Abstract:
While the Kenyan cooperate, sector has developed rapidly in the recent past, no one has investigated the impact of accounting ethics on performance of Saccos. Despite all these, the Saccos in Kenya face challenges which hinder them from attaining economies of scale. A study was therefore conducted to examine impact of accounting ethics on performance. The study was conducted among the sacco members, directors and the customers of Nawiri Sacco Society Limited in Embu county. The study was mainly anchored on the basic principles of accounting, principles of an accounting professional and the theories of accounting. The study used a descriptive survey to investigate the impact of accounting ethics on performance of saccos. The target population was 200 and the sample size was 40 which were composed of staffs, board of directors, accountants, auditors and sacco members. Structured questionnaires were self- administered to collect data from sampled and selected enterprises. Inferential and descriptive statistics were used for data analysis. The study results were presented through frequency tables, pie charts and bar graphs. The results revealed that management, leadership of the sacco, accountants and auditors have a great impact on the performance of the Sacco. The researcher recommended the accounting professionals to uphold transparency and provide accurate financial reporting. The staffs should also be well trained and have a conducive working environment, they should also be motivated and appreciated in order to ensure smooth delivery of services.
