DETERMINANTS OF PUBLIC PROCUREMENT REGULATORY COMPLIANCE BY COUNTY GOVERNMENTS IN KENYA: A CASE OF HOMABAY COUNTY GOVERNMENT

KENNEDY OTIENO PANYA, DR. SUSAN WERE (Ph.D)

Abstract


The main objective of this study was to identify the determinants of Public Procurement regulatory compliance by County governments in Kenya. The research design employed in this study was descriptive. The target population comprised 525 respondents. Stratified random sampling was used with sample size of 20% of the target population, which comprised of 105 respondents. The study collected data using questionnaires. The study adopted both qualitative and quantitative data analysis techniques. Data was edited after collection and analyzed using SPSS Version 21.0 and Microsoft word tools. The study found that procurement process management, Procurement Ethics, Contract Management and Financial Cost Management had a positive and significant influence on procurement regulatory compliance. The study concluded that an improvement in procurement process management, Procurement ethics, Contract Management and Financial cost Management would lead to a positive improvement in procurement regulatory compliance in Homa Bay County, Kenya. The study recommended that the government of Kenya and other policy makers in procurement and county governments sector should stipulate policies that would improve the institutionalization of E-procurement so as to enhance the procurement regulatory compliance in county governments. There is also need to invest in training on internal controls in order to enhance their skills, knowledge and overall prowess in dealing with procurement regulatory compliance. The study also recommended that the government of Kenya and other policy makers should stipulate policies that would improve institutionalization of accountability, transparency and integrity in the procurement process so that compliance to procurement regulations can be enhanced.

Key Words: Procurement Ethics, Contract Management, Procurement Process, Financial Cost, Procurement Regulatory Compliance


Full Text:

PDF

References


Abere, D., Muturi, W. (2015). Factors Affecting Compliance with the Public Procurement and Disposal regulations in Kenya: A case Study of County Government of Nyamira. International Journal of Economics, Commerce and Management United Kingdom. Vol. III, Issue 11, November 2015

Abouzeedan, A. Busler, M. (2002).Information technology (IT) impact on performance of small and medium enterprises (SMEs)", Proceedings of the RENT XVI, Research in Entrepreneurship and Small Business.

Adjei, A. B. (2006). Purchasing and supply: A Competitive tool to strategic development. Paper presented at the seminar of Takoradi Polytechnic Chapter of the Purchasing and Supply Students Association of Ghana, Takoradi, Ghana.

Agaba, E. & Shipman N. (2007).Public Procurement Reform in Developing Countries: The Ugandan Experience. In G. Piga& K. V. Thai (Eds.), Advancing Public procurement. Practices, Innovation and Knowledge-Sharing, 373-391.

Ahmady, A., G, (2016). Organizational Structure: Organization and Leadership. 3rd International Conference on New Challenges in Management and Organization, 2 May 2016, Dubai, UAE

Akech, J. M. M. (2005). Development partners and governance of public procurement in Kenya: enhancing democracy in the administration of aid. International law and politics,37(4), 829-868.

Amaratunga, D. & Baldry, D. (2002). Moving from Performance Measurement to Performance Management. Facilities, 20 (5/6), 217- 223.

Amayi, F. K. & Ngugi, G. K. (2013). Determinants of public procurement performance in Kenya: Case Ministry of Environment, Water and Natural Resources. International Journal of Social Sciences and Entrepreneurship, 1 (5), 647-667.

Ambe, I. M. (2009). “An Exploration of Supply Chain Management Practices in the Central District Municipality.” Educational Research and Review, 4 (9): 427-435.

Armstrong, M. (2005), A Handbook of Human Resource Management Practice, Sterling: Kogan Page

Arrowsmith, S. (2010). “Public Procurement: Basic Concepts and the Coverage of Procurement Rules.” In S Arrowsmith (Ed.), Public Procurement Relations: An Introduction (pp 1-31). Nottingham, UK: EU Asia Inter University Network.

Arrowsmith S.(2011) , Public Procurement Regulation in the 21st Century: Reform of the

UNCITRAL Model Law on Procurement (West, 2010/11).

Baker, M., Wurgler, J. (2002), “Market timing and capital structure”, Journal of Finance, Vol. LVII, No.1, pp. 1-32

Barker, R. L. (1994). The social work dictionary. Washington, DC: NASW Press.

Basheka, B. C. & Bisangabasaija, E. (2010). Determinants of unethical public procurement in local government systems of Uganda: a case study. Int. J. Procurement Management, 3(1), 91–104.

Bertalanffy, L. von. (1968). General system theory: Foundation, development, application. New York: George Braziller.

Bhabesh, H., & Pratap, R. J.(2017, Public Procurement in India: Assessment of Institutional Mechanism, Challenges, and Reforms. Working Paper No.204. National Institute of Public Finance and Policy New Delhi. Accessed at http://www.nipfp.org.in/publications/working-papers/1797/ (accessed 31-July-2017)

Boer, H., Holweg, M., Kilduff, M., Pagell, M., Schmenner, R., & Voss, C. (2015). Making a meaningful contribution to theory. International Journal of Operations & Production Management, 35(9), 1231-1252. http://dx.doi.org/10.1108/IJOPM-03-2015-0119.

Bolton, P. (2006). “Government Procurement as a Policy Tool South Africa.” Journal of public Procurement, 6 (3): 193-217.

Bolton P (2008). “Protecting the Environment through Public Procurement: The Case of South Africa.” Natural Resources Forum, 32: 1-10.

Bolton P, (2016). "Public Procurement as a Tool to Drive Innovation in South Africa" PER / PELJ 2016(19) - DOI http://dx.doi.org/10.17159/1727-3781/2016/v19n0a1286.

Boote, D. N., & Beile, P. (2005). Scholars before researchers: on the centrality of the dissertation literature review in research preparation. Educational Researcher, 34(6), 3-15.

Borsboom, D., Mellenbergh, G. J., & Van Heerden, J. (2004). The Concept of Validity. University of Amsterdam. Psychological Review by the American Psychological Association 2004, Vol. 111, No. 4, 1061–1071 0033-295X/04/$12.00 DOI: 10.1037/0033-295X.111.4.1061

Brander, J.A., Lewis, T.R. (1986), “Oligopoly and financial structure: the limited liability effect”, American Economic Review, Vol. 76, No. 5, pp. 956-970

Braxton, J. M. (2003). Student success. In S. R. Komives, D. B. Woodard, & associates (Eds.), Student services: A handbook for the profession (4th ed., pp. 317-335). San Francisco: Jossey-Bass Publishers

Capra S.( 1997). An empirical evaluation of equity portfolios held by insurance companies in Kenya. Unpublished MBA Project, School of Business, University of Nairobi.

Chenguang L, Volpe, R.,(2013,April). Retail Pricing Patterns and Driving Factors of Price Variation.Paper presentated at the 87th Annual Conference of the Agricultural Economics Society, University of Warwick, United Kingdom.

Chen, J. (2004), “Determinants of capital structure of Chinese-listed companies”, Journal of Business Research, Vol. 57, No. 12, pp. 1341-1351

Choi, T.Y., Hong, Y. (2002). Unveiling the structure of supply networks: Case studies in Honda, Acura, DaimlerChrysler. Journal of Operations Management 20(5): 469–493.

CIPS Australia. (2005). How do we measure up? An Introduction to Performance Measurement of the Procurement Profession. Retrieved July 17, 2008, from Chartered Institute of Purchasing and Supply web site: http://www.cips.org/documents/Performance_Measurement.pdf

Cooper & schilder S. (2003), Human Resource Development, 3rd Edition, DB Publishers Great Britain.

Cooper & schilder S. (2011), Human Resource Development, 3rd Edition, DB Publishers Great Britain

Crocker, L., and Algina, J. (1986) Introduction to Classical and Modern Test Theory, Harcourt Brace Jovanovich College Publishers: Philadelphia

Cronbach, L.J., & Meehl, P.E. (1955). Construct Validity in Psychological Tests, Psychological Bulletin, 52: 281-302.

Cronbach. N. (1951). Regulating Procurement Practice, 4th edition, Jaico Publishing House, News York, USA

Crossman, A. (2007). Pilot Study, An Overview, Social sciences. Retrieved July 11, 2017, from https://www.thoughtco.com/pilot-study-3026449

Davenport, T. (2000), Mission Critical, Harvard Business School Press, Boston, MA.

Delcoure, N. (2007), “The determinants of capital structure in transitional economies”, International Review of Economics and Finance, Vol. 16, No. 3, pp. 400-415.

Devellis, R.F. (1991) Scale Development: Theory and Applications, Applied Social Research Methods Series 26, Sage: Newbury Park.

DiMaggio and Powell, (Undated) “Institutional Theory” (Accessed on http://www.faculty.babson.ed./krollag/org_site/org_theory/scott_articles/rs.int_the ory.html (Accessed on 13 June, 2013).

Donaldson, G. (1961), Corporate Debt Capacity: A Study of Corporate Debt Policy and the Determination of Corporate Debt Capacity, Beard Books, Washington.DC.

Duvall, C.S. 2013. Exploring imaginary worlds: New scholarship linking geography and the humanities. Journal of Historical Geography 40: 105-108.

Evetts, J. (2012). ‘Professionalism: Value and ideology’, Sociopedia.isa, DOI: 10.1177/205684601231

Eyaa, S., Oluka, N., (2011), “Explaining Non-Compliance in Public Procurement in Uganda,”International Journal of Business and Social Science, Vol. 2 No 11, Special Issue

Frøystad, M., Heggstad, K. K. & Fjeldstad, O. H. (2010). Linking procurement and political economy. UK Department for International Development and the World Bank Institute.

Gelderman, J. C., Ghijsen, W. P. & Brugman, J. M. (2006). Public procurement and EU tendering directives- explaining non-compliance. International Journal of Public Sector Management, 19(7), 702-714.

Glazer, J. (1989), “The strategic effect of long-term debt in imperfect competition”, Journal of Economic Theory, Vol. 62, No. 2, pp. 428-443.

Gliem.R, R., and J. A., Gliem,(2003). Calculating, interpreting, and reporting Cronbach’s Alpha Reliability Coefficient for Likert-Type Scales. Midwest Research to Practice Conference in Adult, Continuing, and Community Education.

Gregory, R.J. (1992) Psychological Testing: History, Principles and Applications, Allyn and Bacon: Boston

Hagen, H.O., Zeed, J. (2005). Does ICT Use Matter for Firm Productivity? Yearbook on Productivity 2005, Statistics Sweden, Stockholm

Halov, N., Heider, F. (2006), “Capital structure, risk and asymmetric information”, SSRN Working Paper, EFA 2004, Maastricht, available at http://ssrn.com/abstract=566443 (accessed February 20, 2012)

Hansen. R. and Mowen M. M.,(2006).Cost Management. Accounting and Control. Thomson-South Western, Canada.

Henson, R.K. (2001) Understanding Internal Consistency Reliability Estimates: A Conceptual Primer on Coefficient Alpha, Measurement and Evaluation in Counseling and Development, 34:177-188.

ICAI, (2011) Approach to Effectiveness and Value for Money. Independent Commission for Aid Impact (UK). http://www.nationalarchives.gov.uk/doc/opengovernment-licence/ or e-mail: psi@nationalarchives.gsi.gov.uk

Jensen, M. and Meckling, W. (1976): "Theory of the firm: managerial behavior, agency costs and ownership structure", Journal of Financial Economics 3, 305–360.

Joppe, M. (2000). The Research Process. Retrieved February 25, 1998, from http://www.ryerson.ca/~mjoppe/rp.htm

Jones D. S,(2007), Public procurement in southeast Asia: Challenge and reform. Journal of public procurement, volume 7, issue 1, 3-33 2007

Kakwezi P & Nyeko S. (2010) Procurement Processes and Performance: Efficiency and Effectiveness of the procurement function. Retrieved April 3 2011 from website: http://www.ippu.or.ug/index.php?option=com_docman&task

Kangongo, (2013). Factors Affecting Ethical Standards in Public Procurement in Kenya. International Journal of Management Science Vol. 1, No. 3, 2013, 90-99.

Kapsali M, 2011, “How to implement innovation policies through projects successfully” Technovation 31(12) 615-626.

Kiama,G. P. (2014).Factors Affecting Implementation of Public Procurement Act in SACCO Societies in Kenya. International Journal of Academic Research in Business and Social Sciences February 2014, Vol. 4, No. 2 ISSN: 2222-6990 DOI: 10.6007/IJARBSS/v4-i2/614

Kihara, K. J. (2009). Kenya Procurement Journal, Issue 003, 2009. Public Procurement and Oversight Authority

Kipchilat, G.T (2006). “An Evaluation of the Impact of the Public Procurement Regulations on Procurement in Kenyan Public Universities.” Unpublished MBA Project. Egerton University, Nakuru

Knudsen, D. (1999). Procurement Performance Measurement System: Focusing on the Swedish Public Sector. Retrieved July 17, 2008, from Lund Institute of Technology web site: http://www.tlog.lth.se/documents/publications/Lic_Daniel_Knudsen.PDF

Kombo, D.K., Tromp, D.L.A., (2006), “Proposal and Thesis Writing: An Introduction,”2nd Reprint,Don Bosco Printing Press, Makuyu.

Kothari, C.R. (2002) “Research Methodology: Methods & Techniques” 2nd Edition, K.K. Gupta-New Delhi.

Kothari, C.R. (2004) “Research Methodology: Methods & Techniques”2nd Edition Revised, New Age International P. Ltd-New Delhi.

Kothari G. (1984), Our Problems Our Solutions, Institute Of Economic Affairs 6th Editions Jaico Publishers Ampsher

Krumbholz, M. and Maiden, N. (2001), “The implementation of enterprise resource planning packages in different organizational and national cultures”, Information Systems, Vol. 26, No. 3, pp. 185-204.

Kusi L.Y., George A. B. & Kwamena M. N.(2014) Assessment of Public Procurement Policy Implementation in the Educational Sector (A Case Study of Takoradi Polytechnic) International Journal of Academic Research in Business and Social Sciences October 2014, Vol. 4, No. 10 ISSN: 2222-6990 DOI: 10.6007/IJARBSS/v4-i10/1226 URL: ttp://dx.doi.org/10.6007/IJARBSS/v4-i10/1226

Lardenoije, E. J., Van Raaij, E. M., & Van Weele, A. J. (2005). Performance Management Models and Purchasing: Relevance Still Lost. Researches in Purchasing and Supply management, the 14th IPSERA Conference, (pp. 687-97). Archamps.

Lawal, E., O., (2016).Inflation and Stock Market Returns in Nigeria: An Empirical Analysis. Journal of Research in Humanities and Social Sciences.Vol.4 (11)

Lee C Y, 2011, “The differential effects of public R&D support on firm R&D: theory and evidence from multi-country data” Technovation 31 256–269.

Leedy, P. & Ormrod, J. (2001). Practical research: Planning and design (7th ed.). Upper Saddle River, NJ: Merrill Prentice Hall. Thousand

Linton J, 2002, “Implementation research: state of the art and future directions” Technovation 22 65–79.

Lumpkin, G. .., & Dess, G. G. (2001). Linking Two Dimensions of Entrepreneurial Orientation to Firm Performance: The Moderating Role of Environment and Industry Life Cycle. Journal Of Business Venturing, 429-451.

Lundberg, C. C, (1970). Changing executive style: A model for professional development, Philadelphia, Pa.: Dept. of Industry, Wharton School of Finance & Commerce, University of Pennsylvania.

Maksimovic, V. (1988), “Capital structure in repeated industries”, Journal of Economics, Vol. 19, No. 3, pp. 389-407

Malhotra, N.K. (2004) Marketing Research: An Applied Orientation (4th edn) Pearson Education, Inc: New Jersey.

Mc Clelland, D. C.(1973). Education for competence. In H. Heckhausen & W. Edelstein (Eds.), Proceedings of the 1973 FOLEB Conference. Berlin, Germany: Institut fiir Bildungsforschung in der Max-Planck-Gesellschaft, in press.

Messick, S. (1995) Validity of Psychological Assessment: Validation of Inferences from Persons Responses and Performances as Scientific Inquiry into Score Meaning, American Psychologist, 50 (9):741-749.

Montana, P. and Charnov, B.(1993). Management: A Streamlined Course for Students and Business People. (Hauppauge, New York: Barron’s Business Review Series, 1993), pp. 155-169.

Mugenda, A.G. (2008) Social Science Research. Theory and Principles. Applied research

Mugenda, O. and Mugenda, A. (1999). Research Methods, Quantitative and Qualitative Approaches. Nairobi: ACTS.

Mugenda, O. and Mugenda, A. (2003). Research Methods, Quantitative and Qualitative Approaches. Nairobi: ACTS.

Mugo, H. (2013). Determinants of procurement regulatory compliance by Kenya Electricity Generating Company. International Journal of Social Sciences and Entrepreneurship,1 (7), 267-295.

Muhimbise A., (undated). Accountability and Transparency; Preventing Corruption in Public procurement: oral debriefing concept. Octopus Procurement Consultancy firm Kampala- Uganda.

Munywoki, M., (2016). Public Procurement Regulations and Procurement Performance in Nairobi County (A Masters, research project, University of Nairobi.

Myers, S. (1984), “The capital structure puzzle”, Journal of Finance, Vol. 39, No. 3, pp. 575-592 Myers S., Majluf, N. (1984), “Corporate financing and investment decisions when firms have information that investors do not have”, Journal of Financial Economics, Vol. 13, No. 2,pp. 187-221

Mwangi, P.N, (2017).Determinants of compliance with access to government procurement opportunities regulations for special groups by public universities in Kenya. (PhD Thesis, Jomo Kenyatta University of Agriculture and Technology).

Nandhakumar, J., Rossi, M. and Talvinen, J. (2005), “The dynamics of contextual forces of ERP implementation, Journal of Strategic Information Systems, Vol. 14, No. 2, pp. 221–242.

Ndolo, J., Njagi, E., (2014). Role of Ethics in Procurement Process Effectiveness in the Water Sector in Kenya: (A Case Study of EWASCO, Embu County) International Journal of Supply Chain Management IJSCM, ISSN: 2050-7399 (Online), 2051-3771(Print)Copyright © ExcelingTech Pub, UK (http://excelingtech.co.uk/).

Newman, K.L. (2000). Organizational transformation during institutional upheaval. Academy of Management Review, 35(3), 602–619.

Ngechu D. (2004), Operations Management, 4th edition, Stephen Marshals publishers, Boston.

Ngugi,J.K., Mugo,H.W. (undated). Internal factors affecting procurementprocess of supplies in the public sector:A survey of Kenyan government ministries.(Masters’ Thesis Jomo Kenyatta University Of Agriculture and Technology).

Njiraini, P., Moyi E., (2006), “Supporting MSEs to Access Public Procurement Market in Kenya,” DP/65/2006, KIPPRA, Nairobi

Nunnally, J.C., and Bernstein, I.H. (1994). Psychometric Theory, (3rd edn), Mcgraw-Hill: New York

Obanda.W. P. (2010). “Supply Chain Design and Analysis: Models and Methods. International journal

Oben S.( 2002), An empirical evaluation of equity portfolios held by insurance companies in Kenya unpublished MBA Project, School of Business, University of Nairobi.

Odhiambo, W and Kamau, P (2003). The integration of developing countries into the world trading system. Public Procurement Lessons for Kenya, Tanzania and Uganda. Jomo Kenyatta University Of Agriculture and Technology.

OECD-DAC/World Bank,(2005).Guidelines and Reference Series. A DAC Reference Document Harmonizing Donor Practices for Effective Aid Delivery, Version 3: Strengthening Procurement Practices in Development Countries

Organization for Economic Co-operation and Development,(OECD,2011), Demand-side Innovation Policies. (OECD Paris 2011)

Organization for Economic Co-operation and Development,(2009). Reviews of Innovation Policy: Mexico (OECD Paris 2009).

Orodho J.A. (2005). Elements of Education and Social Science Research Methods, Kanezja Publishers

Osei-Tutu E, Mensah S & Ameyaw C.(2011). The Level of Compliance with the Public Procurement Act (Act 663) in Ghana. Management and Innovation for a Sustainable Built Environment ISBN: 978905269395 20 – 23 June 2011, Amsterdam, The Netherlands.

O’ Toole L, 2000, Research on policy implementation: assessment and prospects” Journal of Public Administration Research and Theory 10 (2) 263–288.

Onchweri,N & Muturi W. ,(2015). Determinants of Compliance in Public Procurement Regulations in the Public Sector . (a case study of kisii county, kenya). International Journal of Economics, Commerce and Management United Kingdom Vol. iii, Issue 10, October 2015 licensed under creative common page 749 http://ijecm.co.uk/ issn 2348 0386

Park,T. Y.,(2001). Turnover Rates and Organizational Performance: A Meta-Analysis. Journal of Applied Psychology © 2012 American Psychological Association. 2013, Vol. 98, No. 2, 268–309 0021-9010/13/$12.00 DOI: 10.1037/a0030723.

Payan, J.M. and McFarland, R.G. (2005).Decomposing Influence Strategies: Argument structure and dependence determinants of effectiveness of influence strategies in gaining channel member compliance, Journal of Marketing, 69, 66-79.

Pesendorfer, M. (2002). Retail sales: A study of pricing behavior in supermarkets. Journal of Business, 75, 33–66.

Pettit, R., Singer, R. (1985), “Small business finance: a research agenda”, Financial Management, Vol. 14, No. 3, pp. 47-60.

Prescott, P. A., & Soeken, K. L. (1989). The potential uses of pilot work. Nursing Research, 38, 60-2.

Psillaki, M. (1995), “Credit rationing and small and medium sized firms: a tentative of linkage”, Revue International PME, Vol. 8, No. 3-4, pp. 67-90

Public Procurement and Disposal Act, (2005), Rules and Regulations. Public Procurement Oversight Authority (PPOA) (December 2008). Procurement Review Manual.

Public Procurement and Disposal Act, (2015), Rules and Regulations. Public Procurement Oversight Authority (PPOA). Procurement Review Manual.

Public Procurement Oversight Authority [PPOA]. (2004). Assessment of the Procurement System in Kenya. Nairobi: PPOA.

Public Procurement Oversight Authority [PPOA]. (2007). Assessment of the Procurement System in Kenya. Nairobi: PPOA.

Public Procurement Oversight Authority [PPOA]. (2008). Assessment of the Procurement System in Kenya. Nairobi: PPOA.

Public Procurement Oversight Authority [PPOA]. (2009). Annual Report. Nairobi: PPOA.

Public Procurement Oversight Authority [PPOA]. (2010). Annual Report. Nairobi: PPOA.

Public Procurement Oversight Authority [PPOA]. (2014). Annual Report.. Nairobi: PPOA.

Public Procurement Oversight Authority [PPOA]. (2016). Annual Report. Nairobi: PPOA.

Rasheli, G. (2016). Procurement contracts in the local government authorities (LGAs) in Tanzania: A transaction costs approach. International Journal of Public Sector Management, 29, 545 64.http://dx.doi.org/10.1108/IJPSM-06-2012-0086

Robichau R W, Lynn L E, 2009, “The implementation of public policy: still the missing link” The Policy Studies Journal 37 (1) 20–35.

Roodhooft, F. & Abbeele, A. V. D. (2006). Public procurement of consulting services: Evidence and comparison with private companies. International Journal of Public Sector Management, 19(5), 490-512.

Sabatier P A, 2007, “The need for better theories” In: Sabatier PA (Ed) Theories of the Policy Process, Boulder CO, West view Press, 3–17.

Sarig, O.H. (1998).The effect of leverage on bargaining with corporation, Financial Review, Vol. 33, No. 1, pp. 1-16

Scott K. (2004).Fuzzy Bayesian reliability and availability analysis of production systems, Computers & Industrial Engineering, Vol. 59 No.4, pp.690-6.

Soutter, A. (2011). What can we learn about wellbeing in school. Journal of Student Wellbeing, 5(1),1–21.

Spagnolo, G., (2005).Leniency and Whistleblowers in Antitrust. Prepared for LEAR.s conference on, Advances in the Economics of Competition Law Rome, 23-25 June 2005.

Spencer and Spencer, (1994). Management and Organizational Behavior, 3rd Edition. Prentice Hall publishers, Boston.

Teijlingen, V., & Hundley, V. (2001). The Importance of Pilot Studies. Social Research. Retrieved August 15, 2017, from http://sru.soc.surrey.ac.uk/SRU35.html

Teijlingen, V, E., Rennie, A. M., Hundley, V., & Graham, W. (2001). The importance of conducting and reporting Pilot Studies: The example of the Scottish Births Survey. Journal of Advanced Nursing, 34, 289-295. http://doi.org/10.1046/j.1365-2648.2001.01757.x

Terry P. (2007). Organizational behavior, international Edition 11th edition Ashford Color Press, Hampshire.

The chartered institute of public finance and accountancy. Good governance in the public sector- Consultation Draft of the International Integrated Reporting Framework, (International Integrated Reporting Committee, 2013) .International federation of accountants.

The Government of India, (2017). Manual for Procurement of Goods .Ministry of Finance, Department of Expenditure.

The Republic of Kenya, Kenya Gazette Supplement Acts (2005): “Public Procurement and Disposal Act, 2005,” Supplement No 77, Act No. 3, Government Press, Nairobi

The Republic of Kenya, Kenya Gazette Supplement Acts (2006): “Public Procurement and Disposal Regulations, 2006,”Kenya Gazette Supplement No 92, Legislative Supplement No 53, Legal Notice No. 174, Government Press, Nairobi

The Republic Of Kenya [RoK], (2017). Petition 2 of 2017(Michael Kojo Otieno & another Vs County Government of Homabay & 9 others).National Council for Law Review (Kenya Law).

The Republic Of Kenya [RoK], (2013).Report of the Auditor–General on the Financial Operations of the County Government of Homabay and it’s Defunct Local Authorities for the Period 1 January to 30 June 2013. Kenya National Audit Office.

The Republic Of Kenya [RoK], (2014).Report of the Auditor–General on the Financial Statement of the County Government of Homabay for the Period ended 30th June 2014. Kenya National Audit Office.

The Republic Of Kenya [RoK], (2015).Report of the Auditor–General on the Financial Operations of the County Assembly of Homabay for the Period ended 30 June 2015. Kenya National Audit Office.

The Republic Of Kenya [RoK], (2016).Report of the Auditor–General on the Financial Statement of the County Executive of Homabay County for the Period 30th June 2016. Kenya National Audit Office.

The Republic Of Kenya [RoK], (2014). Report of the Activities and Financial Statement for the Financial year 2013/2014.Ethics and Anti-Corruption Commission.

Thomason, K. (2013).How to Make Ethical Decisions in Management. Available at: http://www.ehow.com/how_8146549_make-ethical-decisionsmanagement

(Accessed on 13 June, 2018).

Tichenor, P. J., Donohue, G. A., & Olien, C. N. (1970). Mass media flow and differential growth in knowledge. Public Opinion Quarterly, 34, 159-170. http://dx.doi.org/10.1086/26778

Titman, S. (1984), “The effect of capital structure on a firm’s liquidation decision”, Journal of Financial Economics, Vol. 13, No.1, pp. 137-151

Titman, S., Wessels, R. (1988), “The determinants of capital structure choice”, Journal of Finance, Vol. 43, No. 1, pp. 1-19

Tolbert, P. and Zucker, L. (1935) Institutional sources of change in the formal structure of organizations: the diffusion of civil service reforms, 1880-1935, Administrative Science Quarterly, Vol. 23, pp. 22-39.

Tunje, G., S.,(2014). Relationship between succession planning practices and employee retention in large media houses in Kenya. Msc Research Project, School of business, university of Nairobi.

Van Weele, A. J. (2006). Purchasing & Supply Chain Management: Analysis, Strategy, Planning and Practice (4th ed.). Australia: Thomson.

Varian, H. R. (1980). A model of sales. American Economic Review, 70, 651–659.

Watermayer, R.B. (2011). “Regulating Public Procurement in Southern Africa through International and National Standards.” Paper Presented at the Public Procurement Regulation in Africa Conference, 25 October 2011, Stellenbosch, South Africa.

White, R.W. (1959), Motivation Reconsidered: The Concept of Competence, Psychological Review, 66.5, pp. 279-333.

Wittig, W. A. (1999). Public Procurement and the Development Agenda, International Trade Centre, Geneva, Switzerland

World Bank, 2017. Benchmarking Public Procurement 2017: Assessing Public Procurement Systems in 180 Economies. Retrieved from http://bpp.worldbank.org/~/me-dia/WBG/BPP/Documents/Reports/Benchmarking-Public-Procurement-2017.pdf

World Bank, 2003. India: Country Procurement Assessment Report. Retrieved from http://www-wds.worldbank.org/external/default/WDSContent.




DOI: http://dx.doi.org/10.61426/sjbcm.v5i4.886

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

PAST ISSUES:
20242023202220212020201920182017201620152014
Vol 11, No 4 [2024]Vol 10, No 4 [2023]Vol 9, No 4 [2022]Vol 8, No 4 [2021]Vol 7, No 4 [2020]Vol 6, No 4 [2019]Vol 5, No 4 [2018]Vol 4, No 4 [2017]Vol 3, No 4 [2016]Vol 2, No 2 [2015]Vol 1, No 2 [2014]
 Vol 11, No 3 [2024] Vol 10, No 3 [2023] Vol 9, No 3 [2022]Vol 8, No 3 [2021]Vol 7, No 3 [2020]Vol 6, No 3 [2019]Vol 5, No 3 [2019]Vol 4, No 3 [2017]Vol 3, No 3 [2016]Vol 2, No 1 [2015]Vol 1, No 1 [2014]
 Vol 11, No 2 [2024] Vol 10, No 2 [2023] Vol 9, No 2 [2022]Vol 8, No 2 [2021]Vol 7, No 2 [2020]Vol 6, No 2 [2019]Vol 5, No 2 [2018]Vol 4, No 2 [2017]Vol 3, No 2 [2016]  
 Vol 11, No 1 [2024] Vol 10, No 1 [2023] Vol 9, No 1 [2022]  Vol 8, No 1 [2021]Vol 7, No 1 [2020]Vol 6, No 1 [2019]Vol 5, No 1 [2018]Vol 4, No 1 [2017]Vol 3, No 1 [2016]   


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.