Effects of Enterprise Risk Management on Customs Performance at the Port of Mombasa in Kenya

Simple item page
dc.contributor.authorOwino, Millicent
dc.contributor.authorMumia, Benn MINCU, CPA.K
dc.date.accessioned2022-05-05T16:16:08Z
dc.date.accessioned2022-06-07T06:47:15Z
dc.date.available2022-05-05T16:16:08Z
dc.date.available2022-06-07T06:47:15Z
dc.date.issued2019
dc.description.abstractEnterprise Risk management is very important in ensuring customs compliance. Customs authorities are majorly focused on putting in risk management initiatives to ensure customs compliance in international trade transactions, and also to improve performance. Despite risk management being fundamental in ensuring customs compliance, cases of non-compliance have been reported across the world. In Kenya, smuggling is a major problem as well as other cases of misdeclaration in import and export clearance. The study sought to establish the effect of enterprise risk management on customs at the Port of Mombasa, Kenya. The study was guided to establish the effects of risk identification, risk analysis and risk treatment on customs performance at the Port of Mombasa, Kenya. The study was based on contingency theory, prospect theory and coordination theory. Descriptive cross-sectional survey research design was utilized. The study targeted 200 customs staff in KRA Customs and Border control department. A sample of 134 customs staff took part in the actual study. The respondents were selected through stratified random sampling. A pilot study was conducted to test the reliability of the research questionnaire and also ensure its validity. Face validity and content validity of the research questionnaire was ensured through consultations with the research supervisor. The reliability of the research questionnaire was tested using the Cronbach„s alpha coefficient. Data was collected using self-administered structured questionnaires. Frequencies, percentages, means and standard deviations constituted the descriptive statistics that were used by the study. Multiple regression analysis and Pearson product moment correlation comprised the inferential statistics for the study. The researcher found, out that Risk identification strategies had a significant effect on Customs Performance at the port of Mombasa, Risk identification strategies affected the customs performance by (β1=0.313), The risk analysis practices adopted by the customs at the port of Mombasa have a strong positive effect on the customs performance. Risk Assessment resulted to (β2=0.237), improvement on the Customs Performance. Risk treatment strategies, have a very strong effect on the performance of the Customs at the port of Mombasa inferring that a unit increase in Risk Treatment Strategies , resulted to improvement in Customs Performance by (β3=0.305), From the findings, the researcher recommended on the following; More resources should be allocated towards risk identification procedures, to advance the performance of risk management department, Interconnectivity of risk assessment information systems with other Partner Government Agencies so as to improve the assessment of risks and more and efficient risk control measures should be employed which are backed by a sound and strong ERM policies.en_US
dc.identifier.citationOwino, M. (2019). Effects of Enterprise Risk Management on Customs Performance at the Port of Mombasa in Kenya (B. Mumia, Ed.) [Review of Effects of Enterprise Risk Management on Customs Performance at the Port of Mombasa in Kenya]. ‌en_US
dc.identifier.otherHDB335-C016 2411/2016
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/2017
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectEnterprise Risk Managementen_US
dc.subjectCustoms Performanceen_US
dc.subjectCustoms risken_US
dc.subjectRisk Assessmenten_US
dc.subjectRisk Treatmenten_US
dc.titleEffects of Enterprise Risk Management on Customs Performance at the Port of Mombasa in Kenyaen_US
dc.typeThesisen_US

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Effects of Enterprise Risk Management on Customs Performance at the Port of Mombasa in Kenya.pdf
Size:
838.75 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.7 KB
Format:
Plain Text
Description:
Download

Collections

4. 2019