Master of Business Administration (MBA)

Monitoring and Evaluation Tenets and Financial Performance of Public Universities in Kenya: A Case of Kenyatta University

2026-08-03T07:36:59Z

Monitoring and Evaluation Tenets and Financial Performance of Public Universities in Kenya: A Case of Kenyatta University Kyole, John Mutiso The effective implementation of Monitoring and Evaluation (M&E) systems is pivotal for enhancing institutional performance, yet its specific impact on financial outcomes within Kenyan public higher education remains underexplored. This study investigated the influence of three core M&E tenets—monitored data, feedback mechanisms, and lessons learned—on the perceived financial performance of public universities in Kenya, utilizing Kenyatta University as an in-depth case study. Grounded in Resource Dependence Theory, the research aimed to understand how these M&E practices contribute to institutional adaptation and accountability concerning financial resources. A mixed-methods research design was employed, integrating quantitative survey data from 33 respondents with qualitative insights from 14 key informant interviews. Data were collected through structured questionnaires and semi-structured interviews, then analyzed using SPSS for statistical measures and NVivo software for thematic analysis of qualitative responses. Key findings revealed that while foundational M&E structures are established at Kenyatta University, their capacity to positively influence financial performance is significantly constrained by critical operational challenges. These include fragmented data systems impairing the utility of monitored data, weak and often informal feedback mechanisms hindering actionable responses, and a limited institutional capacity to systematically capture and apply lessons learned. Despite these issues, emerging initiatives in digital M&E and staff capacity building indicate a latent potential for systemic improvement. This study concludes that substantial enhancements in financial accountability, transparency, and resource utilization are achievable through the strategic strengthening of M&E integration, formalization, and associated capacities. It is recommended that public universities prioritize investment in integrated digital M&E platforms, establish structured stakeholder feedback forums, and implement targeted, continuous capacity-building programs to transform their M&E systems into more effective tools for improving financial performance and ensuring long-term sustainability. A thesis submitted in partial fulfillment of the requirements for the award of the degree of Master of Arts in Monitoring and Evaluation: School of Business of Africa Nazarene University.

Influence of Supply-side Factors on Provision of Affordable Housing: A Case Study of Real Estate Developers in Kiambu County, Kenya

2026-08-03T07:15:01Z

Influence of Supply-side Factors on Provision of Affordable Housing: A Case Study of Real Estate Developers in Kiambu County, Kenya Wanjohi, Ann Ngima This research focuses on understanding the effects of supply-side factors on affordable housing delivery by developers in Kiambu County-Kenya. Some of the areas of concern are land acquisition, the cost of building materials, the economy, the political environment, and the part played by infrastructure in these factors. Based on theories like Supply and Demand, Housing Market Segmentation, Business Cycle, and Public Choice, this study employs a mixed-methods technique to involve a targeted 114 respondents, including real estate developers, heads of housing, and sub-county planners. Quantitative data was collected using structured questionnaires while qualitative data was collected through semi-structured interviews. Analyzing data descriptively and inferentially, correlation and regression identified major challenges, mainly scarcity of land, high costs of materials for affordable housing, and fluctuations in economic conditions. From the analysis of the results in this study, it is evident that land availability is a contributing factor to affordable housing in Kiambu County since there is a positive relationship between the accessibility of land and housing provision (r = 0.342, p = 0.000). The study established that affordable housing is influenced by the cost of building materials, where high cost immensely affects the capacity to provide housing (ß = 0.367, P < 0.05). The study reveals that the economic factors, particularly financial stability, and available credit ratings, positively contribute to affordable housing in Kiambu County (ß = 0.195, *p = 0.020). The findings show that the economic factors, specifically financial stability, and available credit ratings, have a significant and positive relationship with affordable housing in Kiambu County (ß = 0.195, *p = 0.020). Analyzing the impacts of government policies on the provision of affordable houses was positive but not significant (σ = 0.130; p = 0.064), meaning that the current policies in Kiambu County may not fix housing problems. The introduction of infrastructure development into the model increased the R2 value, indicating better explanatory power. Interaction terms such as availability of land and infrastructure development (β = -0.113, p = 0.000) and cost of building materials with infrastructure development (β = 0.176, p = 0.033) were significant, highlighting that infrastructure development can enhance or mitigate the impacts of other supply-side factors on housing provision. The study recommends that the following policy interventions be made: It is these reforms that should address issues to do with holding land for speculative purposes and encourage the release of land for affordable housing projects. The study recommends that specific financial incentives should be introduced to help reduce the high cost of building materials as the study established that high costs of these materials are among the factors that lead to making houses less affordable. This study recommends that the county government should focus on infrastructural development in areas considered suitable for affordable housing. This study recommends an efficient approval mechanism, a clear code regarding construction, and a robust policy on mixed-income developments. It is crucial to enact policies that will help develop close ties between public agencies, developers, and non-profit organizations to enhance the implementation and regulation of the policies. An Applied Research Project Thesis Submitted in Partial Fulfilment of the Requirements for the Award of Master of Business Administration Degree in the School of Business of Africa Nazarene University

Electronic Medical Records Adoption and Patient Health Outcome Metrics in International Rescue Committee Facilities at Kakuma Refugee Camp, Kenya

2026-08-03T07:06:01Z

Electronic Medical Records Adoption and Patient Health Outcome Metrics in International Rescue Committee Facilities at Kakuma Refugee Camp, Kenya Muloma, Felix Omega This study was conducted in Kakuma Refugee Camp, Kenya, where the adoption of Electronic Medical Records (EMRs) in humanitarian healthcare settings is increasingly recognized as a strategic intervention for improving clinical quality, operational efficiency, and system accountability. However, implementation in resource-limited environments like Kakuma remains challenged by infrastructural constraints, limited digital capacity, and workforce turnover. This study assessed the influence of EMR adoption on four core operational domains—drug inventory tracking, quality of patient care quality, data security, and report generation—and their impact on patient recovery outcomes within International Rescue Committee (IRC) health facilities. Anchored in the Diffusion of Innovations (DOI) Theory, the Technology-Organization-Environment (TOE) Framework, and Donabedian’s Quality-of- Care Model, the study employed a quantitative explanatory research design, using structured questionnaires administered to 53 healthcare workers. Multiple linear regression was used to determine the predictive effect of each EMR functionality on self-reported clinical outcomes, including treatment adherence, diagnostic turnaround time, and overall recovery. Findings revealed that all four EMR functionalities had a statistically significant and positive impact on patient recovery outcomes. Patient care quality was the strongest predictor (β = 0.881, p = 0.000), followed by drug tracking efficiency (β = 0.640, p = 0.000), data security (β = 0.625, p = 0.017), and report generation (β = 0.539, p = 0.001). The model explained 62.1% of the variance in recovery outcomes (R2 = 0.621), indicating a robust model fit. These results underscore that EMRs are most effective when fully integrated into clinical, pharmaceutical, administrative, and reporting workflows. Chapter Five concludes that while all functionalities contribute significantly, their collective value is maximized through alignment with day-to- day practices, policy support, and user-centered system design. The study contributes to theory by extending digital health adoption frameworks to fragile healthcare environments and to practice by identifying functionality-specific priorities for EMR implementation. Methodologically, it demonstrates the utility of frontline perception data in evaluating digital system performance where objective health indicators are limited. Policy recommendations include role-specific training, participatory system refinement, and public–private partnerships to ensure scalable and sustainable EMR deployment. Future research should incorporate objective clinical metrics, longitudinal designs, and a broader scope of system functionalities. Qualitative studies are also encouraged to explore user experiences and support EMR alignment with operational realities in complex humanitarian contexts. A Research Project Submitted in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Business Administration in the Department of Business and the School of Business of Africa Nazarene University.

Project Execution and Performance of Projects at the Telkom Kenya

2026-08-03T06:45:21Z

Project Execution and Performance of Projects at the Telkom Kenya Mburu, Cathrine Wambui Project performance in the telecommunication sector in Kenya faces significant challenges due to frequent delays, budget overruns, and inadequate resource management. As a result, many telecom projects fail to meet their intended goals, affecting service delivery and industry growth. The purpose of the study was to investigate the effect of project execution on project performance within the telecommunication sector in Kenya, focusing on Telkom Kenya as a case study. The specific objectives were establishing the effect of project funding, stakeholder involvement, and project strategy on project performance in the telecommunication sector in Kenya. The study anchor theory was stakeholder theory supplemented by participative leadership theory and theory of constraints. The study adopted a correlational research design. The target population for the study was 1111 employees of Telkom Kenya where a sample size of 294 employees was computed using Slovin’s formula. The study collected primary data using a structured questionnaire. The study utilized SPSS version 29 to analyze data where both descriptive and inferential statistics were employed. On aggregate, majority of the employees agreed that project strategy is essential for project performance in the telecommunication sector as supported by aggregate mean response of 4.33 with standard deviation of 0.79 followed by stakeholder involvement (aggregate mean of 4.09 and standard deviation of 0.88) and finally project funding with aggregate mean response of 4.06 and standard deviation of 0.86. There was a strong positive and significant correlation between stakeholder involvement (r=.590, p<0.05), project funding(r=.576, p<0.05), and project strategy (r=.545, p<0.05) with project performance. Similarly, regression coefficient results showed that stakeholder involvement, project funding and project strategy have a positive significant influence on performance of telecommunication projects. Thus, the study concluded that project funding, stakeholder involvement and project strategy have a significant effect on the project performance. When securing project funding, it is crucial to identify the most appropriate funding sources, whether through grants, loans, venture capital, or crowdfunding, and ensure that project proposal aligns with their priorities. For effective project strategies, project managers should emphasize clear communication, defined goals, and continuous monitoring establish measurable milestones and regularly assess progress through transparent reporting. There is need to involve all key stakeholders like customers, regulatory bodies, partners, and internal teams early and consistently for smooth operations and project success. Regularly engage these stakeholders through meetings, progress updates, and feedback loops to manage expectations and address concerns. A Project Submitted in Partial Fulfilment of the Requirements of the Award of Master of Business Administration Degree in the Business School of Africa Nazarene University

Mobile Banking and Competitive Advantage of Commercial Banks in Kenya. A Case Study of Kenya Commercial Bank Limited (Kcb) and Equity Bank Group Holdings Limited

2026-07-31T08:26:26Z

Mobile Banking and Competitive Advantage of Commercial Banks in Kenya. A Case Study of Kenya Commercial Bank Limited (Kcb) and Equity Bank Group Holdings Limited Omulogoli, Roy Osaka The adoption of mobile banking has progressively become possible due to advancements in telecommunication technology in the banking industry. In response, banks have actively implemented strategies to ensure their sustainability and growth in this highly competitive sector. Mobile banking not only helped banks retain their existing customers but also allowed them to introduce new products and services, enhancing their competitiveness. This technology offered convenience and efficiency, making it crucial for banks to add value and maintain a competitive edge. This study aimed to investigate the effect of mobile banking as a competitive advantage tool for commercial banks in Kenya, with a specific focus on the impact of retail payments, mobile banking loans, and mobile bank transfers on their competitive positioning. The Hypothesis tested was mobile banking transfers, mobile retail payments, and mobile loans have no significant effect on competitive advantage of commercial banks in Kenya. The research incorporated various theories, including Diffusion of Innovation Theory, Reinforcement Learning, and Efficiency Structure Theory, to explain how mobile banking contributed to increased profits and improved customer experiences, thereby bolstering competitiveness. The research employed a descriptive research design and focused on two commercial banks, Equity and KCB, along with their personal banking clients in Kenya as the study population. Probability sampling was used, with a sample size of 400 personal banking clients. Secondary data for this study was obtained from the audited and published financial statements of the selected banks. Primary data, on the other hand, was collected through a questionnaire that consisted of both open-ended and closed-ended questions. The questionnaire aimed to gather information on the impact of mobile banking on the competitive advantage of commercial banks, with a specific focus on how it enhances the customer experience and drives growth. The data analysis process employed various descriptive techniques, including the use of tables, pie charts, bar graphs, and frequency distribution tables. Measures of central tendency and dispersion, such as the mean and standard deviation, were also calculated to provide a comprehensive analysis of the data. These methods allowed for a clear presentation and interpretation of the findings related to the study's objectives. The study assessed the relationship between dependent and independent variables using both univariate and multivariate regression equations. Mobile bank transfers played a crucial role in helping commercial banks gain a competitive advantage. Key factors that contributed to this advantage included the convenience, availability, and affordability of banking products offered through mobile channels. Additionally, well-defined mobile money transfer mechanisms and structures assisted in generating competitive advantages for commercial banks. It was essential for commercial banks to continually invest in technology to improve their operational processes and service delivery. This included developing strategies that focused on reducing production costs to achieve a meaningful competitive advantage. Overall, commercial banks prioritized enhancing mobile banking services, including mobile bank transfers, mobile retail payments, and mobile loans, to remain competitive in the industry. A Project Research Submitted In Partial Fulfilment Of The Requirements For The Award Of The Degree Of Master Of Business Administration In The Department Of Marketing And Management And The Business School Of Africa Nazarene University

The Effect of Credit Management on Loan Performance in Maendeleo Bank Ltd, Tanzania

2026-07-29T06:11:25Z

The Effect of Credit Management on Loan Performance in Maendeleo Bank Ltd, Tanzania Mushi, Laura Deogratius Loan performance is a fundamental concern for banks and overall health of the economy. Loan performance is directly linked to the profitability of banking industry and macroeconomic indicators of GDP and employment rate. Loan nonperformance is a huge concern and can lead to bank failure and exacerbate unemployment levels in the economy. In Tanzania, the standard NPL ratio set by the authority is 5% however, the average NPL ratio for 2022 was at 7.75%. Loan non-performance is often associated with borrower factors however, this research set out to explore effect of bank’s factors on loan performance. The purpose of this study was to explore the effect of credit management on loan performance in Maendeleo bank. The study aimed at examining the effect of the credit policy, credit collection policy, and credit risk control on Maendeleo bank loan performance. Information asymmetry theory, 5C of credit model and theory of performance guided the study. A descriptive research design approach was used. The study population consisted of 56 banking staff of Maendeleo bank. The study sampled 33 staff from the finance and credit department. Data was collected by use of questionnaires. Content validity was estimated by incorporating the views of content experts consisting of two lecturers from Africa Nazarene University. Cronbach’s alpha for internal consistency was used to test reliability. The analysis of data was done with the use of Microsoft Excel and SPSS. Collected data was run for statistical analysis such as frequencies and percentages as well as regression model which was used to assess the relationship between variables. The hypotheses were tested at 95% confidence level using regression analysis. The findings indicate that; credit policy has a significant positive effect (β1 = 0.536, t = 3.559, p < 0.05) on loan performance, collection policy has a significant positive effect (β2 = 0.484, t = 2.758, p < 0.05) on loan performance, and credit risk control has an insignificant negative effect (β2= -0.274, t= -0.923, p= 0.368>0.05) on loan performance. It was concluded that credit policy and collection policy have a significant effect on loan performance. This study recommends that bank put more emphasis on credit management as it explains almost fifty percent of loan performance. Further, to attain good loan performance levels, much caution should be taken during borrower onboarding as credit risk control measures taken after onboarding a high-risk borrowers will result to a negative but insignificant change. The findings of this study may assist banking and government policy makers to formulate better policies concerning credit management in financial institution across the country. A Thesis Submitted in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Business Administration in the School of Business of Africa Nazarene University

Effect Of Tax Payer Education On Tax Compliance Among Micro, Small And Medium Enterprises In Kajiado County, Kenya: A Case Of Ongata Rongai Constituency

2026-07-23T07:32:36Z

Effect Of Tax Payer Education On Tax Compliance Among Micro, Small And Medium Enterprises In Kajiado County, Kenya: A Case Of Ongata Rongai Constituency Mungata, Yvonne Omore Taxes are financial obligations levied by the government on personal income, business profits, and the exchange of goods and services. Unfortunately, Kenya does not collect all the taxes it should on an annual basis, which leads to insufficient financial resources for achieving its economic development goals. This issue is largely attributed to high levels of tax non-compliance. In Kenya, the largest proportion of taxpayers in the business sector are Micro, Small, and Medium Enterprises (MSMEs). This study explored how taxation education influences tax compliance among MSMEs in Kajiado County, with Ongata Rongai constituency serving as a representative area. The study focused on three main objectives: to assess the impact of communication campaigns on tax compliance, to evaluate the effect of tax education in schools on tax compliance, and to investigate the influence of training for tax officers on tax compliance. The research was guided by the Theory of Planned Behavior and the Economic Deterrence Theory. A descriptive research design was adopted for the study, with a target population of 372 MSMEs in Ongata Rongai constituency. The sample consisted of 193 MSMEs, categorized into three groups: artisans, contractors, and general traders. Primary data was gathered using a structured questionnaire. To test the validity and reliability of the questionnaire, 20 MSMEs from Langata constituency were randomly selected to complete it. The questionnaires were distributed via email and the drop-and- pick-later method. Once the data was collected, it was coded in a quantitative format to facilitate analysis using SPSS version 25. The analysis employed both descriptive and inferential statistics, generating frequencies, percentages, and simple and multiple linear regression. The study revealed that tax communication campaigns, tax education programs, and tax officer training significantly influence tax compliance among MSMEs in Kajiado County. Institutions like the Kenya Revenue Authority (KRA) must ensure their officers receive adequate training to provide proper support and guidance to taxpayers. Additionally, organizing awareness campaigns and integrating tax education into school curricula are essential for raising awareness about the importance and benefits of paying taxes. An Applied Research Project Submitted in Partial Fulfilment of the Requirements for fhe Award of Master of Business Administration Degree in the Business School of Africa Nazarene University

Effect Of Covid-19 Measures On Working Capital Management Of Nse-Listed Manufacturing Companies In Kenya

2026-07-20T08:30:58Z

Effect Of Covid-19 Measures On Working Capital Management Of Nse-Listed Manufacturing Companies In Kenya Mbaiyani, Simon Munge This study examined the impact of COVID-19 measures on the working capital management (WCM) of manufacturing companies listed on the Nairobi Securities Exchange (NSE) in Kenya. Adopting a longitudinal research design, the study was grounded in the cash conversion cycle theory, risk-return trade-off theory, agency theory, and liquidity preference theory. The target population comprised all eight NSE- listed manufacturing firms from 2017 to 2022. Secondary data were obtained from financial reports and the Kenya National Bureau of Statistics. Panel regression analysis was used to assess the impact of lockdowns (measured by period variations), fiscal policies (proxied by government spending), and monetary policies (represented by interest rates) on WCM. The findings indicate that company-specific factors predominantly influenced the Average Collection Period (ACP), with no significant impact from macroeconomic variables or the COVID-19 lockdown period (p > 0.05). However, the Average Payment Period (APP) and Inventory Conversion Period (ICP) exhibited statistically significant variations over time, with interaction effects between Company ID and period (p < 0.05), indicating that lockdown measures had an impact on these components. Similarly, the Quick Ratio (QR) was significantly influenced by inflation (p = 0.023) and company differences, with a marginally significant period- company interaction (p = 0.052), implying a possible impact of the COVID-19 lockdown. Conversely, the Cash Conversion Cycle (CCC) was primarily driven by GDP (p = 0.024) and company-specific factors, with no significant effect from the COVID-19 lockdown period or fiscal and monetary policies. The analysis of government spending on WCM revealed no significant relationship (p > 0.05), suggesting that fiscal interventions, including supplementary budgets and tax incentives, had a limited effect on the liquidity and operational efficiency of NSE-listed manufacturing firms. Similarly, monetary policies implemented by the Government of Kenya and the Central Bank of Kenya did not significantly influence WCM, highlighting the inadequacy of these interventions in mitigating economic shocks. The findings further suggest that while government spending on social protection primarily targeted households, it did not provide sufficient support for manufacturing firms. The study recommends that corporations establish contingency funds to navigate future economic crises and that the government implement more responsive fiscal and monetary policies, including targeted financial support for businesses. Further research is needed to evaluate the effectiveness of broader fiscal and monetary interventions and assess post-pandemic government preparedness in stabilizing the manufacturing sector. A Research Project Submitted in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Business Administration in the Department of Business and the School Business of Africa Nazarene University

The Effect Of Business Strategy Implementation On Competitive Advantage Of Payment Service Providers In Kenya

2026-07-16T07:52:15Z

The Effect Of Business Strategy Implementation On Competitive Advantage Of Payment Service Providers In Kenya Kayago, Jeremiah Moronge In developing countries like Kenya, the competitive advantage of Authorized Payment Service Providers such as Safaricom is being threatened by rival firms, leading to instability. Recent data from the Communication Authority of Kenya (CAK) reveals a significant loss of market share for Safaricom and Equitel, with Airtel Kenya's presence growing steadily. Kenya relies on a vibrant and competitive payment service provider sector to foster economic growth, underscoring the importance of conducting the present study. Thus, the purpose of the study was to establish the effect of business strategy implementation on competitive advantage of payment service providers in Kenya (PSPs). The specific objectives of the study were: to determine the effect of organizational structure on competitive advantage of payment service providers in Kenya, establish the effect of strategic leadership on competitive advantage of payment service providers in Kenya, analyze the effect of resource allocation on competitive advantage of payment service providers in Kenya and assess the effect of strategy monitoring and control on competitive advantage of payment service providers in Kenya. The study was guided by the resource-based view theory and the resource dependence theory. Descriptive correlational survey design was adopted targeting the authorized payment service providers in Kenya as the unit of analysis and census was adopted. Information in its primary form was gathered with the aid of the questionnaire which shall have standardized items designed on a 5-point Likert scale. The analysis of the obtained information was aided by SPSS version 25 and presentation was done by tables and graphs. The findings of the study were expected to shed more light on how sound and effective implementation of business strategies can enhance competitive advantage of the firm. The study established that organizational structure (β=0.571, p=0.017), strategic leadership (β=0.427, p=0.001), resource allocation (β=0.520, p=0.011) and strategy monitoring and control (β=0.142, p=0.030) had positive and significant effect on competitive advantage. It was concluded that strategy implementation is a driver of competitive advantage. The study recommended that managers working with the authorized payment service providers in Kenya should strengthen their existing structures and systems by increasing the degree of formalization, decentralization so as to promote free flow of information and ideas between employees. The management team working with the authorized payment service providers in Kenya should enroll in short term courses to acquire more skills and knowledge in regard to strategic leadership. The finance managers working with authorized payment service providers in Kenya should allocate adequate financial resources in supporting the financing of viable investment projects. The monitoring and evaluation team working with the authorized payment service providers in Kenya should play an active and central role in guiding the regular monitoring, review and control of the formulated strategies. A Research Project Submitted on Partial Fulfilment of the Requirement for the Award of A Degree of Master of Business Administration in the Department of Business Administration of Africa Nazarene University

Financial Risks and Financial Performance of Commercial Banks in South Sudan

2026-07-15T10:24:04Z

Financial Risks and Financial Performance of Commercial Banks in South Sudan Ngeny, Valentino Wol The banking sector in South Sudan has experienced more than a decade of significant financial risks since gaining independence from Sudan. Such risks that pose financial instability are characterized by internal and external factors like COVID-19 Pandemic and geopolitical tension both inside and outside the country. The industry comprises of both local, Joint Venture and foreign commercial banks characterized by poor financial performance. Consequently, the number of banks is reported undercapitalized and non-compliance with statutory requirement of 20% reserve with the Central Bank. This has led to the collapse of 14 domestic commercial banks as reported by both Bank of South Sudan and IMF. The financial sector is remaining vulnerable to risks that pose a threat to sustainability and financial viability, including liquidity, credit, exchange rate and interest rate risks. The study sought to establish the effect of financial risk on the financial performance of South Sudanese commercial banks. The objectives were to determine the effect of liquidity, credit, exchange rate and interest rate risks on the financial performance of commercial banks in South Sudan. The study adopted the theories of Liquidity Preference Theory, Interest Rate Parity, International Fisher Effect and Agency theories. Financial performance of commercial banks is to be assessed through ROA using data from 33 banks. The study used a longitudinal research design that observed data series over a period of time in which the target population is 33 commercial banks from 2014 to 2023. The researcher relied on secondary data and that were collected from audited financial statements of commercial banks and data obtained from Central Bank website. The study employed descriptive and inferential statistics within the multiple regression model frameworks to analyze the data using EVIEWS version. Diagnostic tests such as normality, multicollinearity, heteroscedasticity, and Stationarity tests were performed to eliminate unbiasedness. The study findings indicated that credit risk (Coef=3.2201,p=0.0323) had a statistically significant and positive effect on the financial performance while interest rate risk (Coef= -0.5005, p=0.0211) found to have a statistically significant and negative effect on the financial performance of commercial banks. In addition, the research results found that exchange rate risk (Coef=0.0035, p=0.1362) and liquidity risk (Coef=0.0051, p=0.4135) had a statistically insignificant effect on the financial performance of commercial banks in South Sudan. The study recommended that banks should employ the use of swaps, spot, forward market, and bilateral agreement to reduce risk associated with exchange rates. Also study recommended banks to build trust and confidence with the public in order to reduce NPLs ratios, hence increase customers’ apathy to take loans that bring funds to the banks. Central bank to impose strict regulation on commercial banks to keep liquidity problems at bay that causing banks collapsed. A research project submitted to the school of business in partial fulfillment of the requirements for the award of a master degree in business administration (finance option) at Africa Nazarene University