Atheru (PhD), Kiambi James Thambura, and Paul Gichohi (PhD). “Financial Sustainability Implications of Non-Compliance in Devolved Units in Kenya: A Case of Meru County Government Payroll Management for the Period Between 2021-2024”. Journal of Finance and Accounting 5, no. 3 (August 4, 2025): 50–63. Accessed December 5, 2025. https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/article/view/550.