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Accounting Process Innovation Approaches and Financial Sustainability of Tier One Banks in Kenya
| International Journal of Computer Applications |
| Foundation of Computer Science (FCS), NY, USA |
| Volume 187 - Number 130 |
| Year of Publication: 2026 |
| Authors: Samuel Kituyi Lubokha, Fred Gichana Atandi |
10.5120/ijca644954fe305c
|
Samuel Kituyi Lubokha, Fred Gichana Atandi . Accounting Process Innovation Approaches and Financial Sustainability of Tier One Banks in Kenya. International Journal of Computer Applications. 187, 130 ( Jul 2026), 52-56. DOI=10.5120/ijca644954fe305c
Abstract
The increased competition in the banking industry dictates the development of approaches to compete so as to enhance financial sustainability. The purpose of this study was to investigate the influence of Accounting Innovation Approaches on financial sustainability of Tier one Banks in Kenya. This specific paper focuses on how Accounting Process Innovation approaches affect the sustainability of Tier one Banks in Kenya. The study was anchored on Silber’s constraint-induced Accounting innovation Theory, Transaction Cost Innovation Theory and Priority theory of sustainable finance. The target population was 8 Tier one Banks in Kenya, drawing from 650 senior and middle level managers. The Krejcie and Morgan (1970) table was used to determine a sample size of 242. Convenience sampling technique was used and questionnaires were deployed to collect primary data. Secondary data was obtained from published financial statements. From the findings in the regression analysis, the study concluded that accounting process innovation approaches had a strong positive relationship on financial sustainability of Tier one banks in Kenya.
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