id	sid	eid	entity	type
aijssr-2128	1	1	american international journal of social science	ORG
aijssr-2128	1	2	14(1	CARDINAL
aijssr-2128	1	3	2023	CARDINAL
aijssr-2128	1	4	43	CARDINAL
aijssr-2128	1	5	53 43	CARDINAL
aijssr-2128	1	6	14 no 1	CARDINAL
aijssr-2128	1	7	2023	CARDINAL
aijssr-2128	1	8	2576-103x	CARDINAL
aijssr-2128	1	9	e-issn	ORG
aijssr-2128	1	10	2576-1048	CARDINAL
aijssr-2128	1	11	cribfb, usa public financial management	ORG
aijssr-2128	1	12	kenya	GPE
aijssr-2128	2	1	a)1 gerald atheru	PERSON
aijssr-2128	2	2	kenyatta university	ORG
aijssr-2128	2	3	kenya	GPE
aijssr-2128	2	4	kenyatta university	ORG
aijssr-2128	2	5	kenya	GPE
aijssr-2128	4	1	o	DATE
aijssr-2128	4	2	29th	DATE
aijssr-2128	4	3	2023	CARDINAL
aijssr-2128	4	4	27th october 2023	DATE
aijssr-2128	4	5	2023	CARDINAL
aijssr-2128	4	6	2023	CARDINAL
aijssr-2128	4	7	jel	ORG
aijssr-2128	5	1	h6	ORG
aijssr-2128	5	2	h6	ORG
aijssr-2128	9	1	nakuru county	GPE
aijssr-2128	10	1	80	CARDINAL
aijssr-2128	10	2	0.7	CARDINAL
aijssr-2128	11	1	secondary	ORDINAL
aijssr-2128	14	1	0.443	CARDINAL
aijssr-2128	14	2	0.05	CARDINAL
aijssr-2128	14	3	0.441	CARDINAL
aijssr-2128	14	4	0.05	CARDINAL
aijssr-2128	14	5	0.441	CARDINAL
aijssr-2128	14	6	0.05	CARDINAL
aijssr-2128	14	7	0.441	CARDINAL
aijssr-2128	14	8	0.05	CARDINAL
aijssr-2128	15	1	ipsas	GPE
aijssr-2128	16	1	2023	CARDINAL
aijssr-2128	17	1	cribfb, usa	ORG
aijssr-2128	20	1	turley	GPE
aijssr-2128	20	2	robbins	PERSON
aijssr-2128	20	3	2015	DATE
aijssr-2128	22	1	britain	GPE
aijssr-2128	22	2	john	PERSON
aijssr-2128	22	3	2011	DATE
aijssr-2128	24	1	indonesia	GPE
aijssr-2128	24	2	adler et al	PERSON
aijssr-2128	25	1	2012	DATE
aijssr-2128	26	1	nigeria	GPE
aijssr-2128	26	2	uganda	GPE
aijssr-2128	26	3	south sudan	GPE
aijssr-2128	26	4	south africa	GPE
aijssr-2128	27	1	nigeria	GPE
aijssr-2128	27	2	idu	ORG
aijssr-2128	27	3	2013	DATE
aijssr-2128	28	1	nigerian	NORP
aijssr-2128	29	1	2010	DATE
aijssr-2128	30	1	tanzania	GPE
aijssr-2128	31	1	2016	DATE
aijssr-2128	31	2	kenya	GPE
aijssr-2128	32	1	kibunja	PERSON
aijssr-2128	32	2	2017	CARDINAL
aijssr-2128	32	3	kenyan county	GPE
aijssr-2128	33	1	1corresponding	ORG
aijssr-2128	33	2	2023	CARDINAL
aijssr-2128	35	1	usa	GPE
aijssr-2128	35	2	mong’are	CARDINAL
aijssr-2128	35	3	w., & atheru	ORG
aijssr-2128	35	4	2023	CARDINAL
aijssr-2128	36	1	kenya	GPE
aijssr-2128	37	1	american international journal of social science research	ORG
aijssr-2128	37	2	14(1	CARDINAL
aijssr-2128	37	3	43	CARDINAL
aijssr-2128	37	4	https://doi.org/10.46281/aijssr.v14i1.2128	DATE
aijssr-2128	37	5	american international journal of social science	ORG
aijssr-2128	37	6	14(1	CARDINAL
aijssr-2128	37	7	2023	CARDINAL
aijssr-2128	37	8	43	CARDINAL
aijssr-2128	38	1	2013	DATE
aijssr-2128	39	1	2017	CARDINAL
aijssr-2128	41	1	2018	DATE
aijssr-2128	42	1	kenya	GPE
aijssr-2128	42	2	2016	DATE
aijssr-2128	44	1	2010	DATE
aijssr-2128	44	2	2018	DATE
aijssr-2128	46	1	2018	DATE
aijssr-2128	50	1	2017	CARDINAL
aijssr-2128	51	1	2012	DATE
aijssr-2128	52	1	2012	DATE
aijssr-2128	52	2	ifmis	ORG
aijssr-2128	52	3	2018	DATE
aijssr-2128	53	1	nakuru county	GPE
aijssr-2128	53	2	30 million	CARDINAL
aijssr-2128	53	3	ifmis	ORG
aijssr-2128	54	1	nakuru	ORG
aijssr-2128	54	2	200 million	CARDINAL
aijssr-2128	54	3	2018/2019	DATE
aijssr-2128	54	4	2018	DATE
aijssr-2128	55	1	ifmis	ORG
aijssr-2128	56	1	baringo county	GPE
aijssr-2128	57	1	nyandarua county	GPE
aijssr-2128	57	2	380 million	CARDINAL
aijssr-2128	57	3	2016/2017	DATE
aijssr-2128	57	4	740 million	CARDINAL
aijssr-2128	57	5	2017/2018	DATE
aijssr-2128	57	6	2018	DATE
aijssr-2128	58	1	kenya	GPE
aijssr-2128	59	1	kenya	GPE
aijssr-2128	64	1	three	CARDINAL
aijssr-2128	66	1	dodd	PERSON
aijssr-2128	66	2	rozycki	PERSON
aijssr-2128	66	3	2008	DATE
aijssr-2128	67	1	one	CARDINAL
aijssr-2128	71	1	2008	DATE
aijssr-2128	74	1	one	CARDINAL
aijssr-2128	75	1	john et al.	PERSON
aijssr-2128	75	2	2014	DATE
aijssr-2128	77	1	kenya	GPE
aijssr-2128	77	2	annual	DATE
aijssr-2128	80	1	2017	DATE
aijssr-2128	84	1	scott	ORG
aijssr-2128	84	2	2005	DATE
aijssr-2128	86	1	one	CARDINAL
aijssr-2128	88	1	covaleski et al	PERSON
aijssr-2128	89	1	2003	DATE
aijssr-2128	89	2	mong’are & atheru	ORG
aijssr-2128	89	3	american international journal of social science	ORG
aijssr-2128	89	4	14(1	CARDINAL
aijssr-2128	89	5	2023	CARDINAL
aijssr-2128	89	6	43	CARDINAL
aijssr-2128	93	1	2018	DATE
aijssr-2128	93	2	kenya	GPE
aijssr-2128	95	1	2016	CARDINAL
aijssr-2128	97	1	2016	DATE
aijssr-2128	99	1	70	CARDINAL
aijssr-2128	100	1	secondary	ORDINAL
aijssr-2128	100	2	2013, 2014	DATE
aijssr-2128	100	3	2015	CARDINAL
aijssr-2128	102	1	kenya	GPE
aijssr-2128	103	1	kibunja	PERSON
aijssr-2128	103	2	2017	CARDINAL
aijssr-2128	103	3	muranga county	GPE
aijssr-2128	105	1	83	CARDINAL
aijssr-2128	108	1	kibunja	GPE
aijssr-2128	108	2	2017	DATE
aijssr-2128	110	1	mutungi	PERSON
aijssr-2128	110	2	2017	CARDINAL
aijssr-2128	110	3	kenya	GPE
aijssr-2128	113	1	one	CARDINAL
aijssr-2128	113	2	kenya	GPE
aijssr-2128	115	1	2014	DATE
aijssr-2128	115	2	kenya	GPE
aijssr-2128	117	1	2016	DATE
aijssr-2128	120	1	2018	DATE
aijssr-2128	120	2	kenya	GPE
aijssr-2128	121	1	ten	CARDINAL
aijssr-2128	123	1	ahmed	PERSON
aijssr-2128	123	2	2019	DATE
aijssr-2128	125	1	40	CARDINAL
aijssr-2128	125	2	mombasa	GPE
aijssr-2128	125	3	kilifi	GPE
aijssr-2128	127	1	2018	DATE
aijssr-2128	127	2	kenya	GPE
aijssr-2128	128	1	biwott	PERSON
aijssr-2128	128	2	2017	CARDINAL
aijssr-2128	128	3	kenya	GPE
aijssr-2128	130	1	2018	DATE
aijssr-2128	131	1	kenya	GPE
aijssr-2128	133	1	2018	DATE
aijssr-2128	133	2	trans nzoia	ORG
aijssr-2128	135	1	secondary	ORDINAL
aijssr-2128	137	1	one	CARDINAL
aijssr-2128	137	2	2014	DATE
aijssr-2128	137	3	machakos county	GPE
aijssr-2128	140	1	mong’are & atheru	ORG
aijssr-2128	140	2	american international journal of social science	ORG
aijssr-2128	140	3	14(1	CARDINAL
aijssr-2128	140	4	2023	CARDINAL
aijssr-2128	140	5	43	CARDINAL
aijssr-2128	142	1	2016	CARDINAL
aijssr-2128	142	2	kenya	GPE
aijssr-2128	146	1	2018	DATE
aijssr-2128	152	1	2015	DATE
aijssr-2128	155	1	less than 100	CARDINAL
aijssr-2128	159	1	kothari	PERSON
aijssr-2128	159	2	2009	DATE
aijssr-2128	161	1	bell	ORG
aijssr-2128	161	2	2015	CARDINAL
aijssr-2128	161	3	ten percent	PERCENT
aijssr-2128	163	1	0.7	CARDINAL
aijssr-2128	164	1	two	CARDINAL
aijssr-2128	165	1	firstly	ORDINAL
aijssr-2128	175	1	1	CARDINAL
aijssr-2128	175	2	1	CARDINAL
aijssr-2128	180	1	26	CARDINAL
aijssr-2128	181	1	0.907	MONEY
aijssr-2128	182	1	37 45	DATE
aijssr-2128	182	2	4.113 0.870	CARDINAL
aijssr-2128	183	1	55	CARDINAL
aijssr-2128	183	2	3	CARDINAL
aijssr-2128	183	3	0 4.516 0.565	MONEY
aijssr-2128	184	1	57	CARDINAL
aijssr-2128	184	2	4.500	CARDINAL
aijssr-2128	184	3	0.621	MONEY
aijssr-2128	185	1	39	CARDINAL
aijssr-2128	185	2	11 6	TIME
aijssr-2128	185	3	4.145 0.866 mong’are & atheru	MONEY
aijssr-2128	185	4	american international journal of social science	ORG
aijssr-2128	185	5	14(1	CARDINAL
aijssr-2128	185	6	2023	CARDINAL
aijssr-2128	185	7	43	CARDINAL
aijssr-2128	185	8	3.887	CARDINAL
aijssr-2128	185	9	73%	PERCENT
aijssr-2128	186	1	82%	PERCENT
aijssr-2128	186	2	4.113	CARDINAL
aijssr-2128	187	1	97%	PERCENT
aijssr-2128	187	2	4.516	CARDINAL
aijssr-2128	188	1	94%	PERCENT
aijssr-2128	188	2	4.500	CARDINAL
aijssr-2128	189	1	4.145	CARDINAL
aijssr-2128	189	2	83%	PERCENT
aijssr-2128	190	1	0.565	CARDINAL
aijssr-2128	190	2	0.907	CARDINAL
aijssr-2128	192	1	2	CARDINAL
aijssr-2128	192	2	2	CARDINAL
aijssr-2128	193	1	% %	PERCENT
aijssr-2128	197	1	52	CARDINAL
aijssr-2128	197	2	39 9	TIME
aijssr-2128	197	3	4.419 0.667	CARDINAL
aijssr-2128	197	4	37 31	DATE
aijssr-2128	197	5	3.887 1.073	CARDINAL
aijssr-2128	198	1	44	CARDINAL
aijssr-2128	200	1	37	CARDINAL
aijssr-2128	200	2	1.032	MONEY
aijssr-2128	200	3	annual	DATE
aijssr-2128	200	4	42	CARDINAL
aijssr-2128	200	5	11 8	TIME
aijssr-2128	200	6	91%	PERCENT
aijssr-2128	200	7	4.419	CARDINAL
aijssr-2128	201	1	3.887	CARDINAL
aijssr-2128	201	2	68%	PERCENT
aijssr-2128	202	1	4.177	CARDINAL
aijssr-2128	202	2	84%	PERCENT
aijssr-2128	203	1	3.984	CARDINAL
aijssr-2128	203	2	76%	PERCENT
aijssr-2128	204	1	0.667	CARDINAL
aijssr-2128	204	2	1.073	CARDINAL
aijssr-2128	205	1	hou & gopala's	ORG
aijssr-2128	207	1	3	CARDINAL
aijssr-2128	207	2	3	CARDINAL
aijssr-2128	213	1	47	CARDINAL
aijssr-2128	213	2	34 13 6	TIME
aijssr-2128	213	3	4.210 0.908	MONEY
aijssr-2128	213	4	50	CARDINAL
aijssr-2128	213	5	4.258	CARDINAL
aijssr-2128	214	1	44	CARDINAL
aijssr-2128	215	1	3	CARDINAL
aijssr-2128	216	1	0.557	MONEY
aijssr-2128	217	1	37	CARDINAL
aijssr-2128	217	2	16 3	TIME
aijssr-2128	217	3	4.145 0.807	CARDINAL
aijssr-2128	218	1	44	DATE
aijssr-2128	218	2	4.371	CARDINAL
aijssr-2128	218	3	81%	PERCENT
aijssr-2128	218	4	4.210	CARDINAL
aijssr-2128	219	1	4.258	CARDINAL
aijssr-2128	219	2	81%	PERCENT
aijssr-2128	220	1	4.403	CARDINAL
aijssr-2128	220	2	97%	PERCENT
aijssr-2128	221	1	81%	PERCENT
aijssr-2128	221	2	4.145	CARDINAL
aijssr-2128	222	1	4.371	CARDINAL
aijssr-2128	222	2	94%	PERCENT
aijssr-2128	224	1	4	CARDINAL
aijssr-2128	224	2	mong’are & atheru	ORG
aijssr-2128	224	3	american international journal of social science	ORG
aijssr-2128	224	4	14(1	CARDINAL
aijssr-2128	224	5	2023	CARDINAL
aijssr-2128	224	6	43	CARDINAL
aijssr-2128	224	7	4	CARDINAL
aijssr-2128	226	1	% %	PERCENT
aijssr-2128	229	1	37 34	DATE
aijssr-2128	230	1	55	CARDINAL
aijssr-2128	232	1	44	CARDINAL
aijssr-2128	232	2	3	CARDINAL
aijssr-2128	232	3	4.307 0.738	CARDINAL
aijssr-2128	233	1	37	CARDINAL
aijssr-2128	233	2	16 3	TIME
aijssr-2128	233	3	4.145 0.807	CARDINAL
aijssr-2128	234	1	55	CARDINAL
aijssr-2128	234	2	4.387 0.869	CARDINAL
aijssr-2128	234	3	71%	PERCENT
aijssr-2128	234	4	3.855	CARDINAL
aijssr-2128	235	1	4.403	CARDINAL
aijssr-2128	235	2	89%	PERCENT
aijssr-2128	236	1	4.307	CARDINAL
aijssr-2128	236	2	90%	PERCENT
aijssr-2128	237	1	81%	PERCENT
aijssr-2128	237	2	4.145	CARDINAL
aijssr-2128	238	1	4.387	CARDINAL
aijssr-2128	238	2	88%	PERCENT
aijssr-2128	239	1	0.738	CARDINAL
aijssr-2128	239	2	1.185	CARDINAL
aijssr-2128	241	1	5	CARDINAL
aijssr-2128	241	2	5	CARDINAL
aijssr-2128	242	1	2	CARDINAL
aijssr-2128	242	2	.000	CARDINAL
aijssr-2128	243	1	62	CARDINAL
aijssr-2128	244	1	0.05	CARDINAL
aijssr-2128	244	2	2	CARDINAL
aijssr-2128	245	1	0.443	CARDINAL
aijssr-2128	245	2	0.05	CARDINAL
aijssr-2128	248	1	6	CARDINAL
aijssr-2128	249	1	6	CARDINAL
aijssr-2128	251	1	2	CARDINAL
aijssr-2128	251	2	.006	CARDINAL
aijssr-2128	252	1	62	CARDINAL
aijssr-2128	253	1	0.05	CARDINAL
aijssr-2128	253	2	2	CARDINAL
aijssr-2128	254	1	0.441	CARDINAL
aijssr-2128	254	2	0.05	CARDINAL
aijssr-2128	257	1	7	CARDINAL
aijssr-2128	258	1	7	CARDINAL
aijssr-2128	259	1	2	CARDINAL
aijssr-2128	259	2	.000	CARDINAL
aijssr-2128	260	1	62	CARDINAL
aijssr-2128	261	1	0.05	CARDINAL
aijssr-2128	261	2	2	CARDINAL
aijssr-2128	262	1	mong’are & atheru	ORG
aijssr-2128	262	2	american international journal of social science	ORG
aijssr-2128	262	3	14(1	CARDINAL
aijssr-2128	262	4	2023	CARDINAL
aijssr-2128	262	5	43	CARDINAL
aijssr-2128	262	6	7	CARDINAL
aijssr-2128	263	1	0.441	CARDINAL
aijssr-2128	263	2	0.05	CARDINAL
aijssr-2128	266	1	8	CARDINAL
aijssr-2128	266	2	8	CARDINAL
aijssr-2128	267	1	2	CARDINAL
aijssr-2128	267	2	.000	CARDINAL
aijssr-2128	268	1	62	CARDINAL
aijssr-2128	269	1	0.05	CARDINAL
aijssr-2128	269	2	2	CARDINAL
aijssr-2128	270	1	8	CARDINAL
aijssr-2128	270	2	0.441	CARDINAL
aijssr-2128	270	3	0.05	CARDINAL
aijssr-2128	273	1	9	CARDINAL
aijssr-2128	275	1	1 .878a	MONEY
aijssr-2128	276	1	.000	CARDINAL
aijssr-2128	276	2	0.770	LANGUAGE
aijssr-2128	276	3	four	CARDINAL
aijssr-2128	276	4	77.0%	PERCENT
aijssr-2128	276	5	four	CARDINAL
aijssr-2128	277	1	23.0%	PERCENT
aijssr-2128	278	1	1	CARDINAL
aijssr-2128	278	2	28.563	CARDINAL
aijssr-2128	278	3	8.532 57 .150	MONEY
aijssr-2128	278	4	61	CARDINAL
aijssr-2128	280	1	four	CARDINAL
aijssr-2128	280	2	less than 0.05	CARDINAL
aijssr-2128	281	1	47.607	CARDINAL
aijssr-2128	282	1	10	CARDINAL
aijssr-2128	284	1	1	CARDINAL
aijssr-2128	284	2	.038	CARDINAL
aijssr-2128	285	1	5.578 .013	CARDINAL
aijssr-2128	285	2	.233	CARDINAL
aijssr-2128	285	3	2.877 .006	CARDINAL
aijssr-2128	285	4	.245	CARDINAL
aijssr-2128	285	5	.179	CARDINAL
aijssr-2128	285	6	2.356 .022	CARDINAL
aijssr-2128	285	7	.323	CARDINAL
aijssr-2128	285	8	3.052 .003	CARDINAL
aijssr-2128	285	9	10	CARDINAL
aijssr-2128	291	1	0.038+ 0.596x1 +	MONEY
aijssr-2128	291	2	american international journal of social science	ORG
aijssr-2128	291	3	14(1	CARDINAL
aijssr-2128	291	4	2023	CARDINAL
aijssr-2128	291	5	43	CARDINAL
aijssr-2128	291	6	53 50	CARDINAL
aijssr-2128	291	7	0.038	CARDINAL
aijssr-2128	292	1	0.596	CARDINAL
aijssr-2128	293	1	0.233	CARDINAL
aijssr-2128	294	1	0.245	CARDINAL
aijssr-2128	295	1	0.323	CARDINAL
aijssr-2128	301	1	musiega et al	PERSON
aijssr-2128	302	1	2023	CARDINAL
aijssr-2128	303	1	mauro et al	PERSON
aijssr-2128	304	1	2020	DATE
aijssr-2128	309	1	garcia-lacalle	PERSON
aijssr-2128	309	2	2021	CARDINAL
aijssr-2128	312	1	annual	DATE
aijssr-2128	313	1	kong et al	LOC
aijssr-2128	314	1	2018	DATE
aijssr-2128	314	2	cedergren et al	PERSON
aijssr-2128	315	1	2022	CARDINAL
aijssr-2128	323	1	mang’ana	ORG
aijssr-2128	323	2	2021	CARDINAL
aijssr-2128	323	3	2022	CARDINAL
aijssr-2128	342	1	mong’are & atheru	ORG
aijssr-2128	342	2	american international journal of social science	ORG
aijssr-2128	342	3	14(1	CARDINAL
aijssr-2128	342	4	2023	CARDINAL
aijssr-2128	342	5	43	CARDINAL
aijssr-2128	344	1	one	CARDINAL
aijssr-2128	350	1	ipsas	GPE
aijssr-2128	363	1	w.m.	GPE
aijssr-2128	363	2	w.m.	GPE
aijssr-2128	364	1	w.m.	GPE
aijssr-2128	364	2	w.m.	GPE
aijssr-2128	364	3	w.m.	GPE
aijssr-2128	364	4	w.m.	GPE
aijssr-2128	364	5	w.m.	GPE
aijssr-2128	364	6	w.m.	GPE
aijssr-2128	364	7	w.m.	GPE
aijssr-2128	364	8	w.m.	GPE
aijssr-2128	364	9	g.a.	PERSON
aijssr-2128	364	10	w.m.	GPE
aijssr-2128	364	11	w.m.	GPE
aijssr-2128	364	12	w.m.	GPE
aijssr-2128	364	13	w.m.	GPE
aijssr-2128	364	14	g.a.	PERSON
aijssr-2128	372	1	adler	PERSON
aijssr-2128	372	2	r.	NORP
aijssr-2128	372	3	shantapriyan	NORP
aijssr-2128	372	4	akbar	NORP
aijssr-2128	372	5	r.	NORP
aijssr-2128	372	6	pilcher	GPE
aijssr-2128	372	7	r., & perrin	ORG
aijssr-2128	372	8	2012	DATE
aijssr-2128	373	1	indonesia	GPE
aijssr-2128	374	1	pacific accounting review	ORG
aijssr-2128	374	2	24(3	CARDINAL
aijssr-2128	374	3	262	CARDINAL
aijssr-2128	375	1	agba	ORG
aijssr-2128	375	2	m. s.	PERSON
aijssr-2128	375	3	a. f., & idu, a.	PERSON
aijssr-2128	375	4	2013	DATE
aijssr-2128	376	1	nigeria	GPE
aijssr-2128	377	1	2(2	CARDINAL
aijssr-2128	377	2	455	CARDINAL
aijssr-2128	378	1	ahmed	PERSON
aijssr-2128	378	2	s., & nganga	ORG
aijssr-2128	378	3	2019	DATE
aijssr-2128	379	1	kenya	GPE
aijssr-2128	380	1	3(5	CARDINAL
aijssr-2128	380	2	28	CARDINAL
aijssr-2128	380	3	asatiani	PERSON
aijssr-2128	380	4	a.	PERSON
aijssr-2128	380	5	2022	CARDINAL
aijssr-2128	382	1	219	CARDINAL
aijssr-2128	383	1	cham	PERSON
aijssr-2128	384	1	biwott	PERSON
aijssr-2128	384	2	d. k.	PERSON
aijssr-2128	384	3	2017	CARDINAL
aijssr-2128	385	1	moi university	ORG
aijssr-2128	386	1	bryman	PERSON
aijssr-2128	386	2	a., & bell	ORG
aijssr-2128	386	3	2015	CARDINAL
aijssr-2128	387	1	fourth	ORDINAL
aijssr-2128	388	1	glasgow	PERSON
aijssr-2128	388	2	bell & bain ltd.	ORG
aijssr-2128	388	3	m. m.	PERSON
aijssr-2128	388	4	curristine	PERSON
aijssr-2128	388	5	m. t. r., & lazare	PERSON
aijssr-2128	388	6	m. m.	PERSON
aijssr-2128	388	7	2013	DATE
aijssr-2128	391	1	cedergren, a.	PERSON
aijssr-2128	391	2	hassel	GPE
aijssr-2128	391	3	h., & tehler	ORG
aijssr-2128	391	4	2022	CARDINAL
aijssr-2128	393	1	81, 103257	DATE
aijssr-2128	394	1	mong’are & atheru	ORG
aijssr-2128	394	2	american international journal of social science	ORG
aijssr-2128	394	3	14(1	CARDINAL
aijssr-2128	394	4	2023	CARDINAL
aijssr-2128	394	5	43	CARDINAL
aijssr-2128	394	6	2018	DATE
aijssr-2128	395	1	kenya	GPE
aijssr-2128	395	2	kericho county	GPE
aijssr-2128	395	3	kisii university	ORG
aijssr-2128	396	1	m. p.	PERSON
aijssr-2128	396	2	2018	DATE
aijssr-2128	397	1	kenya	GPE
aijssr-2128	398	1	jkuat	GPE
aijssr-2128	398	2	m. p.	PERSON
aijssr-2128	398	3	g. s., & sakwa	PERSON
aijssr-2128	398	4	m. (2018	ORG
aijssr-2128	399	1	kenya	GPE
aijssr-2128	400	1	international journal of social sciences	ORG
aijssr-2128	400	2	4(9	CARDINAL
aijssr-2128	400	3	224	CARDINAL
aijssr-2128	401	1	2018	DATE
aijssr-2128	403	1	covaleski	PERSON
aijssr-2128	403	2	m. a.	PERSON
aijssr-2128	403	3	evans iii	PERSON
aijssr-2128	403	4	j. h.	PERSON
aijssr-2128	403	5	luft	GPE
aijssr-2128	403	6	j. l.	PERSON
aijssr-2128	403	7	m. d.	PERSON
aijssr-2128	403	8	2003	DATE
aijssr-2128	404	1	three	CARDINAL
aijssr-2128	405	1	journal of management accounting research	ORG
aijssr-2128	405	2	15(1	CARDINAL
aijssr-2128	405	3	3	CARDINAL
aijssr-2128	406	1	2018	DATE
aijssr-2128	407	1	kenya	GPE
aijssr-2128	409	1	garcia-lacalle	PERSON
aijssr-2128	409	2	j., & torres	ORG
aijssr-2128	409	3	l.	PERSON
aijssr-2128	409	4	2021	CARDINAL
aijssr-2128	410	1	spanish	NORP
aijssr-2128	411	1	13(5	CARDINAL
aijssr-2128	411	2	2437	CARDINAL
aijssr-2128	412	1	greasley	ORG
aijssr-2128	412	2	s.	GPE
aijssr-2128	412	3	john	PERSON
aijssr-2128	412	4	2011	DATE
aijssr-2128	414	1	england	GPE
aijssr-2128	415	1	48(9	CARDINAL
aijssr-2128	415	2	1835-1851	DATE
aijssr-2128	416	1	j. f.	PERSON
aijssr-2128	416	2	2015	CARDINAL
aijssr-2128	419	1	john, k.	PERSON
aijssr-2128	419	2	a. k.	PERSON
aijssr-2128	419	3	s. p.	PERSON
aijssr-2128	420	1	2014	DATE
aijssr-2128	421	1	us	GPE
aijssr-2128	423	1	r.	PERSON
aijssr-2128	423	2	2016	DATE
aijssr-2128	424	1	kenya	GPE
aijssr-2128	425	1	university of nairobi kibunja	ORG
aijssr-2128	425	2	e. w.	PERSON
aijssr-2128	425	3	2017	CARDINAL
aijssr-2128	426	1	murang’a county	GPE
aijssr-2128	426	2	kenya	GPE
aijssr-2128	427	1	kenyatta university	ORG
aijssr-2128	428	1	kong	GPE
aijssr-2128	428	2	lartey	PERSON
aijssr-2128	428	3	f. b. m.	PERSON
aijssr-2128	428	4	n. b.	PERSON
aijssr-2128	428	5	2018	DATE
aijssr-2128	429	1	ghana	GPE
aijssr-2128	430	1	8(3	DATE
aijssr-2128	430	2	40	DATE
aijssr-2128	430	3	https://doi.org/10.3390/admsci8030040 kothari	PERSON
aijssr-2128	430	4	c. r.	PERSON
aijssr-2128	430	5	2009	DATE
aijssr-2128	431	1	2nd	ORDINAL
aijssr-2128	432	1	london	GPE
aijssr-2128	432	2	uk	GPE
aijssr-2128	433	1	d. l.	PERSON
aijssr-2128	433	2	2016	CARDINAL
aijssr-2128	434	1	kenya	GPE
aijssr-2128	437	1	university of nairobi	ORG
aijssr-2128	438	1	b. l.	PERSON
aijssr-2128	438	2	n. e., & namusonge	PERSON
aijssr-2128	438	3	2018	DATE
aijssr-2128	439	1	trans nzoia	ORG
aijssr-2128	440	1	kenya	GPE
aijssr-2128	441	1	european journal of business and management	ORG
aijssr-2128	441	2	10(11	CARDINAL
aijssr-2128	441	3	118	CARDINAL
aijssr-2128	442	1	w., & muturi	ORG
aijssr-2128	442	2	w.	PERSON
aijssr-2128	442	3	2017	CARDINAL
aijssr-2128	443	1	kenya	GPE
aijssr-2128	444	1	international journal of social sciences	ORG
aijssr-2128	444	2	3(8	CARDINAL
aijssr-2128	444	3	2354-2363	ORG
aijssr-2128	445	1	mauro	ORG
aijssr-2128	445	2	s. g.	PERSON
aijssr-2128	445	3	l., & grossi	ORG
aijssr-2128	445	4	2020	DATE
aijssr-2128	447	1	7	CARDINAL
aijssr-2128	448	1	l. n.	PERSON
aijssr-2128	448	2	2014	DATE
aijssr-2128	449	1	kenya	GPE
aijssr-2128	449	2	machakos county	GPE
aijssr-2128	450	1	university of nairobi	ORG
aijssr-2128	451	1	musiega	GPE
aijssr-2128	451	2	tsofa	GPE
aijssr-2128	451	3	b.	PERSON
aijssr-2128	451	4	l.	GPE
aijssr-2128	451	5	njuguna	GPE
aijssr-2128	451	6	r. g.	PERSON
aijssr-2128	451	7	j., hanson	PERSON
aijssr-2128	451	8	k.	PERSON
aijssr-2128	451	9	e.	PERSON
aijssr-2128	451	10	2023	CARDINAL
aijssr-2128	452	1	kenya	GPE
aijssr-2128	453	1	38(3	CARDINAL
aijssr-2128	453	2	351-362	CARDINAL
aijssr-2128	454	1	n. m., & mang’ana	PERSON
aijssr-2128	454	2	r.	PERSON
aijssr-2128	454	3	2021	CARDINAL
aijssr-2128	455	1	the ministry of public service	ORG
aijssr-2128	455	2	nairobi	GPE
aijssr-2128	455	3	kenya	GPE
aijssr-2128	456	1	international academic journal of human resource and business administration	ORG
aijssr-2128	456	2	3(10	CARDINAL
aijssr-2128	456	3	153	CARDINAL
aijssr-2128	457	1	mutungi	PERSON
aijssr-2128	457	2	z. w.	PERSON
aijssr-2128	457	3	2017	CARDINAL
aijssr-2128	458	1	kenya	GPE
aijssr-2128	458	2	university of nairobi	ORG
aijssr-2128	459	1	ndiiri, f.	PERSON
aijssr-2128	459	2	2016	DATE
aijssr-2128	460	1	kenya	GPE
aijssr-2128	461	1	university of nairobi	ORG
aijssr-2128	462	1	njahi	GPE
aijssr-2128	462	2	j. t.	PERSON
aijssr-2128	462	3	2017	CARDINAL
aijssr-2128	463	1	kenya	GPE
aijssr-2128	464	1	university of nairobi	ORG
aijssr-2128	465	1	2018	DATE
aijssr-2128	466	1	county assembly of nakuru financial	ORG
aijssr-2128	466	2	the year ended 2017/2018	DATE
aijssr-2128	467	1	http://oagkenya.go.ke/index.php/reports/cat_view/2-reports/11-county-governments/308-countygovernment-reports-2017-2018/322-nakuru-county mong’are & atheru	ORG
aijssr-2128	467	2	american international journal of social science	ORG
aijssr-2128	467	3	14(1	CARDINAL
aijssr-2128	467	4	2023	CARDINAL
aijssr-2128	467	5	43	CARDINAL
aijssr-2128	467	6	53	CARDINAL
aijssr-2128	467	7	2018	DATE
aijssr-2128	468	1	the year 2017/2018	DATE
aijssr-2128	470	1	onyango	ORG
aijssr-2128	470	2	r. o.	PERSON
aijssr-2128	470	3	2014	DATE
aijssr-2128	471	1	kenya	GPE
aijssr-2128	472	1	the university of nairobi	ORG
aijssr-2128	473	1	scott	ORG
aijssr-2128	473	2	w. r.	PERSON
aijssr-2128	473	3	2005	DATE
aijssr-2128	475	1	englewood cliffs	GPE
aijssr-2128	475	2	nj	ORG
aijssr-2128	475	3	prentice hall tumushabe	ORG
aijssr-2128	475	4	g. w.	PERSON
aijssr-2128	475	5	e. d.	PERSON
aijssr-2128	475	6	2010	DATE
aijssr-2128	476	1	uganda	GPE
aijssr-2128	477	1	turley	GPE
aijssr-2128	477	2	g., robbins	PERSON
aijssr-2128	477	3	s.	PERSON
aijssr-2128	477	4	2015	DATE
aijssr-2128	479	1	401–420	CARDINAL
aijssr-2128	479	2	wolk	PERSON
aijssr-2128	479	3	h. i.	PERSON
aijssr-2128	479	4	dodd	PERSON
aijssr-2128	479	5	j. l.	PERSON
aijssr-2128	479	6	j. j. (	PERSON
aijssr-2128	479	7	2008	DATE
aijssr-2128	480	1	2	CARDINAL
aijssr-2128	483	1	2023	CARDINAL
aijssr-2128	484	1	cribfb, usa	ORG
aijssr-2128	486	1	american international journal of social science research	ORG
aijssr-2128	486	2	2576-103x	CARDINAL
aijssr-2128	486	3	e-issn	ORG
aijssr-2128	486	4	2576-1048	CARDINAL
aijssr-2128	486	5	4.0	CARDINAL