Resource Allocation Change Management Practice and Performance of Kenya Revenue Authority in Nairobi City County, Kenya

Catherine Mutheu Mule () and Dr. Njeri Njuguna (PhD) ()

Journal of Business and Strategic Management, 2024, vol. 9, issue 4, 1 - 19

Abstract: Purpose: Kenya Revenue Authority is mandated to gather revenue in place of Kenyan government. The revenue to be collected is normally set as a target by the National Treasury. Over the time, the authority has continuously missed hitting the revenue collection target. As a result, the authority has endeavored to implement changes with the aim of improving and enhancing revenue collection. The current study aimed at establishing how resource allocation change management practice influenced performance of Kenya Revenue Authority in Nairobi City County, Kenya. The study was guided by Resource-Based View Theory. Methodology: The study employed a descriptive research design and targeted 470 Kenya Revenue Authority employees working at Customs and Border Control Department in Nairobi City County. A stratified random sampling approach was applied in selecting a sample of 141 respondents derived from top level, middle level, and lower level of management. The study utilized a 5-Point Likert scale questionnaire containing close ended question to gather primary data. Inferential as well as descriptive statistics were utilized to analyze the gathered data. Prior data collection, the study conducted a pilot study on 13 randomly selected respondents to assess the level of validity and reliability of the questionnaire. Findings: The descriptive statistics results revealed that all respondents on average were in agreement with statements on resource allocation change management practice. The correlation analysis results established that resource allocation change management practice positively and significantly correlates with performance of Kenya Revenue Authority. The study further established that resource allocation change management practice positively and significantly influence performance of KRA in Nairobi City County. This is shown by beta value of 0.538 and significant values of 0.000. The results bears the implications that increasing the resource allocation change management practice with one unit results to increase in the performance levels of KRA with 0.538 units. The study findings led to conclusions that resource allocation change management practice positively and significantly influences the performance of Kenya Revenue Authority in Nairobi City County. Unique contribution to theory, policy and practice: The study recommended the management Kenya Revenue Authority to enhance the resource allocation practices since the practices bears a positive and significant influence on performance.

Keywords: Resource Allocation; Change Management; Practice; Performance; Kenya Revenue Authority (search for similar items in EconPapers)
Date: 2024
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