NIJAMSS peer-reviewed article

Financial Resource Management at Mbagathi County Referral Hospital, Kenya: Staff Perceptions and Operational Implications

Chepkirui Cheruiyot Monica; Daniel A. Otwori

Abstract: Financial planning and timely access to resources can shape the conditions under which public hospitals deliver services. This article presents the financial resource management objective of a descriptive survey at Mbagathi County Referral Hospital, Nairobi, Kenya. The target population comprised 273 employees across management, clinical, administrative, procurement and finance functions. A stratified sample of 162 was planned, and 120 questionnaires were returned (74.1%). Five financial management statements were rated on a five-point agreement scale and summarized using means and standard deviations. Staff ratings were highest for financial controls supporting efficient resource use (M = 4.241, SD = 0.743) and accountability mechanisms (M = 4.073, SD = 0.934). Adequacy of daily operating funds (M = 3.986, SD = 1.329), allocation according to departmental needs (M = 3.917, SD = 1.070), and realistic operational budgets (M = 3.827, SD = 1.079) received lower ratings. The relatively wide variation in perceptions of operating funds suggests differing experiences across respondents. These descriptive data identify budgeting and resource availability as priorities for management review. The available results do not quantify an association between financial management and measured operational performance, and no causal inference is warranted.

Keywords: Financial accountability; Hospital operations; Mbagathi County Referral Hospital; Public financial management; Resource allocation

Journal

Nexus International Journal of Applied Science, Medicine and Social Sciences

e-ISSN

3144-2196

Publication date

August 2026

Volume / Issue

Vol. 1, Issue 2

Paper number

027

Article type

Original Research

Published paper ID

NIJAMSS-V1S2-AUG2026-027

Publisher

Nexus Academic Press

Access

Open Access

Full text PDF: https://www.nijamss.org/archives-download/nijamss-vol-1-series-2-august-2026-paper-027.pdf