Academic Excellence for Africa

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Peer Reviewed Sep 17, 2026

Taxation Practices and Financial Performance of Steel Manufacturing Firms in Nairobi County, Kenya

By Wycliff M. Bichang’a
Steel manufacturing firms in Kenya operate in a capital-intensive and highly competitive environment in which taxation can affect compliance costs, investment decisions, cash flows and profitability. This study examined the relationship between four dimensions of taxation practice—tax compliance practices, tax governance practices, tax incentive utilisation and tax technology adoption—and financial performance among steel manufacturing firms in Nairobi County. A positivist, cross-sectional explanatory survey design was used. The study targeted all 33 steel manufacturing firms identified through the Kenya Association of Manufacturers database and obtained responses from all 33 designated finance managers or officers, giving a 100% response rate. Data were collected through a structured questionnaire and analysed in SPSS Version 29 using descriptive statistics, Pearson correlation and multiple linear regression. Financial performance was operationalised in the administered questionnaire through six Likert-scale statements concerning profitability and returns generated from the firms’ asset base. The regression model was statistically significant, F(4, 28) = 41.998, p < .001, with R = .926, R² = .857 and adjusted R² = .837. Tax compliance practices (B = 1.870, β = 1.990, p < .001), tax incentive utilisation (B = .408, β = .625, p = .017), and tax technology adoption (B = .595, β = .676, p = .008) were positively associated with financial performance. Tax governance practices were not statistically significant (B = .084, β = .140, p = .258). The findings indicate that compliance capability, effective use of legitimate tax incentives and tax technology are important dimensions of taxation management within the sampled firms, while formal tax governance arrangements did not demonstrate an independent statistical association with performance after the other dimensions were considered. The study recommends stronger integration of tax planning with financial decision-making and deeper integration of tax technologies with accounting and reporting systems.
Peer Reviewed Sep 17, 2026

Influence of Curriculum Reforms on Students’ Academic Performance in International Schools in Nairobi City County, Kenya

By Onkundi James Nyagetiria
The purpose of this study was to investigate influence of curriculum reforms on students’ academic performance in international schools in Nairobi City County, Kenya. It was guided by one research question: To what extent have curriculum reforms in international schools influenced students’ academic performance in Nairobi City County? The study was anchored on Educational Production Function Theory. Mixed Methods approach was used. Convergent design of mixed methods approach was applied. In the quantitative aspect, cross-sectional survey was used whereas under the qualitative aspect, phenomenology design was used. The study targeted 50 international schools, 50 Principals, 50 executive heads, 690 teachers and 8,850 students. Stratified and simple random sampling were used to select 10 schools, systematic sampling to select 383 students, criterion purposive to include 10 principals and 10 executive heads, and simple random sampling to select 87 teachers. The study employed questionnaires for teachers, interviews for principals, and executive heads, focus group discussions for students, document analysis guide, and observation guide to gather data. Reliability was confirmed using Cronbach’s Alpha coefficient of 0.83. Quantitative data was analyzed using descriptive and inferential statistics while qualitative data was subjected to thematic content analysis. Ethical considerations were observed. The study found that curriculum reforms influence students’ academic performance in international schools through improved teaching approaches, assessment strategies, and learner engagement. It concluded that successful curriculum implementation requires adequate teacher preparation, resources, and stakeholder support. The study recommends continuous teacher training, effective curriculum monitoring, and collaboration among stakeholders to ensure that curriculum reforms enhance students’ academic outcomes in Nairobi City County.
Peer Reviewed Sep 17, 2026

Influence of Learners’ Participation in Artisanal Gold Mining Activities on School Attendance in Rachuonyo South Sub-County, Homa Bay County, Kenya

By Josephine Akinyi Otieno
The purpose of this study was to investigate the influence of artisanal gold mining activities on learners’ attendance in public junior schools in Rachuonyo South Sub-County, Homa Bay County, Kenya. The study was guided by the following research question: To what extent does learners’ participation in artisanal gold mining activities influence school attendance? The study was anchored on Human Capital Theory. A mixed methods approach, specifically a convergent design, was employed. A cross-sectional and phenomenology designs were used for quantitative and qualitative data respectively. The target population comprised 84 public junior schools, 84 heads of institutions, 416 teachers, 5,840 Grade 7 and 8 learners, 480 parents, and one Sub-County Director of Education (SCDE. The sample size included 9 public junior schools selected using stratified and simple random sampling, 9 heads of institutions and 1 SCDE selected through criterion purposive sampling, 90 teachers selected using simple random sampling, 48 parents selected using cluster sampling, and 374 learners selected through systematic sampling. Data was collected using questionnaires for teachers, interview guides for heads of institutions, SCDE and parents, and focus group discussion guides for learners. Data was analyzed using SPSS version 28 for descriptive and inferential statistics, and NVivo for thematic analysis of qualitative data. Research instruments were validated through face validity, and reliability ensured using Cronbach’s Alpha coefficient of 0.80. Findings were presented in tables and graphs. Ethical considerations were observed. Findings were presented using tables, with ethical considerations observed throughout the study. The findings revealed that artisanal gold mining activities negatively influence learners’ attendance in public junior schools in Rachuonyo South Sub-County through increased absenteeism, child labour involvement, economic pressures, fatigue, and reduced parental supervision. The study concluded that participation in gold mining activities remains a significant barrier to regular school attendance and learner participation in education. The study recommends strengthening community sensitization programmes, enforcing child protection policies, supporting economically vulnerable households, and improving school-based attendance monitoring strategies to enhance learners’ regular attendance in gold mining-affected communities.
Peer Reviewed Sep 17, 2026

Influence of Household Food Insufficiency on Learners’ Enrolment in Public Junior Schools in Voi Sub-County, Taita Taveta County, Kenya

By Esther Kavutha Muimi
The purpose of this study was to investigate influence of household food insufficiency on learners’ enrolment in public junior schools in Voi sub-county, Taita Taveta county, Kenya. It was guided by one research question: To what extent does insufficient household food influence learners’ enrolment? The study was anchored on Abraham Maslow’s Hierarchy of Needs Theory. A mixed methods approach, with convergent design was employed. The target population comprised of 45 public junior schools, 45 heads of institutions, 3,276 learners, 274 junior school teachers, 620 parents, and one sub-county director of education in Voi sub-county. Sample size included: 10 public junior schools which were selected using stratified and random sampling, 328 learners selected using systematic sampling, 73 teachers selected using simple random sampling, 10 heads of institutions were selected using criterion purposive sampling, and 1 SCDE selected using criterion purposive sampling. Data collection instruments included: questionnaires for teachers, interview guides for heads institutions and SCDE, and focus groups discussion guide for learners. Data was analyzed using SPSS version 28 for descriptive and inferential statistics, and NVivo for thematic analysis of qualitative data. Research instruments were validated through face validity, and reliability ensured using Cronbach’s Alpha coefficient of 0.80. Findings were presented in tables and graphs. Ethical considerations were observed. The study may find that household food insufficiency negatively influences learners’ enrolment through increased absenteeism, reduced school participation, and delayed entry into junior schools. It may conclude that food insecurity remains a significant barrier to educational access. The study recommends strengthening school feeding programmes, supporting vulnerable households, and promoting community-based interventions to improve learners’ enrolment and retention.
Peer Reviewed Sep 17, 2026

Relationship Between Principals’ Recognition Practices and Teacher Job Performance in Enugu Education Zone, Enugu State, Nigeria

By Odirachukwu Lucy Ugwuanyi
The purpose of the study was to examine the relationship between principals’ recognition practices and teacher job performance in Enugu Education Zone, Enugu State, Nigeria. The study was guided by the following research question: How do principal’s recognition practices relate to teacher job performance? The study was anchored on Herzberg’s Two-Factor Theory of Motivation of 1959. A convergent mixed-methods research design was adopted, combining a cross-sectional survey for the quantitative method and phenomenology for the qualitative method. The study's target population included 32 public secondary schools, 1,757 teachers and 32 principals in Enugu Education zone. Sample size included 10 public schools, selected using stratified sampling, 264 teachers selected by stratified random sampling, 10 deans of studies and 10 Principals selected using criterion sampling. Data collection instruments included questionnaires and interview guides. Research instruments were validated through face and content validity and reliability ensured using Cronbach’s Alpha at a threshold of 0.70. Trustworthiness of qualitative instruments was ensured. Quantitative data were analysed using The Statistical Package for Social Sciences (SPSS) to generate frequencies and percentages, which were summarized and presented in frequency distribution tables. Qualitative data were analyzed using content analysis and presented narratively, with relevant direct quotations. The study adhered to ethical considerations. The study found that principals’ recognition practices significantly influence teacher job performance by enhancing motivation, commitment, job satisfaction, and instructional effectiveness. It concluded that effective recognition of teachers’ efforts contributes to improved performance and positive school outcomes. The study recommends that principals adopt consistent recognition strategies, including appreciation, professional support, and achievement-based rewards, to strengthen teacher morale and productivity in schools.
Peer Reviewed Sep 16, 2026

Influence of Chronic Truancy on Students’ Learning Outcomes in Public Junior Schools in Nakuru West Sub-County, Nakuru County, Kenya

By Nancy Cheptoo
The study examined influence of chronic truancy on students’ learning outcomes in public junior schools in Nakuru West sub-county, Nakuru county, Kenya. The study was guided by one research questions addressing how does chronic truancy influence learners’ overall learning outcomes in public junior secondary schools in Nakuru West sub-county? The study was anchored on Bronfenbrenner’s Ecological Systems Theory (1979) and adopted a convergent mixed-methods design, comprising a quantitative cross-sectional survey and a qualitative phenomenology design. The target population comprised 9,671 learners, 47 teachers, 20 Heads of Institutions, and one Sub-County Director of Education. A sample of 384 students was selected using proportionate stratified and systematic sampling techniques. All 47 teachers in the selected schools were targeted through census sampling, of whom 31 responded to the questionnaires, while six Heads of Institutions and one Sub-County Director of Education were selected using purposive sampling. Data were collected using questionnaires, focus group discussions, interviews, and document analysis. Validity and reliability of the quantitative instruments and trustworthiness of the qualitative data were established. Quantitative data were analyzed using descriptive statistics and simple linear regression in SPSS Version 26, while qualitative data were analyzed thematically. The findings revealed that chronic truancy (β = –0.265, p < .001) had a statistically significant negative influence on learners’ learning outcomes by reducing classroom participation, curriculum exposure, academic achievement, and learner engagement. It concluded that persistent absenteeism creates learning gaps and limits students’ development of essential competencies. The study recommends strengthening attendance monitoring, improving school–parent collaboration, and providing counseling, mentorship, and targeted learner-support interventions to reduce truancy and improve academic outcomes.
Peer Reviewed Sep 16, 2026

Influence of the Content of Teacher Professional Development Programmes on the Implementation of Competency-Based Education in Public Junior Schools in Matungulu Sub-County, Machakos County

By Sharon Wayua Peter
The purpose of this study was to investigate influence of the content of teacher professional development programmes on the implementation of competency-based education in public junior schools in Matungulu sub-county, Machakos county. The study was anchored on the Model of Teacher Change, by Guskey. A mixed methods research approach, specifically a convergent design, was employed. The target population comprised of 84 public junior schools, 84 heads of institutions, 350 junior school teachers, two Quality Assurance and Standards Officers (QASOs), and one Sub-County Director of Education (SCDE) in Matungulu sub-county. Sample size comprised of 10 public junior schools selected using stratified and random sampling, 10 heads of institutions through criterion sampling, 2 QASOs and 1 SCDE selected using criterion purposive sampling, 91 teachers selected using simple random sampling. Data collection instruments included questionnaires for teachers, interview guides for head of institutions, QASOs, and SCDE. Data was analysed using SPSS 28 for descriptive and inferential statistics, and NVivo for thematic analysis of qualitative interview data. Findings have been presented in tables and graphs. Research instruments have been validated through face validity, and reliability ensured using Cronbach’s Alpha coefficient of 0.85. Ethical considerations were observed to protect participants’ rights, privacy, and well-being. The study found that relevant and practical professional development content improved teachers’ implementation of competency-based education. It concluded that programme content strongly influences teachers’ classroom practices. It recommended aligning professional development content with teachers’ practical needs and CBE requirements.
Peer Reviewed Sep 11, 2026

Towards a Framework for Digital Collection Development in Academic Libraries: Evidence from the Cooperative University of Kenya

By Godfrey Nyongesa
The rapid advancement of digital technologies has transformed academic libraries, creating both opportunities and challenges for digital collection development. In Kenya, many academic libraries lack adequate frameworks to guide the acquisition, management, and alignment of digital resources with user needs. This study assessed the current state of digital collection development at the Cooperative University of Kenya (CUK) Library and proposed a customized framework suited to its institutional context and user requirements. A convergent parallel mixed-methods design was employed, targeting 396 participants (students, library staff, and faculty heads), with a response rate of 64% (n=254). Data were collected using questionnaires and interview guides. Key findings showed a significant gap between high user demand for digital resources and the adequacy of existing collections. Budget constraints and inadequate ICT infrastructure emerged as the primary barriers. Qualitative findings revealed fragmented collections across multiple platforms, inconsistent user awareness leading to underutilization, and significant digital literacy gaps. The study proposes a comprehensive framework comprising five interdependent pillars: a formal digital collection policy, a sustainable funding model, unified technical infrastructure, strategic collection development, and human capacity development. These pillars operate within a continuous user engagement and feedback loop. The framework offers a practical, evidence-based model for academic libraries in Kenya and similar resource-constrained environments seeking to transition toward integrated, user-centered digital knowledge hubs.