Charles Guandaru Kamau

Prof. Charles Guandaru Kamau

Department of Accounting and Finance, Technical University of Mombasa, Mombasa, Kenya
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Research Focus & Metrics

Academic Career Length

15Years (2012-Present)

(Calculated once Scilit publication data is synced: current year − year of first publication + 1)

Representative Publications

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1 January 2015 in Science Journal of Business and Management
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Journal Article
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Charles Guandaru KamauCharles Guandaru Kamau
Charles Guandaru Kamau
HMHumam Bin Mohamed
Humam Bin Mohamed
This paper sets out to review literature on the efficacy of monitoring and evaluation in achieving project success in Kenya. Several studies have been carried out with an aim of determining the critical success factors (CSFs) which contribute to project success. The analysis of these studies shows a particular pattern of events. Some CSFs appears consistently in a number of studies. One such factor is the monitoring and evaluation (M&E) function. The researcher used literature review approach to analyze the factors related to M&E influencing project success. All the factors identified were grouped into four main categories which are: Strength of M&E team, monitoring approach adopted, political influence and project lifecycle stage. The study further identified management support as a mediating factor between M&E and the Project Success. A good M&E without management support is likely not to succeed.

10 January 2023 in Multidisciplinary Journal of Technical University of Mombasa
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Journal Article
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Charles Guandaru KamauCharles Guandaru Kamau
Charles Guandaru Kamau
SISheila Lyona Ilamoya
Sheila Lyona Ilamoya
The advancement of technology has resulted in significant changes in the way accountants conduct their business. The purpose of this paper was to explore the various perspectives of the effects of technology on the future outlook of the accounting profession. The perspectives explored include the relationship between the accounting profession and the world revolution, the nature of accounting and its relationship with technology, the future of accounting, and changes in accounting education. This paper employed a literature review methodology. This research found that a number of studies indicated that there has to be a shift in the way accounting professionals do their business. Apparently, the transformation has begun to take shape, gradually but surely. This study also observed that this shift in the accounting profession will have an effect on accounting education. The paper concludes that there are certain aspects of the accounting profession that are likely to be transformed by technological advancement; however, the foundations of the accounting profession remain intact.

26 October 2023 in East African Finance Journal
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Journal Article
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MNManasseh Njagi
Manasseh Njagi
Charles Guandaru KamauCharles Guandaru Kamau
Charles Guandaru Kamau
Internal auditing plays an immensely significant role in diverse areas, encompassing the preservation of financial reporting integrity, the fortification of investor confidence, the assurance of compliance with regulations, the detection of fraudulent activities and errors, the enhancement of corporate governance, the optimization of business efficiency, the evaluation of creditworthiness, the promotion of regulatory compliance and accountability, the fostering of trust and transparency, and the safeguarding of stakeholders' interests. This article seeks to underscore the pivotal importance of auditing and the function of audit impartiality in guaranteeing the dependability and credibility of financial information utilized in credit and investment resolutions. The article accentuates the inevitability of auditor independence in preventing conflicts of interest and preserving impartiality throughout the audit process. The paper concludes that incessant endeavors to reinforce auditor independence through resilient regulatory frameworks and ethical training programs are imperative to ensuring the integrity and credibility of the audit process.

9 March 2024 in African Journal of Commercial Studies
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Journal Article
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FSFrankline Chasha Sogomi
Frankline Chasha Sogomi
MPMary Kavele Patrick
Mary Kavele Patrick
Charles Guandaru KamauCharles Guandaru Kamau
Charles Guandaru Kamau
The concept of working capital revolves around the effective administration of short-term assets and liabilities within an organization, with the ultimate goal of augmenting profitability and safeguarding against potential insolvency scenarios. In this scholarly article, we undertake a thorough evaluation of the intricate relationship between working capital management, liquidity, and financial performance within the context of Kenya, with a particular focus on small and medium enterprises. Our analysis primarily relies on an exhaustive review of pertinent academic literature that delves into the subject matter at hand. A noteworthy observation that emerged from this investigation was the realization that inadequate working capital management has the potential to precipitate the downfall of even the most prosperous corporations. The majority of the scrutinized literature unequivocally posits that a strong correlation exists between working capital management and profitability. Moreover, it is imperative to acknowledge the pivotal role played by liquidity, firm size, leverage, and various other financial ratios, as these factors constitute integral components of the overarching framework of working capital management.

29 March 2022 in SSRN Electronic Journal
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Preprint
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FCFrankline Chasha
Frankline Chasha
MKMary Kavele
Mary Kavele
Charles Guandaru KamauCharles Guandaru Kamau
Charles Guandaru Kamau
Working capital is all about management of short-term assets and liabilities of an organization in order to enhance profitability and avoid insolvency situations. This paper appraises the linkage between working capital management, liquidity and financial performance in Kenya with a keen interest on small and medium enterprises. The analysis is based on the desk review of the literature surrounding the stated subject area. One of the observations that was made was that poor working capital management can lead to collapse of even the most profitable corporations. Most of the literature analyzed clearly observes that, there is a close connection between working capital management and profitability. Liquidity, firm size, leverage and other financial ratios are also important factors which form part of working capital management.

21 October 2021 in SSRN Electronic Journal
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Preprint
Open access
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Charles Guandaru KamauCharles Guandaru Kamau
Charles Guandaru Kamau
Advancement of technology have seen major changes in the way accountants carry on with their business. The purpose of this paper was to explore the various perspectives of the effects of technology on the future outlook of the accounting profession. The perspectives explored include the relationship between accounting profession and world revolution; nature of accounting and its relationship with technology; future of accounting; and changes in accounting education. This paper employed literature review methodology. The paper concludes that, there are certain aspects of accounting profession that are likely to be transformed by technological advancement; however, the foundations of accounting profession remain intact.