Abstract: This study examined the accounting practices influencing the management of Free Day Secondary Education (FDSE) funds in selected public day secondary schools in Nakuru County, Kenya, focusing on bookkeeping, internal control systems, ICT integration in accounting, and budget management practices. A descriptive survey design was adopted, targeting 350 schools from which 186 were sampled using Taro Yamane’s formula and stratified random sampling. Data were collected from 315 respondents, comprising principals, bursars and board members, using structured questionnaires administered through the drop-and-pick method, yielding a response rate of 83.8%. Instrument validity was established through expert judgment and the Content Validity Index, while reliability was confirmed using Cronbach’s alpha. Anchored in Agency Theory, Internal Control Theory, Resource-Based Theory and Dynamic Capabilities Theory, data were analyzed using SPSS Version 25 through descriptive statistics, Pearson correlation and multiple regression, preceded by diagnostic tests for normality, multicollinearity and homoscedasticity. All four accounting practices had a statistically significant, positive influence on fund management: bookkeeping (r = 0.712, p < 0.05), budget management (r = 0.701, p < 0.05), internal control systems (r = 0.689, p < 0.05) and ICT adoption (r = 0.654, p < 0.05). The four variables jointly explained 62.3% of the variance in fund management (Adjusted R2 = 0.623, F = 110.723, p < 0.001), with bookkeeping the strongest individual predictor. The study recommends strengthened ICT infrastructure, regular financial audits, staff capacity building and reinforced internal controls to improve FDSE fund management in Kenya.
Keywords: Bookkeeping; Internal Control Systems; ICT in Accounting; Budget Management; Free Day Secondary Education; Fund Management.
Title: ACCOUNTING PRACTICES INFLUENCING MANAGEMENT OF FREE DAY SECONDARY EDUCATION FUNDS IN THE COUNTIES: A SURVEY OF SELECT PUBLIC SCHOOLS IN NAKURU COUNTY
Author: Samuel Muiruri, Dr. Samwel Oresi, Dr. Daniel Karanja
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
Vol. 14, Issue 3, July 2026 - September 2026
Page No: 137-147
Research Publish Journals
Website: www.researchpublish.com
Published Date: 24-July-2026
