LINKING CHANGE TO SUCCESS OF ORGANIZATIONS: A CASE STUDY OF KENYA REVENUE AUTHORITY
DOI:
https://doi.org/10.47941/jbsm.17Keywords:
change management, reforms, strategic change, costs, performanceAbstract
Purpose: The focused on linking change to success organization in the case of Kenya Revenue Authority.
Methodology: A case study design was adopted. The population entailed 180 employees in management at KRA. A sample of 20% of the management employees was considered representative. Therefore, 36 managers were selected using a stratified systematic sampling technique where every fifth (5th) manager in the list obtained from the department was included in the sample. Primary data was collected by the use of a questionnaire and was the main data used in the research. Secondary data involved collection of already processed information such as KRA performance reports for the fiscal year 2004/2005, 2006/2007 and 2007/2008. The data collected was analysed by use of correlation analysis. In addition, general data such as demographics was analysed by use of descriptive statistics such as means and percentages. The data was then presented using tables, graphs and charts.
Results: The type of change observed at KTRA was strategic change as opposed to evolutionary change. In addition, the management of KRA believed that people are rational and will follow their self-interest once it is revealed to them. A strong positive correlation was found to exist between the reform costs and the performance variables. Consequently a positive movement in the cost element of the reform initiatives was accompanied by a positive movement in the performance and vice versa. It was also noted that the costs of the reform /change initiatives were positive correlated with each other. Furthermore the three performance variables had a strong positive correlation with each other. Finally, it was observed that the significant sources of resistance were related to both the formulation and implementation stages of change management
Unique contribution to theory, practice and policy: The study recommended that the sources of resistance to change be addressed in order to boost the performance of KRA in terms of revenue collection and soft performance such as employee satisfaction and morale as well as customer satisfaction. The researcher suspects that the impressive performance of KRA is also attributed to good economic performance. Consequently, it is recommended that further research into the relationship between economic indicators such as interest rates, inflation rates, gross National product and KRA performance.
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