Internal Control System, Organizational Culture and Performance of the Public Technical, Vocational Education and Training Institutions in Kenya
DOI:
https://doi.org/10.47604/ijfa.3882Keywords:
Internal Control System, Organizational Culture, PerformanceAbstract
Purpose: This study examined the moderating effect of organizational culture in the relationship between internal control systems (ICS) on the performance of Technical and Vocational Education and Training (TVET) institutions in Kenya.
Methodology: Anchored on agency theory, resource-based view, institutional and stewardship theories, the research adopted the Committee of Sponsoring Organizations (COSO) framework to conceptualize ICS through five components: control environment, control activities, risk assessment, monitoring activities, and information and communication. Performance was assessed multidimensionally, incorporating goal attainment, resource control, and service consistency, while organizational culture was analysed through leadership, employee management, organizational glue, strategic emphasis, dominant characteristics, and success criteria. The study employed a descriptive survey design targeting 720 respondents drawn from 180 approved public TVET institutions in Kenya. Data were collected from a sample size of 257 respondents using structured questionnaires
Findings: The findings revealed that organizational culture negatively but significantly moderated the relationship between control environment and performance (β = -2.233, p = .028 < .05). On the other hand, there were negative and insignificant moderating effect of organizational culture in the relationship between risk assessment (β = -.857, p = .384 >.05), control activities (β = -1.16, p = .257 >.05), information and communication (β = -.957, p = .354 >.05), monitoring activities (β = -.808, p = .428 >.05) and performance of public TVET institutions. The study concluded that effective interaction of control environment and organizational culture impacts on performance of TVET institutions.
Unique Contribution to Theory to Practice and Policy: The study recommended that policymakers and TVET administrators strengthen internal control frameworks by institutionalizing robust monitoring and evaluation systems, enhancing staff capacity through continuous training, and fostering cultures that embrace accountability, transparency, and ethical practices. The study further suggests that future research could explore the role of leadership styles and governance structures in reinforcing the ICS - performance nexus. Overall, the study contributes to the body of knowledge on ICS and organizational performance, offering practical implications for enhancing efficiency, accountability, and service delivery in Kenya’s TVET sector.
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Copyright (c) 2026 Regina Nyongesa, Dr. CPA Peninah Tanui Melly, PhD, Dr. Dickson Sing’oei, PhD
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