@incollection{,
	
					
					
					662814E73295AAD5C8C1D494E5D9C1B1
				,
	author={{Otieno GodfredOhndyl} and {James JKimuyu,}},
	journal={{Global Journal of Human Social Sciences}},
	journal={{GJHSS}}2249-460X0975-587X10.34257/GJHSS,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}237718
}

@book{b0,
	
	
		,
	title={{}}
		,
	author={{
			Martin;Albrow
		} and {
			ElizabethKing
		} and {
			Globalisation
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			,
	year={1990}
			,
	publisher={Sage}
			
			,
	address={London}
		
	

}

@incollection{b1,
	
	
		,
	author={{
			FrancescoAmoretti
		}}
	
	
		,
	booktitle={{International organizations ICTs policies: e-democracy and e-government for political development}}
		
			,
	year={2007}
			24
			
		
	

}

@book{b2,
	
	
		,
	title={{Mobile Technology and Home Broadband}}
		,
	author={{
			MonicaAnderson
		}}
		
			,
	year={2019}
			,
	publisher={Pew Research Center}
		
	

}

@incollection{b3,
	
	
		,
	title={{}}
		
	
	
		,
	journal={{AGENDA}}
		
			2063
			,
	year={2015}
			,
	publisher={AU}
		
	
	,
	note={th August 2021 at 1246 pm}

}

@book{b4,
	
	
		,
	title={{Global Innovation Index 2018: Energizing the World with Innovation}}
		,
	author={{
			KBergquist
		} and {
			CFink
		} and {
			JRaffo
		} and {
			Cornell
		} and {
			Wipo
		}}
		
		
		
		
		
			,
	year={2018}
			
			,
	address={Geneva}
		
	

}

@incollection{b5,
	
	
		,
	title={{The logic of coercion in cyberspace}}
		,
	author={{
			EDBorghard
		} and {
			SWLonergan
		}}
		
	
	
		,
	journal={{Security Studies}}
		
			26
			3
			
			,
	year={2017}
		
	

}

@incollection{b6,
	
	
		,
	title={{Machine learning and soft computing for ICT security: an overview of current trends}}
		,
	author={{
			FrancescoCamastra
		} and {
			AngeloCiaramella
		} and {
			AntoninoStaiano
		}}
		
		
	
	
		,
	journal={{Journal of Ambient Intelligence and Humanized Computing}}
		
			4
			
			,
	year={2013}
		
	

}

@incollection{b7,
	
	
		,
	title={{Information security risks}}
		,
	author={{
			JoshiChanchala
		} and {
			UmeshSingh
		} and {
			Kumar
		}}
		
		
		10.1016/j.jisa.2017.06.006
	
	
		,
	journal={{Journal of Information Security and Applications}}
		
			35
			
			,
	year={2017. June}
		
	

}

@book{b8,
	
	
		,
	title={{Security Awareness: Applying practical Security in your world}}
		,
	author={{
			MCiampa
		}}
		
			,
	year={2018}
			,
	publisher={MA Cengage}
			,
	address={Boston}
		
	

}

@incollection{b9,
	
	
		,
	title={{Annual number of data breaches and exposed records in the United States from 2005 to 2018 (in millions)}}
		,
	author={{
			JClement
		}}
		
	
	
		,
	journal={{Statista}}
		
			,
	year={2019. August 5, 2019}
		
	

}

@book{b10,
	
	
		,
	author={{
			CraigRScott
		} and {
			LaurieLewis
		}}
		
		
		,
	title={{The International Encyclopedia. The International Encyclopedia of Organizational Communication}}
		London
		
			,
	publisher={John Wiley & Sons}
			,
	year={2018}
		
	

}

@book{b11,
	
	
		,
	title={{Research design: Qualitative, quantitative, and mixed methods approaches}}
		,
	author={{
			JohnWCreswell
		} and {
			JDavidCreswell
		}}
		
		
			,
	year={2017}
		
	
	,
	note={Sage publications}

}

@book{b12,
	
	
		,
	author={{
			WJCreswell
		}}
		,
	title={{Qualitative Inquiry and Research Design: Choosing Among Five Approaches}}
		London
		
			,
	publisher={Sage Publications}
			,
	year={2007}
		
	

}

@book{b13,
	
	
		,
	title={{Research Design: Qualitative, Quantitative, and Mixed Methods Approaches}}
		,
	author={{
			J WCreswell
		} and {
			JDCreswell
		}}
		
		
			,
	year={2017}
			,
	address={Sage; Newbury Park}
		
	
	,
	note={4th Edition}

}

@book{b14,
	
	
		,
	title={{Harnessing the digital economy for developing countries}}
		,
	author={{
			CarlDahlman
		} and {
			SamMealy
		} and {
			MartinWermelinger
		}}
		
		
		
			,
	year={2016}
		
	

}

@book{b15,
	
	
		,
	title={{Digitilising tax, The Kenyan way, The travels and translations of iTax in Kenya}}
		,
	author={{
			NElmi
		}}
		
			,
	year={2021}
			,
	address={Linkoping University}
		
	

}

@book{b16,
	
	
		,
	title={{Securing what you don't own or have}}
		,
	author={{
			RoseFarina
		}}
		
			,
	year={2019}
			,
	publisher={Oxford University Press}
			,
	address={Washington DC}
		
	

}

@incollection{b17,
	
	
		,
	title={{Equifax's massive 2017 data breach keeps getting worse}}
		,
	author={{
			BFung
		}}
		
	
	
		,
	journal={{Washington Post}}
		
			,
	year={2018. March 1, 2018, 2018. February 8, 2020}
		
	

}

@incollection{b18,
	
	
		,
	title={{Audit Methodology for IT Governance}}
		,
	author={{
			MirelaGheorghe
		}}
	
	
		,
	journal={{Informatica Economica}}
		
			14
			1
			,
	year={2010}
		
	

}

@incollection{b19,
	
	
		,
	title={{Human trust in artificial intelligence: Review of empirical research}}
		,
	author={{
			EllaGlikson
		} and {
			AnitaWilliamsWoolley
		}}
		
	
	
		,
	journal={{Academy of Management Annals}}
		
			14
			2
			
			,
	year={2010. 2020}
		
	

}

@book{b20,
	
	
		,
	author={{
			KenyaGovernment
		}}
		
		,
	title={{The Constitution}}
		
			,
	year={2010}
		
	
	,
	note={Accessed on 14 August, 2022 at 1130 pm}

}

@book{b21,
	
	
		,
	author={{
			KenyaGovernment
		}}
		
		,
	title={{Vision 2030}}
		
			,
	year={2015}
		
	
	,
	note={th August 2021 at 1246 pm}

}

@incollection{b22,
	
	
		,
	title={{The relationships between self-worth and financial beliefs, behavior, and satisfaction}}
		,
	author={{
			TahiraKHira
		} and {
			OliveMMugenda
		}}
		
	
	
		,
	journal={{Journal of family and consumer sciences}}
		
			91
			4
			76
			,
	year={1999}
		
	

}

@incollection{b23,
	
	
		,
	title={{E-government: past, present and future}}
		,
	author={{
			ZahirIrani
		} and {
			EDPeter
		} and {
			AliLove
		} and {
			Montazemi
		}}
		
		
		
	
	
		,
	journal={{European Journal of Information Systems}}
		
			16
			2
			
			,
	year={2007}
		
	

}

@incollection{b24,
	
	
		,
	title={{A Genealogy of globalisation: The career of a concept}}
		,
	author={{
			PaulJames
		} and {
			ManfredBSteger
		}}
		
	
	
		,
	journal={{Globalisations}}
		
			11
			4
			
			,
	year={2014}
		
	

}

@book{b25,
	
	
		,
	author={{
			KremlingJanine
		} and {
			Amanda
		} and {
			MSharp
		} and {
			Parker
		}}
		
		
		
		,
	title={{Cyberspace, Cybersecurity and Cybercrime}}
		London
		
			,
	publisher={SAGE Publications}
			,
	year={2018}
		
	

}

@incollection{b26,
	
	
		,
	title={{Information security risks management framework -A step towards mitigating security risks in university network}}
		,
	author={{
			Chanchala;Joshi
		} and {
			UmeshSingh
		} and {
			Kumar
		}}
		
		
		10.1016/j.jisa.2017.06.006
	
	
		,
	journal={{Journal of Information Security and Applications}}
		
			35
			
			,
	year={2017}
		
	

}

@incollection{b27,
	
	
		,
	title={{}}
	
	
		,
	journal={{Communications Authority of Kenya}}
		
			,
	year={2016}
			,
	publisher={Kenya National Bureau of Statistics}
		
	

}

@book{b28,
	
	
		,
	title={{Enterprise ICT Survey}}
		
		
			,
	year={2016}
		
	

}

@book{b29,
	
	
		,
	title={{Innovative Ways the Government of Kenya is Delivering Services to its Citizens through E-Government}}
		,
	author={{
			MKhisa
		} and {
			ZOdima
		} and {
			RWafula
		}}
		
		
		
			,
	year={2020}
		
		
			School of Computing and Informatics, University of Nairobi
		
	

}

@incollection{b30,
	
	
		,
	title={{Cyber security challenges for IoT-based smart grid networks}}
		,
	author={{
			KennethKimani
		} and {
			VitaliceOduol
		} and {
			KibetLangat
		}}
		
		
	
	
		,
	journal={{International journal of critical infrastructure protection}}
		
			25
			
			,
	year={2019}
		
	

}

@book{b31,
	
	
		,
	author={{
			CRKothari
		} and {
			GResearchGarg
		} and {
			Methodology
		}}
		
		
		,
	title={{Methods and Techniques}}
		New Delhi
		
			,
	publisher={New Age International Publishers}
			,
	year={2014}
		
	

}

@incollection{b32,
	
	
		,
	author={{
			CRKothari
		}}
	
	
		,
	booktitle={{Research Methodology: Methods and Techniques" New Age Publishers Marsh}}
		,
	editor={
			DStolker
		 and 
			G
		}
		
		London
		
			,
	publisher={Palyave Macmillan}
			,
	year={2005. 2010}
		
	

}

@book{b33,
	
	
		,
	author={{
			SDKrasner
		}}
		,
	title={{Defending the national interest: Raw materials investments and US foreign policy}}
		
			,
	publisher={Princeton University Press}
			,
	year={1978}
			1
		
	

}

@book{b34,
	
	
		,
	author={{
			JanineKremling
		} and {
			MAmanda
		} and {
			ParkerSharp
		}}
		
		
		,
	title={{Cyberspace, Cybersecurity and Cybercrime}}
		London
		
			,
	publisher={SAGE Publications}
			,
	year={2018}
			110
		
	

}

@book{b35,
	
	
		,
	title={{ICT skills and employment}}
		,
	author={{
			VladimirLópez-Bassols
		}}
		
			,
	year={2002}
		
	

}

@incollection{b36,
	
	
		,
	title={{The World's Technological Capacity to Store, Communicate, and Compute Information}}
		,
	author={{
			MartinHilbert
		} and {
			PriscilaLópez
		}}
		
		10.1126/science.1200970
	
	
		,
	journal={{Science}}
		
			332
			6025
			
			,
	year={2011}
		
	

}

@book{b37,
	
	
		,
	author={{
			AMontuori
		}}
		,
	title={{Systems Approach. Encyclopedia of Creativity}}
		
			,
	publisher={Academic Press}
			,
	year={2011}
			
		
	

}

@book{b38,
	
	
		,
	title={{Systems Security Engineering: Considerations for a Multidisciplinary Approach in the Engineering of Trustworthy Secure Systems}}
		Gaithersburg, Maryland
		
			,
	publisher={NIST Special Publication}
			,
	year={May 2016}
			307
		
		
			National Institute of Standards and Technology
		
	

}

@incollection{b39,
	
	
		,
	title={{}}
		,
	author={{
			OliveMMugenda
		} and {
			AbelGMugenda
		}}
		
	
	
		,
	journal={{Research Mentods: Quantitative and Qualitative Approaches. (Nairobi: ACTS}}
		
			42
			,
	year={2003}
		
	

}

@incollection{b40,
	
	
		,
	title={{E.I. User-centric evaluation}}
		,
	author={{
			JOwigar
		} and {
			Omwenga
		}}
		
	
	
		,
	journal={{International Journal of Computer Applications}}
		
			148
			8
			
			,
	year={2018}
		
	

}

@incollection{b41,
	
	
		,
	title={{User-centric evaluation of Government of Kenya online services: The case of iTax}}
		,
	author={{
			JAOwigar
		} and {
			EIOmwenga
		}}
		
	
	
		,
	journal={{International Journal of Computer Applications}}
		
			148
			8
			
			,
	year={2019}
		
	

}

@incollection{b42,
	
	
		,
	title={{Systems theory}}
		,
	author={{
			MSPoole
		}}
	
	
		,
	booktitle={{The SAGE handbook of organizational communication: Advances in theory, research, and methods}}
		,
	editor={
			LLPutnam
		 and 
			DKMumby
		}
		
		
			,
	publisher={CA: Sage}
			,
	year={2014}
			
		
	

}

@incollection{b43,
	
	
		,
	title={{Cyber warfare: Issues and challenges}}
		,
	author={{
			MichaelRobinson
		} and {
			KevinJones
		} and {
			HelgeJanicke
		}}
		
		
	
	
		,
	journal={{Computers & security}}
		
			49
			
			,
	year={2015}
		
	

}

@book{b44,
	
	
		,
	title={{Securing what you don't own or have}}
		,
	author={{
			FarinaRose
		}}
		
			,
	year={2019}
			,
	publisher={Oxford University Press}
			
			,
	address={Washington DC}
		
	

}

@incollection{b45,
	
	
		,
	title={{Comparative analysis of various national cyber security strategies}}
		,
	author={{
			NarmeenShafqat
		} and {
			AshrafMasood
		}}
		
	
	
		,
	journal={{International Journal of Computer Science and Information Security}}
		
			14
			1
			
			,
	year={2016}
		
	

}

@book{b46,
	
	
		,
	title={{Cyber Crime, Cyber Space and Effects of Cyber Crime}}
		,
	author={{
			CSunil
		} and {
			DrR SPawar
		} and {
			Mente
		} and {
			DBapu
		} and {
			Chendage
		}}
		
		
		
		
		
			,
	year={2021. January-February-}
			7
			
		
	
	,
	note={Publication Issue}

}

@incollection{b47,
	
	
		,
	title={{E-government, audit opinion, and performance of local government administration in Indonesia}}
		,
	author={{
			BambangSutopo
		} and {
			TrisninikRatih Wulandari
		} and {
			ArumKusumaningdyah Adiati
		} and {
			AdiDany
		} and {
			Saputra
		}}
		
		
		
		
	
	
		,
	journal={{Australasian Accounting, Business and Finance Journal}}
		
			11
			4
			
			,
	year={2017}
		
	

}

@incollection{b48,
	
	
		,
	title={{E -government for developing countries: opportunities and challenges}}
		,
	author={{
			(Valentina
		} and {
			)Dardha
		} and {
			Ndou
		}}
		
		
		
	
	
		,
	journal={{Ejisdc}}
		
			18
			
			,
	year={2004}
		
	

}

@incollection{b49,
	
	
		,
	title={{E-government websites user experience from public value perspective: Case study of iTax website in Kenya}}
		,
	author={{
			Njihia&Wausi
		} and {
			Kamau
		}}
		
	
	
		,
	booktitle={{Conference: 2016 IST-Africa Conference}}
		
			,
	year={2016}
		
	

}

@book{b50,
	
	
		,
	title={{Insight: The cybersecurity threat, burden, and role of tax practitioners}}
		,
	author={{
			GWells
		}}
		
			,
	year={2019}
		
	

}

@book{b51,
	
	
		,
	title={{Shaping Globalisation}}
		,
	author={{
			MartinWolf
		}}
		
			,
	year={2014}
		
	

}

@book{b52,
	
	
		,
	title={{}}
		,
	author={{
			DCWashington
		}}
		
			,
	year={20 August 2022}
			,
	publisher={International Monetary Fund}
			51
		
	

}