Accountability of the financial reporting of Kenya’s regional development authorities

REFERENCES

• Adams, W. M. (1990). How beautiful is small? Scale, control and success in Kenyan irrigation. World Development, 18(10), 1309–1323. doi: 10.1016/0305-750X(90)90112-B
   Web of Science ®Google Scholar
• Adams, W. M., & Watson, E. E. (2003). Soil erosion, indigenous irrigation and environmental sustainability, Marakwet, Kenya. Land Degradation and Development, 14(1), 109–122. doi: 10.1002/ldr.528
   Web of Science ®Google Scholar
• Auditor General of Kenya. (2012a). Summary of the report of the Auditor-General on the appropriation accounts, other public accounts and the accounts of the funds of the Republic of Kenya for year ended 30 June 2011. Nairobi: Office of the Auditor General.
   Google Scholar
• Auditor General of Kenya. (2012b). Report of the Auditor General on the appropriation accounts, other public accounts and he accounts of the funds for the Republic of Kenya for the year 2010/2011. Nairobi: Office of the Auditor General.
   Google Scholar
• Auditor General of Kenya. (2013a). Summary of the report of Auditor-General on the appropriation accounts, other public accounts and accounts of the funds for the republic for the year 2011/2012. Nairobi: Office of the Auditor General.
   Google Scholar
• Auditor General of Kenya. (2013b). Report of the Auditor General on the appropriation accounts, other public accounts and he accounts of the funds for the Republic of Kenya for the year 2011/2012. Nairobi: Office of the Auditor General.
   Google Scholar
• Auditor General of Kenya. (2014). Auditor-General on the appropriation accounts, other public accounts and the accounts of the funds of the Republic of Kenya for the year 2012/2013: Summary of the report of Auditor-General for the year 2012/2013. Nairobi: Office of the Auditor General.
   Google Scholar
• Auditor General of Kenya. (2015). Auditor-General on the appropriation accounts, other public accounts and the accounts of the funds of the Republic of Kenya for the year (2013/2014). Summary of the report of Auditor-General for the year 2013/2014. Nairobi: Office of the Auditor General.
   Google Scholar
• Barako, D., & Brown, A. M. (2016). The corporate governance of the Kenyan public sector. In K. E. Howell & K. Sorour (Eds.), Corporate governance in Africa assessing implementation and ethical perspectives (pp. 223–248). London: Springer.
   Google Scholar
• Blackman, T., & Ormston, C. (2005). Discourses of accountability: Policy scrutiny of an English regional development agency. Regional Studies, 39(3), 375–386. doi: 10.1080/00343400500087448
   Web of Science ®Google Scholar
• Boone, C. (2012). Land conflict and distributive politics in Kenya. African Studies Review, 55(1), 75–103. doi: 10.1353/arw.2012.0010
   Web of Science ®Google Scholar
• Brass, J. N. (2012). Blurring boundaries: The integration of NGOs into governance in Kenya. Governance: International Journal of Policy, Administration, and Institutions, 25(2), 209–235. doi: 10.1111/j.1468-0491.2011.01553.x
   Web of Science ®Google Scholar
• Brown, A. M. (2015). A reporting compliance of national fisheries authority of Papua New Guinea. Marine Policy, 51, 196–201. doi: 10.1016/j.marpol.2014.08.010
   Web of Science ®Google Scholar
• Carley, K. M. (1997). Extracting team mental models through textual analysis. Journal of Organizational Behavior, 18, 533–558. doi: 10.1002/(SICI)1099-1379(199711)18:1+<533::AID-JOB906>3.3.CO;2-V
   Web of Science ®Google Scholar
• Carrera-Fernandez, M. J., Guardia-Olmos, J., & Pero-Cebollero, M. (2013). Qualitative research in psychology: Misunderstandings about textual analysis. Quality and Quantity, 47, 1589–1603. doi: 10.1007/s11135-011-9611-1
   Web of Science ®Google Scholar
• Chapman, J., Gakuru, P., & de Klerk, G. (2003). Local fiscal stress in sub-Saharan Africa: The Kenyan example. International Journal of Public Administration, 26(13), 1519–1550. doi: 10.1081/PAD-120024408
   Google Scholar
• Cheeseman, N., Lynch, G., & Willis, J. (2016). Decentralisation in Kenya: The governance of governors. Journal of Modern African Studies, 54(1), 1–35. doi: 10.1017/S0022278X1500097X
   Web of Science ®Google Scholar
• Coast Development Authority. (2015). Coast Development Authority. Retrieved from http://cda.go.ke/index.php/homepage/mandate
   Google Scholar
• Collm, A., & Schedler, K. (2014). Strategies for introducing organizational innovation to public service organizations. Public Management Review, 16(1), 140–161. doi: 10.1080/14719037.2013.822528
   Web of Science ®Google Scholar
• Considine, M. (2002). The end of the line? Accountable governance in the age of networks, partnerships, and joined-up services. Governance: International Journal of Policy, Administration, and Institutions, 15(3), 21–40. doi: 10.1111/1468-0491.00178
   Web of Science ®Google Scholar
• Considine, M., & Lewis, J. M. (2003). Bureaucracy, network, or enterprise? Comparing models of governance in Australia, Britain, the Netherlands, and New Zealand. Public Administration Review, 63(2), 131–140. doi: 10.1111/1540-6210.00274
   Web of Science ®Google Scholar
• Cuckston, T. (2013). Bringing tropical forest biodiversity conservation into financial accounting calculation. Accounting, Auditing and Accountability Journal, 26(5), 688–714. doi: 10.1108/AAAJ-02-2013-1231
   Web of Science ®Google Scholar
• Curry, G. N. (2003). Moving beyond post development: Facilitating indigenous alternatives for development. Economic Geography, 79(3), 405–423.
   Google Scholar
• Dar, S. (2014). Hybrid accountabilities: When Western and non-Western accountabilities collide. Human Relations, 67, 131–151. doi: 10.1177/0018726713479620
   Web of Science ®Google Scholar
• Davies, S., & Polverari, L. (2011). Financial accountability and European Union Cohesion Policy. Regional Studies, 45(5), 695–706. doi: 10.1080/00343404.2010.529118
   Web of Science ®Google Scholar
• Duhr, S. (2005). Spatial policies for regional sustainable development: A comparison of graphic and textual representations in regional plans in England and Germany. Regional Studies, 39(9), 1167–1182. doi: 10.1080/00343400500389885
   Web of Science ®Google Scholar
• Ewaso Ngiro South River Basin Development Authority (ENSDA). (2015a). Citizens service delivery charter. Nairobi: ENSDA.
   Google Scholar
• Ewaso Ngiro South River Basin Development Authority (ENSDA). (2015b). Ewaso Ngiro South River Basin Development Authority: Who we are. Retrieved from http://ensda.go.ke/images/Documents/WHO%20WE%20ARE.pdf
   Google Scholar
• Ewaso Ngiro North River Basin Development Authority (ENNDA). (2016). About Ewaso Ngiro North River Basin Development Authority. Retrieved from http://www.ennda.go.ke/about-us/
   Google Scholar
• Flinders, M. (2011). Daring to be a Daniel: The pathology of politicized accountability in a monitory democracy. Administration and Society, 43(5), 595–619. doi: 10.1177/0095399711403899
   Web of Science ®Google Scholar
• Geanellos, R. (2000). Exploring Ricoeur’s hermeneutic theory of interpretation as a method of analyzing research texts. Nursing Inquiry, 7, 112–119. doi: 10.1046/j.1440-1800.2000.00062.x
   PubMedGoogle Scholar
• Gegeo, D. W. (2001). Culture rupture and indigeneity: The challenges of (re)visioning place in the pacific. Contemporary Pacific, 13(2), 491–507. doi: 10.1353/cp.2001.0052
   Web of Science ®Google Scholar
• Gegeo, D. W., & Watson-Gegeo, K. A. (2002). Whose knowledge? Epistemological collisions in Solomon Islands community development. Contemporary Pacific, 14(2), 377–409. doi: 10.1353/cp.2002.0046
   Web of Science ®Google Scholar
• Gephart, R. (1997). Hazardous measures: An interpretive textual analysis of quantitative sensemaking during crises. Journal of Organizational Behavior, 18, 583–622. doi: 10.1002/(SICI)1099-1379(199711)18:1+<583::AID-JOB908>3.0.CO;2-T
   Web of Science ®Google Scholar
• Government of Kenya (GOK). (2012a). Kerio Valley Development Authority Act. Chapter 441 of the Laws of Kenya, 2012 revised edition [1991]. Nairobi: National Council for Law Reporting with the Authority of the Attorney General.
   Google Scholar
• Government of Kenya (GOK). (2012b). Lake Basin Development Authority Act. Chapter 442 of the Laws of Kenya, 2012 revised edition [1991]. Nairobi: National Council for Law Reporting with the Authority of the Attorney General.
   Google Scholar
• Government of Kenya (GOK). (2012c). Tana River and Athi River Development Authority Act. Chapter 443 of the Laws of Kenya, 2012 revised edition [1991]. Nairobi: National Council for Law Reporting with the Authority of the Attorney General.
   Google Scholar
• Government of Kenya (GOK). (2012d). Ewaso Ngiro South River Basin Development Authority Act. Chapter 447 of the Laws of Kenya, 2012 revised edition [1990]. Nairobi: National Council for Law Reporting with the Authority of the Attorney General.
   Google Scholar
• Government of Kenya (GOK). (2012e). Ewaso Ngiro North River Basin Development Authority Act. Chapter 448 of the Laws of Kenya, 2012 revised edition [1990]. Nairobi: National Council for Law Reporting with the Authority of the Attorney General.
   Google Scholar
• Government of Kenya (GOK). (2012f). Coast Development Authority Act. Chapter 449 of the Laws of Kenya, 2012 revised edition [1992]. Nairobi: National Council for Law Reporting with the Authority of the Attorney General.
   Google Scholar
• Graham, M. D., Adams, W. M., & Kahiro, G. N. (2012). Mobile phone communication in effective human–elephant conflict management in Laikipia County, Kenya. Oryx, 46(1), 137–144. doi: 10.1017/S0030605311001104
   Web of Science ®Google Scholar
• Harding, A. W., Wilks-Hogg, S., & Hutchens, M. (1999). Regional development agencies and English regionalisation: The question of accountability. Environment and Planning C: Government and Policy, 17, 669–683. doi: 10.1068/c170669
   Web of Science ®Google Scholar
• Harrop, S. R. (2007). Traditional agricultural landscapes as protected areas in international law and policy. Agriculture, Ecosystems and Environment, 121, 296–307. doi: 10.1016/j.agee.2006.12.020
   Web of Science ®Google Scholar
• Hassis, J., & Brass, J. (2015). Scandals, media and good governance in China and Kenya. Journal of Asian and African Studies, 50(3), 325–342. doi: 10.1177/0021909614528865
   Web of Science ®Google Scholar
• Hoque, Z., & Thiagarajah, T. (2015). Public accountability and the role of the auditor general in legislative oversight. In Z. Hoque (Ed.), Making governments accountable: The role of public accounts and the National Audit Office (pp. 3–23). Abingdon: Routledge.
   Google Scholar
• Institute of Certified Practising Accountants of Kenya (ICPAK). (2015). Institute of Certified Practising Accountants of Kenya. Retrieved from http://www.icpak.com/index.php?option=com_content&view=article&id=181&Itemid=130
   Google Scholar
• Karanja, A., & Mulongo, L. S. (2011). Contribution of regional development authorities in rural development in Kenya: The case of Kerio Valley Development Authority. International Journal of Current Research, 3(9), 176–182.
   Google Scholar
• Kithiia, J., & Dowling, R. (2010). An integrated city-level planning process to address the impacts of climate change in Kenya: The case of Mombasa. Cities, 27, 466–475. doi: 10.1016/j.cities.2010.08.001
   Web of Science ®Google Scholar
• Kerio Valley Development Authority (KVDA). (2015). Kerio Valley Development Authority – Home: Welcome to KVDA. Retrieved from http://www.kvda.go.ke/
   Google Scholar
• Laffin, M. (2009). Central–local relations in an era of governance: Towards a new research agenda. Local Government Studies, 35(1), 21–37. doi: 10.1080/03003930802574698
   Web of Science ®Google Scholar
• Lake Basin Development Authority (LBDA). (2015). Lake Basin Development Authority. Retrieved from http://www.lbda.co.ke/
   Google Scholar
• Lewis, B. D., & Thorbecke, E. (1992). District-level economic linkages in Kenya: Evidence based on a small regional social accounting matrix. World Development, 20(6), 881–897. doi: 10.1016/0305-750X(92)90058-4
   Web of Science ®Google Scholar
• Li, P. P. (2012). Toward an integrative framework of indigenous research: The geocentric implications of yin–yang balance. Asia Pacific Journal of Management, 29, 849–872. doi: 10.1007/s10490-011-9250-z
   Web of Science ®Google Scholar
• Loughran, T., & McDonald, B. (2016). Textual analysis in accounting and finance: A survey. Journal of Accounting Research, 54(4), 1187–1230. doi: 10.1111/1475-679X.12123
   Web of Science ®Google Scholar
• Maurer, B. (2002). Anthropological and accounting knowledge in Islamic banking and finance: Rethinking critical accounts. Journal of the Royal Anthropological Institute, 8, 645–667. doi: 10.1111/1467-9655.00127
   Web of Science ®Google Scholar
• McClanahan, T. R., Mwaguin, S., & Muthiga, N. A. (2005). Management of the Kenyan coast. Ocean and Coastal Management, 48(11–12), 901–931. doi: 10.1016/j.ocecoaman.2005.03.005
   Web of Science ®Google Scholar
• Meyer-Krahmer, F. (1985). Innovation, behaviour and regional indigenous potential. Regional Studies, 19(6), 523–534. doi: 10.1080/09595238500185511
   Web of Science ®Google Scholar
• Mulili, B. M. (2014). Corporate governance in Kenya’s public universities. Journal of Applied Research in Higher Education, 6(2), 342–357. doi: 10.1108/JARHE-02-2013-0008
   Google Scholar
• Musson, A. (2012). The build-up of local sustainable development politics: A case study of company leaders in France. Ecological Economics, 82, 75–87. doi: 10.1016/j.ecolecon.2012.07.012
   Web of Science ®Google Scholar
• Ndivo, R. M., Waudo, J., & Waswa, F. (2013). From national to regional tourism development focus in Kenya: Examining the challenges and opportunities. Tourism Planning and Development, 10(1), 99–109. doi: 10.1080/21568316.2012.729759
   Google Scholar
• Nolte, K., & Vath, S. (2015). Interplay of land governance and large-scale agricultural investment: Evidence from Ghana and Kenya. Journal of Modern African Studies, 53(1), 69–92. doi: 10.1017/S0022278X14000688
   Web of Science ®Google Scholar
• Nyamori, R. D., & Nyamori, B. (2015). Evolution and effectiveness of the Kenyan public accounts committee. In Z. Hoque (Ed.), Making governments accountable: The role of public accounts and the national audit office (pp. 275–292). Abingdon: Routledge.
   Google Scholar
• Osborne, M. (2014). Controlling development: ‘Martial race’ and empire in Kenya, 1945–59. Journal of Imperial and Commonwealth History, 42(3), 464–485. doi: 10.1080/03086534.2013.868230
   Web of Science ®Google Scholar
• Osman, A. D., Lin, V., Robinson, P., & Jackson, D. (2011). Policy and governance issues in Kenya’s border towns: The case of Wajir groundwater management. Australasian Review of African Studies, 32(1), 32–58.
   Google Scholar
• Oucho, J. O. (2007). Migration and regional development in Kenya. Development, 50(4), 88–93. doi: 10.1057/palgrave.development.1100425
   Google Scholar
• Ouma, S. (2010). Global standards, local realities: Private agrifood governance and the restructuring of the Kenyan horticulture industry. Economic Geography, 86(2), 197–222. doi: 10.1111/j.1944-8287.2009.01065.x
   Web of Science ®Google Scholar
• Peng, L., & Brown, A. M. (2016). A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919). Business History, 58(8), 1183–1209. doi: 10.1080/00076791.2016.1167878
   Web of Science ®Google Scholar
• Rahaman, A. S. (2010). Critical accounting research in Africa: Whence and whither. Critical Perspectives on Accounting, 21, 420–427. doi: 10.1016/j.cpa.2010.03.002
   Google Scholar
• Rahaman, A. S., Everett, J., & Neu, D. (2007). Accounting and the move to privatize water services in Africa. Accounting, Auditing and Accountability Journal, 20(5), 637–670. doi: 10.1108/09513570710778992
   Google Scholar
• Schedler, A. (2012). Judgment and measurement in political science. Perspectives on Politics, 10(1), 21–36. doi: 10.1017/S1537592711004889
   Web of Science ®Google Scholar
• Schedler, K., & Mastronardi, P. (2005). Redesigning political governance: Reforms in parliamentary committees’ work in Switzerland. Policy Studies Journal, 33(2), 259–82. doi: 10.1111/j.1541-0072.2005.00105.x
   Web of Science ®Google Scholar
• Schedler, K., & Schmucki, L. (2009). The political rationale of administrative reforms: Parliamentary support of output control in Sweden. Political Science Review, 15(1), 1–30.
   Google Scholar
• Sian, S. (2006). Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation project. Accounting, Organizations and Society, 31(3), 295–322. doi: 10.1016/j.aos.2005.01.004
   Web of Science ®Google Scholar
• Sian, S. (2007a). Reversing exclusion: The Africanisation of accountancy in Kenya, 1963–1970. Critical Perspectives on Accounting, 18(7), 831–872. doi: 10.1016/j.cpa.2006.05.005
   Google Scholar
• Sian, S. (2007b). Patterns of prejudice: Social exclusion and racial demarcation in professional accountancy in Kenya. Accounting Historians Journal, 34(2), 1–42. doi: 10.2308/0148-4184.34.2.1
   Google Scholar
• Sian, S. (2010). Between the lines: The professionalisation of accountancy in Kenya. In C. Poullaos & S. Sian (Eds.), Accountancy and empire: The British legacy of professional organisation (Routledge New Works in Accounting History) (pp. 215–237). Abingdon: Routledge.
   Google Scholar
• Spaling, H., Brouwer, G., & Njoka, J. (2014). Factors affecting the sustainability of a community water supply project in Kenya. Development in Practice, 24(7), 797–811. doi: 10.1080/09614524.2014.944485
   Google Scholar
• Stump, D. (2010). ‘Ancient and backward or long-lived and sustainable?’ The role of the past in debates concerning rural livelihoods and resource conservation in Eastern Africa. World Development, 38(9), 1251–1262. doi: 10.1016/j.worlddev.2010.02.007
   Web of Science ®Google Scholar
• Tana and Athi River Development Authority (TARDA). (2015). Tana and Athi River Development Authority. Retrieved from http://www.tarda.co.ke/
   Google Scholar
• Tomaney, J. (2010). The evolution of regionalism in England. Regional Studies, 36(7), 721–731. doi: 10.1080/0034340022000006042
   Web of Science ®Google Scholar
• Wanjala, B., & Were, M. (2009). Gender disparities and economic growth in Kenya: A social accounting matrix approach. Feminist Economics, 15(3), 227–251. doi: 10.1080/13545700902893114
   Web of Science ®Google Scholar
• Watson, E. E., Adams, W. M., & Mutiso, S. K. (1998). Indigenous irrigation, agriculture and development, Marakwet, Kenya. Geographical Journal, 164(1), 67–84. doi: 10.2307/3060546
   Web of Science ®Google Scholar