- NETOH Cosmas Odongo1*, GITHUI Thomas2 WANJAU Bonface3
- The Catholic University of Eastern Africa, Nairobi, Kenya
- FAR Journal of Financial and Business Research (FARJFBR)
- DOI
This study
examined the effect of shifting donor priorities on the financial
sustainability of Non-Governmental Organizations (NGOs) in Kakamega County,
Kenya. The specific aim was to determine the effect of change in donor funding
priorities on the financial sustainability of NGOs. The study used agency
theory as a conceptual framework and employed an explanatory sequential
research design. In the sampling procedure, census technique was applied,
whereby all 69 NGOs registered in Kakamega County were taken into consideration
and 67 of them responded to the questionnaire, resulting into 97.1% response
rate. Data collection was done through semi-structured questionnaires and
analyzed using Pearson correlation and regression analysis with the help of
SPSS software.
The results revealed that change in donor priorities has a positive and significant effect on the financial sustainability of NGOs. Through Pearson correlation analysis, there was a highly significant relationship between change in donor priorities and financial sustainability (r = 0.638, p < 0.05). The regression analysis results indicated that change in donor priorities positively predicted financial sustainability (B = 0.182, β = 0.482, p = 0.001). The regression model accounted for 69.9% of variance in financial sustainability (R = 0.836, R² = 0.699, Adjusted R² = 0.680).

