AUDITOR-GENERAL FUNCTION AND FINANCIAL ACCOUNTABILITY IN NYANDARUA COUNTY, KENYA
Abstract
Financial accountability for public resources is highly pertinent within any public organization. It involves the accurate recording, reporting, and use of financial resources, enabling stakeholders including citizens, regulatory bodies, and government officials to monitor and evaluate how public funds are managed. This level of scrutiny helps prevent misuse and misallocation of resources, promotes efficiency, and fosters trust between the government and the public. There is little understanding as to why there is continuous misuse of public resources yet there exists set up standard of financial control functions. While numerous studies have examined various aspects of organizational processes and performance, there has been limited attention given specifically to the relationship between government financial control functions and financial accountability. The study was anchored on; agency theory, stewardship theory, accounting theory and new public financial management theory. The objective was to examine the effect of Auditor General function on financial accountability in Nyandarua County Government, Kenya. The study used a descriptive survey research design on a population target of 425 people of Nyandarua County Government respondents. The sample size attained and applied was 201 respondents which resulted from the use of Krejcie and Morgan formula technique. A pilot study was held on administering 10% of the study sample to senior officers within the county government of Nakuru who were not part of the main study. Data collection was done through structured questionnaires. The Analysis of data for both descriptive (frequencies, percentages and means) and inferential (correlation analysis, and multiple regression analysis) statistics of the study was done by use of Statistical Package for Social Sciences (SPSS 24). The analysis output was presented using tables to make them reader-friendly. The study found that auditor and general function had an effect on financial accountability of Nyandarua County Government, Kenya. The study recommended prioritizing the auditor and general function to ensure compliance with regulations in order to manage government expenditures for financial accountability.
Key words: Bank Innovations, Crowd Funding System, Financial Performance
CITATION: Gitonga, B. K., & Kadima, M. J. (2025). Auditor-general function and financial accountability in Nyandarua County, Kenya. The Strategic Journal of Business & Change Management, 12 (2), 1177 – 1193. http://dx.doi.org/10.61426/sjbcm.v12i2.3264
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DOI: http://dx.doi.org/10.61426/sjbcm.v12i2.3264
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