Charles Kipsang Rotich

Financial Management Practices, IFMIS Adoption, and Perceived Performance of County Governments in Kenya: A Cross-sectional Survey

Charles Kipsang Rotich, Issack Mokono Abuga & Christopher Mutembei · Asian Journal of Economics, Business and Accounting · 2026

This study examined associations among financial management practices (FMP), adoption of the Integrated Financial Management Information System (IFMIS), and treasury officials' perceptions of county-government performance in Kenya, including a proposed FMP-by-IFMIS interaction. A...