Dr arnet (1)
• Dr. (CPA) Arnety Nangila Makokha (Ph.D.)

• Specialist: Accounting, Finance, Risk management

• Certified Public Accountant of Kenya, CPA(k), KATCE

• Dean, School of Business Economics and Human Resource Development,

• Senior Lecturer in the Department of Finance, Accounting and Procurement and Economics (FAPE)


Arnety Nangila Makokha holds Doctor of Philosophy (Business Administration- Finance) from JKUAT, a Master of Business Administration (Finance) from JKUAT, Bachelor of Business Management (Accounting) from MMUST, She’s a Certified Public Accountant of Kenya (CPA,k) and registered member of the Institute of Certified Public Accountant of Kenya (ICPAK) and Institute of Internal Auditors (IIA). She also holds an Accounting Technician Certificate. She’s the Dean of the School of Business Economics and Human Resource Development (SBEHRD) of Alupe University (AU). Alongside this responsibility she coordinated Performance Contracting activities at AU for over six years through which AU maintained a very good score. She is a Senior lecturer teaching Management Science courses, Finance, Accounting, Auditing and risk management in the Department of Finance and Accounting, Procurement and Economics (FAPE). She worked as a pioneer auditor in the institutions of higher learning for over ten (10) years. She obtained an award for AU after emerging winners in a grand finale in a Capital Market University Challenge through student mentorship. She pioneered the commencement of Master of Business Administration (MBA) programme. She has undertaken multidisciplinary research funded projects as a PI with institutions of higher learning, private and public institutions, NGO and research institutions. Her research interests are mainly women empowerment, issues of gender equality and empowerment, financial and risk management, compensation of unpaid care work for women. Her future plans for the school are to establish collaborations (industry and learning institutions) and developing new academic programmes on emerging issues.

Academic Qualifications

PhD in Business Administration (Finance), June 2017 at JKUAT; Master of Business Administration (Finance), December 2013 at JKUAT, Bachelor of Business Management (Accounting), December 2011, MMUST, Certified Public Accountant III, CPA (k) December 2009 at KASNEB, KATCE Accounting Technicians Certificate (ATC) December, 2001 Member of Institute of Certified Public Accountants of Kenya (ICPAK) and Member of Institute of Internal Auditors (IIA)

Title of thesis “The Influence Of Manager’s Demographic Information On The Relationship Between Financial Determinants Indicators And Financial Performance Of Commercial Banks In Kenya”

Research Interests

Her research interests are in financial management and risk, health financing, portfolio analysis and auditing



Determinants Of Implementing Financial Management Systems (BOOK) Makokha A., Ujunju M., Wanyama W.LAP Lambert Academic Publishing, ISBN – 978-3-659-62087-4, 2015


1. Makokha, A., (2020) Enhancement of the University - Industry linkage for Economic Sustainability. Project presented at the Workshop II on DIES National Multiplication Training Themed: “Enhancing Change Project Management for Economic Sustainability in Higher education Institutions in Kenya.” Held at Masinde Muliro University of Science and Technology on 9th – 13th November, 2020.

2. Workshop I on DIES National Multiplication Training on “Enhancing Change Project Management for Economic Sustainability in Higher education Institutions in Kenya.” Held at Kibabii University on 2nd – 6 March, 2020.

3. Makokha, A.,and Ujunju, M., (2018) Collateral Security as a determinant of Commercial Banks financial Performance in Kenya. Paper presented at the 2nd Annual International Research conference held on 26th-27th March 2018 at Cooperative University of Kenya

4. Seminar on “ Enhancing Change Project Management For Economic Sustainability in Higher Education Institutions in Kenya” held on 3rd to 6th March, 2020 held at Kibabii University

5. Workshop on “Grand Proposal Writing and Research Methods“at Alupe University college on 15th and 16th March 2020

6. Workshop on “Pedagogical Skills Training” at Alupe University College held on 27th -28th July 2018

7. Workshop on “ Access to Government Procurement Opportunities procedures” 3rd May, 2018

8. Workshop on “Grant Proposal Writing” at Kibabii University held on 6th-8th March 2017

9. Workshop on “ISO 9001:2015 Quality Management System Process Owners’ Training Course” at Comfort Hotel Bungoma by ACAL Consulting Limited on 11th to 13th February. 2017

10. Workshop on “forensic Audit” at Breez Hotel, Busia held on 27th to 28th October, 2016

11. Workshop on “Pedagogical Skills Training” at Kibabii University held on 27th -28th July 2015 12.

Seminar on “Forensic Audit” at Golf Hotel Kakamega held on 17th – 18th July 2014

13. Workshop on “Risk Management” at Kabula Pastoral Centre held on 21st June 2013

14. Workshop on “Information for Quality Service and Customer Satisfaction” at Kibabii University College held on 4th June 2012

15. Workshop on “Tools & Techniques for the Audit Manager” at Institute of Internal Auditors, Nairobi held on 22nd – 24th May, 2013.

16. Workshop on “Tools and Techniques for the Beginning Auditor” at Institute of Internal Auditors, Nairobi held on 7th to 9th April, 2010.

17. Workshop on “ Internal Audit matters” at Sunset Hotel Kisumu held on 8th – 12th May 2006


Public talk as a Western Branch ICPAK youth representative at youth forums.

Invited to lecture at Pentecostal Christian Universal Church on the following matters: Women empowerment (Business), project planning and management and contemporary issues in the world of women.

Board of Governor- Member and Chairperson of Audit Committee at Sang’alo Institue of Science and Technology dealing with financial matters.

Appointed as agents of the Teachers Service Commission at Sang’alo Institute of Science and Technology Board of Governors

Classes taught

 • Business Finance,

• Principles of Accounting I and II

• Advanced Financial Accounting I and II

• Portfolio Management

• Company Accounts,

• Auditing and Internal Review,

• Business Research Methods,

• Principles of Accounting I,

• Trust and Executorship,

• Business law 1 and II,

• Any related course to Finance, Accounting and Auditing matters

Other relevant links


Official Contact Details

• Email: nangila09@gmail.com /amakokha@au.ac.ke

•Telephone Number: +254715896140