| dc.description.abstract | The study sought to achieve the objectives of determining the extent to which
performance contracting has been implemented and to establish the factors that affect the
implementation of Performance contracts in Kenya Revenue Authority. To achieve these
objectives, the study was carried out through a case study design. Personal interviews
were conducted on eight senior level managers by the research using interview guides
which had open ended questions.
The eight respondents were drawn from eight different departments so as to fully analyse
the situation across various departments of KRA; Customs, Corporate Research and
Planning, Domestic taxes Domestic Revenue, Domestic Taxes- Large Taxpayer Office,
Road Transport, Information and Communication Technology and the Human resources
department. The researcher sought appointments with these respondents where he asked
the questions following the interview guide (attached appendix 1). The data collected was
of qualitative nature and was analysed by content analysis whereby key theme, concept
and argument from each response was identified and analysed.
The findings were presented in a narrative format and they showed that performance
contracting had not been fully implemented in the organisation as only a section of the
staff signed performance contracts i.e. from grades one to ten. The rest of the staff, grades
eleven to sixteen fill job evaluations, representing about forty percent of the staff.
Secondly, the findings showed that the implementation of performance contracts in the
organisation was affected by various factors including resource inadequacy, unrealistic
and unachievable targets, reward and penalty system, communication and abrupt staff
transfers hamper the implementation among others.
The study recommends that all levels of staff should be introduced to the concept of
performance contracting. Performance contracts should be developed for each grade
depending on the duties. This is to ensure that they are rational and uniform. Targets sets
should be realistic and achievable and lastly drastic staff transfers should be avoided midyear. | en |
