The relationship between fintech partnerships and financial performance has attracted increasing attention as commercial banks increasingly rely on external technology providers to enhance digital capabilities, develop innovative financial products, and improve operational efficiency. This study examined the association between fintech partnerships and perceived financial performance among commercial banks listed on the Nairobi Securities Exchange (NSE) in Kenya, drawing on transaction cost economics (TCE) and a positivist research philosophy. Primary data were collected using structured questionnaires administered to managers responsible for digital transformation, information technology, strategy, and operations across all 11 NSE-listed commercial banks. Of the 110 questionnaires distributed, 84 valid responses were obtained, representing a response rate of 76.4%. The data were analysed using descriptive statistics, Pearson’s correlation analysis, and simple linear regression. A strong and statistically significant positive association was identified between fintech partnerships and perceived financial performance (r = 0.820, p < 0.01). The regression analysis further indicated that fintech partnerships significantly predicted perceived financial performance (R² = 0.672, p < 0.001). These findings suggest that stronger collaboration between commercial banks and fintech firms is associated with improved perceptions of financial performance. In particular, partnerships involving digital payment systems, application programming interfaces (APIs), and joint product development may provide avenues for strengthening banks’ digital capabilities and competitive positioning. However, the effectiveness of such partnerships is likely to depend on appropriate governance structures, risk-management mechanisms, data-security arrangements, and regulatory compliance. The findings provide empirical support for fintech partnerships as a potentially important strategic mechanism through which listed commercial banks in Kenya can respond to technological change while enhancing their perceived financial performance.

The institutional processes through which public debt audit findings are translated into corrective action remain insufficiently understood, particularly where fragmented administrative records and fiscal stress coexist with established debt-reporting practices. This study examines the evolution of public debt reporting in Ghana between 2016 and 2025 and traces the institutional response to a substantial discrepancy identified in the Auditor-General’s 2024 Whole-of-Government Accounts (WGA). A longitudinal embedded single-case study design was employed, combining systematic coding of Annual Public Debt Reports (APDRs) across eight disclosure domains with process tracing of the subsequent institutional response. Debt indicators were examined to contextualise the findings rather than to establish a causal relationship between audit intervention and fiscal outcomes. The analysis shows that annual debt reporting became an established practice, accompanied by broader disclosure of debt portfolio characteristics, costs, risks, guarantees, on-lending and contingent liabilities. Nevertheless, a GH¢138.91 billion difference was reported between the debt balance consolidated by the Controller and Accountant-General’s Department (CAGD) and the corresponding Ministry of Finance record. Subsequent parliamentary scrutiny indicated that a substantial part of this discrepancy arose from differences in consolidation boundaries, following which the institutions reconciled their figures. This sequence illustrates how an audit finding can progress through detection, disclosure, deliberation and correction, although limited publicly documented evidence was identified of sustained improvements in preventive controls. Meanwhile, Ghana’s debt-to-GDP ratio increased from 56.8% in 2016 to approximately 80% in 2020 before declining to 44.7% by the end of 2025, providing fiscal context without demonstrating that audit contributed to these changes. An Audit–Accountability Transmission Mechanism (AATM) is developed to distinguish the identification of audit findings from their institutional uptake and potential governance consequences. The framework highlights inter-agency reconciliation, parliamentary scrutiny and recommendation follow-up as critical mechanisms through which audit findings may be translated into corrective action and institutional accountability. The findings also demonstrate the importance of distinguishing discrepancies arising from different reporting boundaries from errors in underlying debt records. Effective public debt oversight therefore requires not only transparent reporting and independent scrutiny but also documented reconciliation procedures, traceable corrective actions and verifiable improvements in preventive controls.

The financial sustainability of non-governmental organizations (NGOs) is potentially vulnerable to fluctuations in external financing, particularly in resource-constrained settings where continued access to funding may be uncertain. This study examined the relationship between external financing fluctuations and the financial sustainability of NGOs in Kakamega County, Kenya, drawing on Resource Dependence Theory (RDT). An explanatory research design was adopted, and a census approach was used to target all 69 registered NGOs in the county, of which 67 participated, yielding a response rate of 97.1%. Primary data were collected using semi-structured questionnaires and analyzed using Pearson’s correlation and linear regression in the Statistical Package for the Social Sciences (SPSS). A positive and statistically significant correlation was reported between external financing fluctuations and financial sustainability (r = 0.619, p < 0.05). Regression analysis also indicated a positive association, with a reported unstandardized regression coefficient of B = 0.321. The regression model was reported to yield R = 0.836, R² = 0.699 and an adjusted R² = 0.680, suggesting that a substantial proportion of the observed variation in financial sustainability was accounted for by the predictors included in the model. These findings suggest that external financing dynamics are relevant to the financial sustainability of NGOs in Kakamega County. However, the direction and magnitude of this relationship should be interpreted in accordance with the operational definition of financing fluctuations and the specification of the regression model. The findings provide a basis for further investigation into how changes in external funding affect the financial resilience of NGOs and underscore the importance of examining financing patterns when assessing organizational sustainability.