| dc.description.abstract | The objectives of this study were to establish the strategy evaluation framework used by Kenya Revenue Authority, and to assess the scope of KRA's strategy evaluation framework using criteria proposed by Rumelt. The study was conducted through a case study focusing on KRA. Three respondents from the organization were interviewed using a Personal Interview Guide (copy attached as Appendix I). The respondents were drawn from the Corporate Planning, Programme Management and Human Resources departments.
Analysis of the Authority'S Customer and Revenue strategies found that staff resistance to change, lack of stakeholder support and limited financing were the main constraints to strategy achievement. It was found that KRA uses a Monitoring and Evaluation framework which incorporates the requirements of the National Monitoring and Evaluation System (NIMES). This framework is based on the goals, outcomes and specific outputs that the Authority intends to achieve. Evaluation of the Authority'S M & E framework indicated . that it compared favourably with Rumelt's strategy evaluation framework.
It was recommended that the Authority lobby with Treasury for more funding, engage in value-adding partnerships with external stakeholders and seek to address Taxpayer Education gaps in a view to achieving the goals articulated in its Fourth Corporate Plan. It was also recommended that the Authority consider enhancing its M & E framework to make it more comprehensive in its scope and manner of reporting. | en_US |
