{"id":2979,"date":"2025-06-30T12:54:22","date_gmt":"2025-06-30T12:54:22","guid":{"rendered":"https:\/\/sobe.kibu.ac.ke\/?p=2979"},"modified":"2025-12-24T19:12:24","modified_gmt":"2025-12-24T19:12:24","slug":"the-impact-of-control-environment-on-revenue-generation-in-county-governments-of-western-kenya","status":"publish","type":"post","link":"https:\/\/kibu.ac.ke\/sobe\/the-impact-of-control-environment-on-revenue-generation-in-county-governments-of-western-kenya\/","title":{"rendered":"The Impact of Control Environment on Revenue Generation in County Governments of Western Kenya"},"content":{"rendered":"\t\t
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The Impact of Control Environment on Revenue Generation in County Governments of Western Kenya<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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KIBU Authors<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Tecla Kirwa<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Abstract<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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This study investigates the impact of control environment on revenue generation in county governments of Western Kenya. The control environment is a crucial component of an organization’s internal control system, setting the foundation for ethical conduct and effective financial management. However, many county governments in Kenya face challenges in meeting their revenue targets, partly due to weaknesses in their control environments. Using a descriptive research design and purposive sampling, this study collected data from 228 employees in the revenue and internal control departments of four county governments. The findings reveal that integrity and ethical values, management’s commitment to competence, organizational structure, and assignment of authority and responsibility have significant positive effects on revenue generation. The study concludes that a strong control environment plays a vital role in enhancing revenue generation performance and recommends that county governments prioritize the development and implementation of robust policies, procedures, and practices to strengthen their control environments. This research contributes to the understanding of internal controls and revenue generation in the context of devolved governments in developing countries.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

2024 KIBU Authors Tecla Kirwa VIEW ON PUBLISHER SITE Abstract This study investigates the impact of control environment on revenue generation in county governments of Western Kenya. The control environment is a crucial component of an organization’s internal control system, setting the foundation for ethical conduct and effective financial management. However, many county governments in […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2979","post","type-post","status-publish","format-standard","hentry","category-research-list"],"yoast_head":"\nThe Impact of Control Environment on Revenue Generation in County Governments of Western Kenya - School of Business and Economics<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kibu.ac.ke\/sobe\/the-impact-of-control-environment-on-revenue-generation-in-county-governments-of-western-kenya\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Impact of Control Environment on Revenue Generation in County Governments of Western Kenya - School of Business and Economics\" \/>\n<meta property=\"og:description\" content=\"2024 KIBU Authors Tecla Kirwa VIEW ON PUBLISHER SITE Abstract This study investigates the impact of control environment on revenue generation in county governments of Western Kenya. 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