 72 79 10.37284/eajbe.8.3.3894 Linking Work Engagement to Employee Performance in Selected Manufacturing Firms in Nairobi City County, Kenya https://journals.eanso.org/index.php/eajbe/article/view/3901 <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> Jackline Jepkoech Keino Ambrose Kemboi Joel Chepkwony ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-03 2025-11-03 8 3 80 95 10.37284/eajbe.8.3.3901 The Effects of Self-Management Tools on Organisational Performance https://journals.eanso.org/index.php/eajbe/article/view/3903 <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> Rajab Hassan Bahati Golyama ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-03 2025-11-03 8 3 96 103 10.37284/eajbe.8.3.3903 The Moderating Effect of Leadership Style on the Relationship between Goal Setting and Teacher Development in Public Secondary Schools in Nakuru County, Kenya https://journals.eanso.org/index.php/eajbe/article/view/3927 <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> Wesley Kipsang Bett Williter Rop, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-07 2025-11-07 8 3 104 117 10.37284/eajbe.8.3.3927 Effects of the E-tendering in Public Procurement Performance at Iruwasa https://journals.eanso.org/index.php/eajbe/article/view/3942 <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> Menyauli Peniel Salekwa Yasinta Kassimba, PhD Bahati Golyama, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-11 2025-11-11 8 3 118 129 10.37284/eajbe.8.3.3942 The Contributions of Service Quality on the Growth of Banks in Tanzania: A Case of CRDB Bank Plc Branches in Mbeya City https://journals.eanso.org/index.php/eajbe/article/view/3946 <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> Batista Mwapinga Blandina Kisawike, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-11 2025-11-11 8 3 130 144 10.37284/eajbe.8.3.3946 Budgeting and Financial Accountability in Religious Organisations: Evidence from Catholic and Lutheran Churches in Tanzania https://journals.eanso.org/index.php/eajbe/article/view/3960 <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> Plasidi Marcel Bayno Helena Thomas Haule, PhD Sylvia Shayo Temu, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-12 2025-11-12 8 3 145 163 10.37284/eajbe.8.3.3960 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 https://journals.eanso.org/index.php/eajbe/article/view/3971 <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> Joseph Akol Denis Musinguzi, PhD Peter Celestine Safari, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-13 2025-11-13 8 3 164 180 10.37284/eajbe.8.3.3971 Tax Policies and Growth of Micro and Small Enterprises in Siaya County, Kenya https://journals.eanso.org/index.php/eajbe/article/view/3972 <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> Kennedy Okoth Oduor ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-13 2025-11-13 8 3 181 192 10.37284/eajbe.8.3.3972 Empowering Youth in Tanzania: Entrepreneurship for Economic Development and Unemployment Reduction https://journals.eanso.org/index.php/eajbe/article/view/3977 <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> Haruni Miraji Nicholaus Changoma Mkazeni Denis Kamugisha ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-13 2025-11-13 8 3 193 208 10.37284/eajbe.8.3.3977 Relationship between Inflation Components and Manufacturing Sector output in Kenya https://journals.eanso.org/index.php/eajbe/article/view/3987 <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> Alphonce Juma Odondo, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-14 2025-11-14 8 3 209 215 10.37284/eajbe.8.3.3987 Influence of Activity-Based Costing on Financial Performance of Soft Drink Manufacturing Firms in Nairobi County, Kenya https://journals.eanso.org/index.php/eajbe/article/view/4002 <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> Ogalo Faith Veronicah Alphonce Juma Odondo, PhD Micah Odhiambo Nyamita, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-15 2025-11-15 8 3 216 229 10.37284/eajbe.8.3.4002 Edge Computing Technology and Efficiency of Electronic Community Health Information System in Nyeri County, Kenya https://journals.eanso.org/index.php/eajbe/article/view/4018 <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> Peter Kimotho Waweru Morrisson Mutuku, PhD ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-18 2025-11-18 8 3 230 242 10.37284/eajbe.8.3.4018 Assessing the Accessibility of Local Government Loans for Startup Businesses: Evidence from Northern and Central Tanzania https://journals.eanso.org/index.php/eajbe/article/view/4019 <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> Yona William Kitua Ninza Mbaza ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-11-18 2025-11-18 8 3 243 259 10.37284/eajbe.8.3.4019