https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/issue/feed 2026-05-03T15:49:13+00:00 Open Journal Systems <p><span style="font-weight: 400;">Journal of Finance &amp; Accounting is published by EdinBurg Journals. It accepts publications and papers in the fields of Finance, International Finance and Accountancy. It is reviewed by the </span><strong>EdinBurg Editorial Board</strong><span style="font-weight: 400;"> which consists of the world's best selling authors and writers. Journal has been globally indexed and with papers from all over the world.</span></p> <p><strong>Online ISSN: 2789-0201</strong></p> <h3><strong>DOI prefix: 10.70619</strong></h3> <h3><strong>Submission Email: <a href="mailto:manuscripts@edinburgjournals.org">manuscripts@edinburgjournals.org</a></strong></h3> <p><span style="font-weight: 400;"><strong>Online Submission: </strong><a href="https://edinburgjournals.org/online-submissions/"><strong>https://edinburgjournals.org/online-submissions/</strong></a></span></p> https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/article/view/795 2026-05-03T15:41:00+00:00 Mbuba Susan Kambura mbubasusan@gmail.com Peter Kihara p.kihara@edinburgjournals.org Kenneth Mugambi k.mugambi@edinburgjournals.org

<p>Service delivery in Kenya’s county referral hospitals remains inconsistent despite ongoing reforms aimed at strengthening fiscal accountability and budgetary discipline. Procurement practices have increasingly emerged as a key determinant of service delivery, influencing the availability of medical supplies, efficiency of resource utilization, and responsiveness to patient needs. This study examined the effect of procurement practices on service delivery in Level 5 county referral hospitals in Kenya, while assessing the moderating role of leadership styles. The study was anchored on the Resource-Based View and Transformational Leadership theories and adopted a descriptive quantitative research design. The target population comprised all 47 county referral hospitals, stratified across Kenya’s eight administrative regions. A sample of 148 respondents drawn from hospital management teams was selected using stratified random sampling. Data were collected through structured questionnaires, which were subjected to pilot testing to ensure validity and reliability. Data analysis was conducted using descriptive statistics, Pearson correlation, and multiple regression, alongside moderation analysis. The findings indicate that procurement practices exert a strong, statistically significant influence on service delivery. However, leadership styles did not demonstrate a significant moderating influence on this relationship. The study concluded that strengthening procurement practices is critical in enhancing service delivery in county referral hospitals.</p>

2026-05-03T00:00:00+00:00 Copyright (c) 2026 Mbuba Susan Kambura, Peter Kihara, Kenneth Mugambi