Influence of financial management practices on the revenue collection performance of Kajiado county government, Kenya

Abstract

The promulgation of the new constitution in Kenya in 2010 brought forth new structures in the form of devolved governments. The new structure had the main purpose of ensuring that efficient delivery of services and every citizen experienced economic development. This noble idea by itself was to be financed by a substantial chunk of funds from the national government and revenue cash flows collected by the counties. The study was on the influence of financial management practices on the revenue collection performance of Kajiado County Government. The key variables being Revenue Sources, Financial Stewardship and Revenue Administration Strategies and their related influence on revenue collection performance in Kajiado County Government. The key theories reviewed to anchor the study were;public choice theory, prospect theory and expectation theory with these theories looking at explaining the influence of the independent variables on revenue collection performance. The study adopted a descriptive research design, which had a target population of 125 staff from Kajiado County Government. A census approach was employed due to the small size and accessibility of the respondents. The study used a structured questionnaire as the data collection tool that was tested for its reliability and validity to ensure consistency of information derived from the primary sources.