| dc.description.abstract | This study examined the effect of management controls on the financial performance of SACCOs in Kenya's transport
industry. While the sector plays a crucial role in the economy, many transport sector SACCOs have faced financial
inefficiencies due to managerial control and compliance issues. The study assessed how administrative and normative
controls influenced financial performance, focusing on transport SACCOs operating in Murang'a Central Kenya, a
county with a well-established SACCO network. Guided by contingency theory, the study adopted a descriptive
research design and utilized both primary and secondary data. Data analysis involved descriptive and inferential
statistical techniques to establish relationships between management controls and financial performance. Contrary
to the conventional expectation, the study found management controls had no significant effect on financial
performance in transport industry SACCOs. This outcome was attributed to overriding factors with a greater
influence on financial outcomes, such as market dynamics, operational peculiarities, and inefficiencies. The findings
suggest the need for strengthened regulatory oversight in addition to the internal controls; hence, the
recommendation that to enhance financial performance in transport industry SACCOs, a more holistic approach to
management should be adopted: One that goes beyond internal controls to address external market dynamics and
operational inefficiencies. Regulatory bodies should integrate strategic oversight mechanisms that consider industryspecific
challenges, including competition, policy frameworks, and economic fluctuations, for better financial
outcomes. | en_US |
