IMPs_Dataset

H1:Revenue diversifcation positively influences financial sustainability
H2: Capital budgeting practices positively influences financial sustainability
H3: Sustainability audits positively and significantly moderate the influence of revenue diversification on financial sustainability.
H4: Sustainability audits positively and significantly moderate the influence of capital budgeting on financial sustainability.
The data was collected from 288 SACCOS managers through cross-section design and random sampling procedure.The findings indicate that revenue diversification, capital budgeting affect financial sustainability positively and significantly, with dominance in revenue diversification. Additionally, sustainability audits demonstrate siginificant positive moderating effect on revenue diversification and financial sustainability linkage. Although, negative moderating effect of sustainability audits on connection between capital budgeting parctice and financial sustainability in oberved. This means that financial sustainability can be improved when management consider and implement revenue diversification, capital budgeting and sustainability audits factors. However a care should taken when magamenent integrate sustainability audits on the relationship between capital budgeting practices and financial sustainability.