Effective Governance Practices towards Strengthening Financial Sustainability of County Governments in Kenya
DOI:
https://doi.org/10.47604/ijfa.3716Keywords:
Public Financial Management Practices, Governance Financial Controls, Financial Planning, Financial Reporting, Financial Sustainability, Revenue MobilizationAbstract
Purpose: This paper determined the moderation effect of governance on the effect of financial management practices on financial sustainability of Makueni County Government, Kenya.
Methodology: Employing a positivist paradigm (philosophy) with an explanatory design, 118 respondents across various departments formed target populace, the study utilized both primary and secondary data, where analysis was via descriptive statistics and inferential analysis.
Findings: Governance was found to moderate Public Financial Management practices relationship with financial sustainability, strengthening financial management practices impacts. The study concludes that governance ensures that these practices translate into sustainable financial outcomes.
Unique Contribution to Theory, Practice and Policy: Counties should integrate robust governance structures with sound PFM practices, emphasizing transparency, accountability, stakeholder participation, and risk management, to enhance financial sustainability and fiscal independence.
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Copyright (c) 2026 Paul Ndonye, John Mungai, PhD, Salome Musau, PhD
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