AN ASSESSMENT OF THE ROLE OF CORPORATE CULTURE ON THE PERFORMANCE OF PREVENTIVE CONTROL ACTIVITIES OF AN ORGANIZATION: A CASE STUDY OF KUWALA SACCO

This study assessed the role of corporate culture on the performance of preventive control activities at Kuwala SACCO. The recent cases of corporate failure and financial mismanagement caused concerns about the reliability of these internal controls over the years and this is because most organizations mainly focus on technical and procedural strategies while overlooking and not taking into consideration the cultural factors that affect the performance of internal controls. Therefore, this study adopted a qualitative research study approach to obtain the views, emotions and insights of the employees at the selected organization of Kuwala Sacco. An open-ended questionnaire was used to collect data that engaged a total number of 22 employees from Kuwala SACCO and thematic analysis approach was employed to analyze the data. Tables and charts presented the data. Twenty-two questionnaires were distributed using google forms and a total number of 18 questionnaires were returned from respondents, representing an 82% response rate. The study concluded that corporate culture significantly influences the performance of preventive control activities within the organization, with professional values, hierarchical structures, teamwork, and formal policies being-identified as factors that support accountability and control compliance. However, the findings also revealed that weaknesses, including ineffective communication, inconsistent application of organizational values, leadership bypassing established policies, and negative employee attitudes promote the failure of the preventive internal controls. While preventive control measures such as rules, task allocation, systems, and audits put in place, their performance was not effective due to poor and selective enforcement, limited training, and last-minute communication of decisions. These mixed perspectives indicate inconsistencies in organizational culture and leadership practices, which undermine the consistent implementation of preventive control activities.