技术采用、税基扩大、纳税人教育、客户服务和战略沟通对肯尼亚税务局组织绩效的影响

IF 0.7 Q4 MANAGEMENT
Michelle Vita, Stephen Muathe
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引用次数: 0

摘要

组织绩效对于战略管理的概念研究和实证研究至关重要。战略选择是连接组织和运营环境的纽带。在不可预测和竞争激烈的商业环境中,组织执行战略决策是至关重要的,这将指导他们应对背景变化并获得竞争优势。肯尼亚税务局(KRA)是一个政府所有的组织,负责收集、评估和解释所有的收入,它在运营和管理方面面临着真正的挑战。本研究旨在探讨技术采用、税基扩展、纳税人教育、客户服务和策略沟通对肯尼亚税务局绩效的影响。指导理论为资源基础观理论、平衡计分卡理论和动态能力理论。采用描述性调查研究设计,以90名中高层部门员工为分析单位。抽样技术采用比例分层随机抽样。数据收集仪器是一种试点测试的问卷,用于准确的测量检查。研究结果显示,这五个自变量解释了肯尼亚税务局60.8%的绩效,如R平方所示。研究发现,采用技术和客户服务对KRA的绩效影响最大。税基扩大、纳税人教育和战略沟通对组织绩效也有显著影响。该研究建议,该组织要持续改善绩效,应着重于加强其技术系统,扩大其税基,提供有效的客户支持,提供持续的纳税人教育,并确保适当和有效地与员工沟通其战略。该研究还建议,其他寻求改善绩效的政府所有公司、企业或机构应将战略选择纳入其运营中。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Role of Technology Adoption, Tax Base Expansion, Taxpayers' Education, Customer Service, and Strategy Communication on the Organizational Performance of Kenya Revenue Authority
Organizational performance is vital for conceptual and empirical research in strategic management. Strategic choice serves as the link between the organization and the operational environment. In the unpredictable and competitive business environment, it is paramount for organizations to enforce strategic decisions that will direct them to cope with changes in the background and attain a competitive advantage. Kenya Revenue Authority (KRA), a government-owned organization mandated to collect, assess, and account for all revenues, has faced sincere challenges in its operations and management. This study aimed to investigate the influence of technology adoption, tax base expansion, taxpayers' education, customer service, and strategy communication on the performance of Kenya Revenue Authority. The guiding theories were the resource-based view theory, the balanced scorecard, and the dynamic capabilities theory. A descriptive survey research design was adopted, targeting 90 top and middle-level departmental employees as the unit of analysis. Proportionate stratified and random sampling was used as the sampling technique. The data collection instrument was a pilot-tested questionnaire for accurate measurement examination. The study findings revealed that the five independent variables explain 60.8% of Kenya Revenue Authority's performance, as shown by R squared. The study revealed that adopting technology and customer service had the most impact on KRA’s performance. Tax base expansion, taxpayers’ education, and strategy communication also had a significant impact on the organization’s performance. The study recommends that for the organization to have continued improved performance, it should focus on enhancing its technological systems, expanding its tax base, providing efficient customer support, offering continued taxpayers’ education, and ensuring proper and effective communication of its strategies to staff. The study also recommends that other government-owned companies, corporations or agencies that seek to improve performance should incorporate strategic choice in their operations.
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