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Academic Director Publishes Article in Management Journal

  Aug 26, 2016

Dr. David Mathuva, senior faculty and academic director at Strathmore Business School published an article on: Drivers of Financial and Social Disclosure by Savings and Credit Cooperatives in Kenya- A managerial Perspective in the Journal for Co-operative Organizations and Management Journal.

The article investigates the managerial perspectives on the rationale and drivers of financial, social, strategic, governance and environmental disclosure in the annual reports of savings and credit cooperatives (SACCOs) in Kenya.

The following are the highlights of the article:

  • SACCOs in Kenya provide disclosures to comply with regulatory requirements as well as improve their image.
  • Disclosures by deposit-taking SACCOs in Kenya include mandatory financial aspects followed by voluntary disclosure on strategic, social, governance and environmental conservation aspects in that order.
  • SACCO disclosures in Kenya seem to be driven by regulations, financial performance and governance.
  • Other drivers of disclosure by SACCOs include guidelines issued by the professional accounting body of Kenya, resources and licensing.

Click here to access the full article.

About Dr. David Mathuva

David is a senior faculty at Strathmore Business School where he teaches Accounting and Finance. He is also the Academic Director for the upcoming MSc. in Development Finance. Prior to joining Strathmore, David worked at KPMG Kenya in the Risk Consulting department, Forensic Services. At KPMG, he was involved in various investigative engagements in both the private and public sectors.

David had also worked as an accountant for Nairobi Capital Inc. and at East African Maltings in the Finance and Stores departments. He was previously a faculty member at Strathmore University and Jomo Kenyatta University of Agriculture and Technology. David is a Board Member of Mzima Springs SACCO in Nairobi. Read more of his profile here


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