Journal of Finance and Accounting

2026 - 2026

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Procurement Practices on Service Delivery in Level 5 County Referral Hospitals in Kenya: The Moderating Role of Leadership Styles pp. 1-16: Mbuba Susan Kambura, Peter Kihara and Kenneth Mugambi

Tax Administration Practices and Financial Performance of Small and Medium Enterprises in Nairobi Central Business District, Kenya pp. 1-12: Mika Kevin Omondi, Albert Abanga and Jacob Yego
The Effect of Digital Tax Payment Platforms Integration on Turnover Tax Compliance Among Manufacturing Small and Medium Enterprises in the West of Nairobi, Kenya pp. 13-30: Justin Musyoki Wambua
Effect of Tax Enforcement Mechanisms on Tax Compliance Level among Small and Medium Enterprises in Dagoreti North Sub-County pp. 31-43: Ann Waithira Wangari, Bernard Baimwera and Lucy Rono
Effect of Real Time of Tax Information on Value Added Tax Compliance among Medium Enterprises in Westlands Region- Parklands, Nairobi County, Kenya pp. 44-55: Oundo Rocky Wesonga, Robert Odunga and Paul Kabete
Financial Accountability Practices on Service Delivery in Level 5 County Referral Hospitals in Kenya: The Moderating Role of Leadership Styles pp. 56-72: Mbuba Susan Kambura, Peter Kihara and Kenneth Mugambi

Effect of Systems Automation on Turnover Tax Compliance Among Small and Medium Enterprises in Eldoret City, Kenya pp. 1-17: Kiplangat Francis Kirui, Kiplangat Francis Kirui, Tobias Olweny and Josephat Cheboi
Effect of Peer Influence on Value Added Tax Compliance Among Manufacturing Firms in Embakasi North, Nairobi, Kenya pp. 18-28: Rosemary K. Kithinji, Bruce Ogaga and John Taru
Effect of the Electronic Customs Risk Analysis System on Trade Facilitation among Clearing and Forwarding Companies at Malaba Border Post, Kenya pp. 29-41: Annsharon Karimi Riungu, Collins Kipkiyai and Daniel Kirui
Effect of Taxpayer Morale on Rental Income Tax Compliance Among Property Owners in Ruaraka Sub-County, Kenya pp. 42-52: Zakia Aboud, Collins Kipkiyai and Keneth Langat