This indicates that majority of the managers and accountants

This chapter involves
data presentation, analysis and interpretation of the study with reference to
working capital management practices and financial performance.  The data collected from all the respondents
is presented and summarized using tables, charts, graphs and descriptive

Response Rate

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The overall response
rate was 19 out of 22 questionnaires giving a response rate of 86.4 %. The
total number of usable responses was 18, which gave a usable response rate of
81.8 %. This response rate was adequately sufficient as it conformed to the
stipulation that a response rate of 50 % is adequate for analysis and
reporting; a rate of 60 % is good and a response rate of 70 % and over is
excellent (Mugenda et al., 2003).  Most
of the respondents were reluctant in disclosing their supermarkets financial
details hence the researcher had to convince them of confidentiality and not
indicating the supermarket name on the questionnaire but had unique identifying

4.1: Response Rate

                                                   Frequency                        Percentage


useful Response                      
1                                     4.60

Non Response                                  3                                   13.60

Total                                               22    

Demographic Data

The results showed that
majority of the respondents (55.6 %) were male while 44.4 % were female. This
indicates that majority of the managers and accountants in the Kenyan business
industry are male although the female percentage has surpassed The World Bank’s
Millennium Development goal target of 30 percent female stake in all

4.1 Responses by Gender

On the age bracket of
the respondents, majority (11) (61.1 %) were in the category of 30-45 years
followed by (4) (22.2 %) below 30 years and (2) (11.1%) at the category of 46
to 55 years while one did not disclose her age. The information indicates that
majority of the managers in the supermarkets are relatively young.