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SEISENSE Journal of Management
Published by SEISENSE (PRIVATE) LIMITED
ISSN : 26175770     EISSN : -     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
SEISENSE Journal of Management (SJOM) peer-reviewed and published as Bi-Monthly (six issues in a year), is committed to publishing scholarly empirical and theoretical research articles that have a high impact on the management field as a whole. SEISENSE JoM covers domains such as Business strategy & policy, OB, HRM, Organizational theory, Entrepreneurship, Innovation and Technology Management, and Tourism Management.
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Articles 5 Documents
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Search results for , issue "Vol. 2 No. 6 (2019): SEISENSE Journal of Management - Kenya Special Issue" : 5 Documents clear
Does Board Education Diversity Affect Environmental Accounting Disclosure? Evidence from Listed Firms in Kenya Tarus John Kipngetich; Ronald Bonuke; Joel Tenai
SEISENSE Journal of Management Vol. 2 No. 6 (2019): SEISENSE Journal of Management - Kenya Special Issue
Publisher : SEISENSE (PRIVATE) LIMITED

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.594 KB) | DOI: 10.33215/sjom.v2i6.217

Abstract

Purpose- The purpose of this study was to examine the effect of board education diversity on environmental accounting disclosure among firms listed in the Nairobi Security Exchange. Design/Methodology- The study adopted both explanatory and longitudinal research design. The target population comprised 65 listed firms at Nairobi Securities Exchange from 2008 to 2017. However, inclusion criteria were the 27 listed firms from 2008 to 2017, giving a total of 270 observations. A documentary analysis guide was used to collect secondary data. Findings- The findings showed that board education had a significant and positive impact on environmental accounting disclosure. The findings validate the human capital theory's proposition. Practical Implications- Firms listed at the Nairobi Securities Exchange ought to diffuse the education level of the board of directors to increase the level of environmental accounting disclosure. Besides, their boards should be well educated and experienced to enhance disclosure of environmental accounting.
Board Leadership, Chief Executive Officer Optimism and Firm Innovation Joel Tuwey; Vincent Ngeno
SEISENSE Journal of Management Vol. 2 No. 6 (2019): SEISENSE Journal of Management - Kenya Special Issue
Publisher : SEISENSE (PRIVATE) LIMITED

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.017 KB) | DOI: 10.33215/sjom.v2i6.221

Abstract

Purpose - Following the resource dependence and optimism theory, the study explored whether Chief Executive Officer (CEO) optimism moderates the link between board leadership and firm innovation in the financial sector. Design/Methodology - 130 financial institutions in Kenya were surveyed using cross-sectional and explanatory designs. Hypothesis testing utilized both moderated hierarchical regression models and mod-graphs. Findings - The results revealed that the board member’s openness and independence positively influence firm innovation. The moderated hierarchical regression results and figures in the mod-graphs reveal that CEO optimism enhances the association between the board member’s openness, independence, and firm innovation. Practical Implications - The results suggested that for financial institutions to be innovative, board members should be open to each other in terms of the private ideas as well as being independent about decisions made to spur the growth of the firms. Additionally, such boards should appoint CEOs who are optimistic about being innovative.
Does Entrepreneur Innovativeness Moderate The Relationship Between Strategic Orientation And Financial Inclusion? Judith Ndinda Nguli; Robert Mukoswa Odunga
SEISENSE Journal of Management Vol. 2 No. 6 (2019): SEISENSE Journal of Management - Kenya Special Issue
Publisher : SEISENSE (PRIVATE) LIMITED

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.929 KB) | DOI: 10.33215/sjom.v2i6.233

Abstract

Purpose- Although previous papers have attempted to explore the determinants of financial inclusion, few studies have interrogated the role of innovativeness in financial addition. This study examines the moderating role of entrepreneur innovativeness on the relationship between strategic orientation and financial inclusion Design/Methodology - We used two indicators to measure financial inclusion; digital financial inclusion scale and traditional financial inclusion scale. Three proxies were used to measure strategic orientation; learning orientation, market orientation, and technology orientation. Survey data obtained from 634 women entrepreneurs was used, and the hypothesis was tested using moderated regression analysis. Findings - The empirical results supported the hypothesis that innovative entrepreneur moderates the relationship between strategic orientation and financial inclusion. In particular, the results indicated that at higher levels of entrepreneur innovativeness, learning orientation has a stronger effect on financial inclusion. Similarly, the results also indicated that at high levels of entrepreneur innovativeness, technology orientation affects financial inclusion. In contrast with the other findings showing a positive moderating effect, at higher levels of entrepreneur innovativeness, the impact of market orientation on financial inclusion is low. Practical Implications - The findings are useful to the government and practitioners for designing policies and training programs geared to increasing the level of financial inclusion among women Small and Medium Enterprises.
Mediating Effects of Financial Innovations between Behavioral Factors and Financial Inclusion of Micro Enterprises in Kenya Gladys Byegon; Josephat Cheboi; Ronald Bonuke
SEISENSE Journal of Management Vol. 2 No. 6 (2019): SEISENSE Journal of Management - Kenya Special Issue
Publisher : SEISENSE (PRIVATE) LIMITED

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.707 KB) | DOI: 10.33215/sjom.v2i6.227

Abstract

Purpose: Understanding the mediating role of the adoption of financial innovations on the relationship behavioral factors and utilization of formal financial services was the main aim of this research. The behavioral factors examined were self-control, confidence and social proof. The study is premised on behavioral finance theories. Design/Methodology: The positivist approach and explanatory research designs were adopted to understand the relationships between the variables under investigation. A sample of 486 owners/managers of licensed micro-enterprises in Nairobi, Kenya were selected using stratified random sampling technique. Primary data was collected through a structured questionnaire. Hypotheses were tested using Hayes and Zhao approach for mediation analysis. Findings: The results showed that financial innovations mediated the relationship between each of the behavioral factors and financial inclusion, that is; self- control (β =.0941, ρ= .00), confidence; (β = .1019, ρ = .00) and social proof (β = .1036, ρ = .00). Practical implications: The study has brought into fore the mediating role of financial innovations on the relationship between the three behavioral factors and financial inclusion. Thus, practitioners are encouraged give due attention to behavioral factors and financial innovations in policy formulation and programs geared towards optimal utilization of financial services.
The Relationship between Real Earnings Management and Cost Behavior Bismark Yiadom Boakye; Francis Atiso; Elvis Koranteng
SEISENSE Journal of Management Vol. 2 No. 6 (2019): SEISENSE Journal of Management - Kenya Special Issue
Publisher : SEISENSE (PRIVATE) LIMITED

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.148 KB) | DOI: 10.33215/sjom.v2i6.244

Abstract

Purpose- This research aims to examine the relationship between real earnings management (REM) and sticky Selling General and Administrative (SG&A) costs in the case of a developing economy. Design/Methodology- The study employed a purposive sampling method. Fifteen firms listed on Ghana stock exchange were selected for the study. Data from the period of 2005 to 20014 were collected. Findings- The study finds Ghanaian listed firm's SG&A cost to be sticky and also see these firms to manipulate earnings through REM. This study finds that REM through discretionary expenses and production cost increases sticky SG&A cost, whereas REM through cash flow reduces sticky SG&A cost. Overall, the results imply that REM exhibit sticky cost. Practical Implications- The study informs managers that cost is not only fixed or variable but also behaves asymmetrically. The understanding of this concept could help managers to implement strategies that will lower the cost of doing business. Also, since some managers deliberately make decisions that lead to real earnings management and sticky cost, we, therefore, believe that this research will be of importance to regulatory bodies, policymakers, investors, and other stakeholders.

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