Highlights
The Kenyatta University Business Students Associat: The Kenyatta University Business Students Association (KUBSA), held the Women in Business and Leadership
Academic Trip to Kitui: These are pictures for CRM third and fourth years students academic Trip to Kitui County on 12th and 13th
Post Workshop/Conference Participation Annual Repo: Dr. Hannah Bula, Dr. Perez Onono seated from the left and Dr. Isaac Kimunio and Dr. Jacob Omolo standing
Entrepreneurship Visit in Slovenia: GETM 4 project team after a visit at one of the Entrepreneurship ventures in Ljubljana- Slovenia   G
The 14th Magical Kenya Travel Expo 2024: The Magical Kenya Tourism Expo 2024 was officially opened on Wednesday, 2nd October, 2024 by His Excellen
2024 Ecowarrior Awards: We celebrate Dr. Shem Maingi for being the 1st runner-up at the 2024 Ecowarrior Awards, recognizing his o
Delegates of the YES! on the Road workshop held on: Delegates of the YES! on the Road workshop held on Friday, 11th October 2024 at KUCC Interaction Hall
Your Invitation to Join us at the YES! Entrepreneu:   Are you an aspiring entrepreneur? Do you have what it takes to be the next Jeff Bezos, Aliko Dangote
APPLICATIONS FOR MASTER OF ECONOMICS (COOPERATION :
6TH INTERNATIONAL : Applications are invited from individuals interested in pursuing a degree in Master of Economics(Cooperat

mr daniel makori

Title/Qualifications: :PhD, MPHIL (ACCOUNTING),M.COM (ACCOUNTING), B.COM
Position: Lecturer/Chairman, Departmental Board of Postgraduate Studies Committee
Department: Accounting and finance
Area of Specialization: Finance
Research Interests: Working Capital Management, Corporate Governance, Environmental Accounting and Reporting, Financial Innovations and Financial Inclusion
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
ORCID ID 
View full CV 


Dr. Daniel Mogaka Makori is a lecturer in the Department of Accounting and Finance, School of Business, Economics and Tourism, Kenyatta University. He is also the Chairman of the Departmental Board of Postgraduate Studies Committee, a member of the Postgraduate Committee for the School of Business, Economics and Tourism, a member of the Departmental Research and Innovation Committee, a member of the School of Business Library Committee, and a Staff Mentor in the University Staff- to- Student Mentoring Programme. He is a member of the Publicity Sub-Committee of the International Business and Industrial Research Conference (IBRIC) Organizing Committee.

He has served as a Rapporteur to the IBRIC AND a Module Review Champion with the responsibility of assisting the Digital School in reviewing blended learning modules for uploading on the Learning Management System. Dr. Makori is a Peer Reviewer for Horizon Research Publishing Corporation, USA. He has successively supervised several Masters of Business Administration (MBA) and one Doctor of Philosophy (PhD) theses into completion. He is currently supervising several MBA (Finance), Master of Science (MSc) and PhD theses at Kenyatta University. Moreover, he serves as an examiner for MSc (Finance), MBA (Finance) and PhD (Finance) theses for Kenyatta University. Dr. Makori has attended many conferences/workshops.

Dr Makori’s area of specialization is finance management, where his main research area is Working Capital Management, Environmental Reporting and Corporate Governance. He has participated as a key trainer in the Kenya Youth Employment and Opportunities Project (KYEOP), which is sponsored by the Government of Kenya and the World Bank. In 2021 he also participated in writing a proposal for multi-country research by The Institute of African Publications Studies (IAS) at the University of Ghana on Gender Equitable and Transformative Social Policy for Post-COVID-19 Africa (GETSPA) Project titled: Double Burden: An Analysis of Social policy on the gendered nature of paid and unpaid work in the post-COVID-19 East Africa.

Publications in Refereed Journals

  1. Mundia, C. W., & Makori, D. (2024). Digital financial innovations and financial deepening of commercial banks in Nairobi City County Kenya. The Strategic Journal of Business & Change Management, 11 (4), 159 – 178. http://dx.doi.Org/10.61426/Sjbcm.v11i4.3087
  2. Mwaura, S. N., & Makori, D. (2024). Mobile banking and financial performance of tier one commercial banks in Kenya. The Strategic Journal of Business & Change Management, 11 (4), 738 – 758. http://dx.doi.Org/10.61426/Sjbcm.v11i4.3116
  3. Kisanya, L. A., Njoka, C., & Makori, D. (2024). Corporate governance and quality of financial reporting of commercial banks listed at the Nairobi Securities Exchange, Kenya. International Academic Journal of Economics and Finance, 4(3), 52-69. https://iajournals.org/articles/iajef_v4_i3_52_69.pdf 
  4. Njoroge, E. W., & Makori, D. (2024). Credit factors and loan accessibility in deposittaking savings and credit cooperative organizations in Kenya. IJARKE Business & Management Journal, 6 (4), 57-64. https://www.ijarke.com/ijarke-business-managementjournals
  5. Kidaha, A., & Makori, D. (2024). Working Capital Management Practices and Financial Performance of Dairy Processing Firms in Kenya. (2024). International Journal of Current Aspects in Finance, Banking and Accounting, 6(1), 1-15. https://doi.org/10.35942/rjteem75
  6. Mwaniki, P. N., Makori, D., & Irungu, A. M. (2024). Borrowers’ characteristics and repayment of individual loans provided by Youth Enterprise Development Fund in Embu County, Kenya. African Journal of Emerging Issues, 6 (2), 46-58.
  7. Mwaniki, P. N., Makori, D., & Irungu, A. M. (2024). Lender-specific factors and repayment of individual loans provided by Youth Enterprise Development Fund in Embu County, Kenya. African Journal of Emerging Issues, 6 (3), 11-22.
  8. Kipngetich, G., & Makori, D. (2023). Lending practices and financial performance of savings and credit cooperatives in Kericho County. The Strategic Journal of Business & Change Management, 11 (1), 232 – 254. http://dx.doi.org/10.61426/sjbcm.v11i1.2849
  9. Gichuhi, F. I., & Makori, D. (2023). Savings and credit cooperative societies' services and household investment among Mwalimu SACCO Members in Nyandarua County, Kenya. International Academic Journal of Human Resource and Business Administration, 4(3), 305-324. https://iajournals.org/articles/iajhrba_v4_i3_305_324.pdf
  10. Adhuong, N., Y., & Makori, D. M. (2023). Selected macroeconomic variables and financial performance of commercial banks in South Sudan. The Strategic Journal of Business & Change Management, 10 (4), 515-534. http://dx.doi.org/10.61426/sjbcm.v10i4.2769
  11. Kiage, J. A., Wamugo, L., & Makori, D. (2023). Liquidity capacity and financial performance of commercial banks in Kenya. International Journal of Finance and Accounting, 8 (1), 76–96. https://doi.org/10.47604/ijfa.2003
  12. Mwanzia, G., & Makori, D. (2023). Asset and liability structure on the investment performance of deposit-taking savings and credit cooperatives in Nairobi City County, Kenya. American Journal of Finance and Business Management, 2 (1), 1 – 15. https://doi.org/10.58425/ajbsm.v1i1.161
  13. Kipkurui, B., K., & Makori, D. (2023). Internal control systems and revenue collection performance of the county government of Kericho, Kenya. The Strategic Journal of Business & Change Management, 10 (1), 533 – 559.
  14. Walde, I., G., & Makori, D. (2022). Macroeconomic variables and financial performance of deposit-taking microfinance institutions in Kenya. International Academic Journal of Economics and Finance, 3(7), 447-487. https://iajournals.org/articles/iajef_v3_i7_447_487.pdf
  15. Mohamed, A., & Makori, D. (2022). Strategic financial practices and funding sustainability of non-governmental organizations in Kenya: A Case of Islamic Relief Kenya. International Journal of Current Aspects in Finance, Banking and Accounting, 4(2), 1-10. https://doi.org/10.35942/ijcfa.v4i2.248 
  16. Sawe, K., & Makori, D. (2022). Financial management practices and performance of commercial and services companies listed at Nairobi Securities Exchange, Kenya. International Journal of Economics, Business and Management Research, 6 (9), 91-107. https://ijebmr.com/link/1032
  17. Walde, I., G., & Makori, D. (2022). Macroeconomic variables and financial performance of deposit taking microfinance institutions in Kenya. International Academic Journal of Economics and Finance, 3(7), 447-487. https://iajournals.org/articles/iajef_v3_i7_447_487.pdf
  18. Wafula, N. W., & Mungai, J., & Makori, D. (2022). Assessment of financial stability among commercial banks in Kenya: An evidence of fragility index measure. Asian Journal of Economics, Finance and Management, 6(4): 37-44. https://globalpresshub.com/index.php/AJEFM/article/view/1494
  19. Mohamed, A., & Makori, D. (2022). Strategic financial practices and funding sustainability of non-governmental organizations in Kenya: A Case of Islamic Relief Kenya. International Journal of Current Aspects in Finance, Banking and Accounting, 4(2), 1-10. https://doi.org/10.35942/ijcfa.v4i2.248
  20. Kirugumi, G., J. & Makori, D. (2022). Firm characteristics and working capital financing adopted by non-financial firms listed at Nairobi Securities Exchange, Kenya. Journal of Finance and Accounting, 6(2), 41-62. https://doi.org/10.53819/81018102t5063
  21. Kilaka, J. M., Makori, D. (2021). Foreign remittances and stock returns of firms listed at the Nairobi Securities Exchange, Kenya. International Journal of Business Management & Finance, 3 (1), 157-170. https://serialpublishers.org/index.php/ijbmf/issue/view/22
  22. Wamalwa, N., Mungai, J., & Makori, D. (2020). Effect of Camel variables on financial stability: A dynamic panel analysis of commercial banks in Kenya. Research Journal of Finance and Accounting, 11 (18), 79‒91. Retrieved from https://iiste.org/Journals/index.php/RJFA/article/view/54185
  23. Wamalwa, N., Mungai, J., & Makori, D. (2020). Moderating effect of exchange rate on the relationship between firm characteristics and financial stability of commercial banks in Kenya. European Journal of Business and Management, 12 (25), 71‒76. Retrieved from https://iiste.org/Journals/index.php/EJBM/article/view/54204
  24. Mutemi, K., & Makori, D. (2019). Interest rate capping and financial performance of commercial banks in Kenya. International Journal of Current Aspects, 3 (4), 119‒130. Retrieved from https://journals.ijcab.org/journals/index.php/ijcab/article/view/51
  25. Mugwe, M. M., & Makori, D. (2019). Firm characteristics and capital structure of small and medium enterprises in Kenya. International Journal of Current Aspects, 3 (V), 42‒56. Retrieved from https://journals.ijcab.org/journals/index.php/ijcab/article/view/60
  26. Nyabute, S. O., & Makori, D. (2019). Macro-economic factors and financial performance of commercial banks in Kenya. International Journal of Management and Commerce Innovations, 7 (2), 164‒171. Retrieved from https://researchpublish.com/search
  27. Omar, A. K. & Makori, D.M. (2018). Credit information sharing and financial performance of commercial banks in Kenya. International Academic Journal of Economics and Finance, 3 (2), 160-178.
  28. Makori, O., Makori, D.M., & Anyieni, A.G. (2018). Financial management practices on on profitabilty of an organisation: A Case of Smartline Matatu Service Limited, Kenya. IOSR Journal of Economics and Finance (IOSR-JEF), 9 (4). 40−47. iosrjournals.org
  29. Abdullahi D. I., & Makori, D.M. (May−June, 2018). Technological innovations and financial performance of commercial banks in Nakuru County, Kenya. International Journal of Research in Business, Economics and Management, 2 (3), 1−26. Retrieved from http://www.ijrbem.com/doc/67.pdf.
  30. Msaki, .L.J, Maleko, G., Makori, D.M., & Momanyi, J.O. (October, 2014). Gender-F reorganization viz-a-viz Gender-M association and dissociation empowerment: A social-economic value re-engineering in Tanzania (Africa). International Journal of Scientific Research and Innovative Technology, 1 (3), 58−72. Retrieved from http://www.ijsrit.com/uploaded_all_files/1549017377_d7.pdf
  31. Makori, D.M., & Jagongo, A. (December, 2013). Working capital management and firm profitability: Empirical evidence from manufacturing and construction firms listed on Nairobi Securities Exchange, Kenya. International Journal of Accounting and Taxation, 1 (1), 1-14. Retrieved from http://ijatnet.com/journals/ijat/Vol_1_No_1_December_2013/1.pdf
  32. Makori, D.M., & Jagongo, A. (October, 2013). Environmental accounting and firm profitability: An empirical analysis of selected firms listed in Bombay Stock Exchange, India. International Journal of Humanities and Science, 3 (18), 248-256. Retrieved from http://www.ijhssnet.com/journal/index/2115
  33. Makori, D.M., & Shukla, A. (June, 2008). Environmental reporting: A Comparative case of disclosure practices of RSMML & HZL. Pacific Business Review, 1 (1), 14-30. Retrieved from http://www.pbr.co.in/2008/april_june.aspx

 Publications in Conference Proceedings

  • Wamalwa, N., Mungai, J. & Makori, D. (2020). Assessment of financial stability among commercial banks in Kenya: An evidence of fragility index measure. 2nd International Business Research and Industrial Conference (IBRIC) on ‘Academia-industry partnerships for competitive innovations and global sustainable development’ held vitrtually at Kenyatta University, Kenya from 3rd – 4th December 2020 (pp.502). https://ir-library.ku.ac.ke/handle/123456789/22428
  • Omondi, N. O., & Makori, D. (2019). Financial risks and financial performance of commercial banks in Kenya. 1st International Business Research and Industrial Conference (IBRIC) on ‘Emerging Trends in Business Management for Global Sustainable Development’ held at Kenyatta University North Coast Beach Hotel, Mombasa, Kenya from November 20th – 21st, 2019 (pp.46). Retrieved from https://ir-library.ku.ac.ke/handle/123456789/20125
  • Makori, D.M., Jagongo, A., & Simiyu, E. (2017). Working capital management and financial performance: Evidence from from Firms Listed at the Nairobi Securities Exchange, Kenya. 3rd Africalics International Conference on Emerging Innovation Systems for Sustainable Development in Africa held at Oran 2 University, Oran, Algeria from November 27th – 29th, 2017. www.2017.africalics.org
  • Makori, D.M., Jagongo, A., & Simiyu, E. (2017). Short-term financing and financial performance of Firms Listed at the Nairobi Securities Exchange, Kenya. Global Applied Business Research Conference on Advancements of Knowledge held at the University of London, UK from July 17th – 18th, 2017. ISBN 978-1-925488-40-1. https://gribaconfo.com/conference-proceeding
  • Makori D. M., & Jagongo A. (2016). Mediating effect of cash holdings on the relationship between short-term financing and performance of firms listed at Nairobi Securities Exchange, Kenya. 3rd International Interdisciplinary Conference (IIC3) on Innovative Research for Sustainable Development held at the University of Eldoret, Kenya from September 7th –9th, 2016. http://uoeld.ac.ke/newsmodule/uoe-announces-IIC3

Book Publications

  • Makori, D.M. (2014). Environmental accounting and reporting in India: Basics, concepts, techniques and practices (1st Ed.), Deutschland, Germany: LAP LAMBERT Publishing Company. ISSN: 978-3-659-58398-8.

SCHOLARLY PRESENTATIONS AT CONFERENCES/WORKSHOPS/SEMINARS

 

2022

4th International Business Research and Industrial Conference (IBRIC) on  ‘Business Reinvention, Innovation & Creativity For Economic Recovery’ held virtually on 23rd ‒ 24th June 2022. Accessed from http://www.ku.ac.ke/ibric/

2021

1.     East Africa Social Business Forum on Youth Entrepreneurship held virtually from April 10-11, 2021. Accessed from Event brief | East Africa Social Business Forum on Youth Entrepreneurship (socialbusinesspedia.com)

2.     3rd International Business Research and Industrial Conference (IBRIC) on  ‘Building Business Resillience and Sustainability in the Context of Economic Recession and Pandemics held virtually on 26th ‒ 27th August 2021. Accessed from http://www.ku.ac.ke/ibric/

2020

Wamalwa, N., Mungai, J. & Makori, D. (2020). Assessment of financial stability among commercial banks in Kenya: An evidence of fragility index measure. 2nd International Business Research and Industrial Conference (IBRIC) on ‘Academia-industry partnerships for competitive innovations and global sustainable development’ held vitrtually at Kenyatta University, Kenya from 3rd – 4th December 2020. http://www.ku.ac.ke/ibric/

2019

Makori, D. (2019). Governance and financial disclosure quality of firms listed at the Nairobi Securities Exchange, Kenya. 1st International Business Research and Industrial Conference (IBRIC) on ‘Emerging Trends in Business Management for Global Sustainable Development’ held at Kenyatta University North Coast Beach Hotel, Mombasa, Kenya from November 20th – 21st, 2019. http://www.ku.ac.ke/ibric/

2017

1.     Makori, D.M., Jagongo, A., & Simiyu, E. (2017). Working capital management and financial performance: Evidence from from Firms Listed at the Nairobi Securities Exchange, Kenya. 3rd Africalics International Conference on Emerging Innovation Systems for Sustainable Development in Africa held at Oran 2 University, Oran, Algeria from November 27th – 29th, 2017.

2.     Makori, D.M., Jagongo, A., & Simiyu, E. (2017). Short-term financing and financial performance of Firms Listed at the Nairobi Securities Exchange, Kenya. Global Applied Business Research Conference on Advancements of Knowledge held at the University of London, UK from July 17th – 18th, 2017. ISBN 978-1-925488-40-1. https://gribaconfo.com/wp-content/uploads/2017/06/314-Daniel-Makori-1.pdf

2016

3rd International Interdisciplinary Conference (IIC3) on Innovative Research for Sustainable Development held at the University of Eldoret, Kenya from September 7th – 9th, 2016. Paper presented: Mediating effect of cash holdings on the relationship between short-term financing and performance of firms listed at Nairobi Securities Exchange, Kenya.

2013

1.     Staff Mentors Seminar  Organized by the Kenyatta University Mentorship Programme on 26 January, 2018 at Kenyatta University.

2.     Workshop on Case Learning and Teaching held at Kenyatta University, Nairobi, Kenya  from June 27th − 28th 2013.

3.     Training Programme on Teaching Methodology, Testing, and Evaluation in Institutes of Higher Learning  by the Centre of Excellence in Evaluation, held at Kenyatta University, Nairobi, Kenya from May 28th – 31st,  2013.

2008

1.     Interactive Faculty Programme on Teaching Skills, Pedagogy and   Research   Methods,   held at   the   Pacific   Institute   of Management, Udaipur (Rajasthan), India from July 18th to 20th, 2008.

2.     2nd International Indian Geography Congress on Unified Planet Earth and Diversified World, held at J.R.N. Rajasthan Vidyapeetih University, Udaipur (Rajasthan), India,  from 29th February to 2nd March, 2008. Paper presented: Ecological crisis and environmental protection with particular reference to corporate world: A Case study.

3.     National Seminar on Intellectual Property Rights held at Pacific Institute on Management, Udaipur (Rajasthan), India, from February 14th − 16th, 2008 and presented a paper on “Valuation and Accounting of Intellectual Property Rights.”
Details

Chairperson Accounting and Finance

Quick Links

News and Events

See All