Employee Perception on the Effectiveness of Balanced Scorecard in Measuring Performance in Kenya Revenue Authority
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Date
2015Author
Njuguna, Catherine W
Type
ThesisLanguage
enMetadata
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The main objective of the study was to establish the employee perception on
effectiveness of the balanced scorecard in measuring performance in Kenya Revenue
Authority. The study reviewed employee perception, balanced scorecard perspectives and
performance measurement. This study was conducted through use of descriptive survey
with a population of in five departments in KRA namely; Domestic Taxes Department,
Customs Services Department, Corporate Support Services Department, Strategy,
Innovation & Risk Management Department and; Internal Audit Department. The
population target was 4,339 employees of KRA and the sample size was 351. The
researcher used a questionnaire to gather data from the respondents and received a total
of 264 questionnaires.
The researcher collected primary data which was obtained through a semi-structured
questionnaire with open and closed questions which was administered through electronic
mail and pick and drop method and follow up was done through personal visits,
telephone calls and emails. Descriptive statistics techniques such as mean, standard
deviation, frequency distribution was used to analyse data. Data presentation was done by
use of charts, percentages and frequency tables. The study draws a conclusion that
thorough training need to be carried out well for the employees whose grades were
harmonized to impact them with knowledge and skills on how to improve performance
through effective use of the BSC. There is also need for supervisors not to apply
subjectivity when conducting appraisals for the employees. The organization also needs
to align all the strategies with the BSC in order to cascade the strategies to employees
who will need to understand their role in performance of the organization. BSC should be
taken as a tool to measure performance but not a threat to employees based on their
performance capabilities. Employees should therefore be motivated to improve their
performance. Activities that are stated in the BSC should be well stated and cover what
employees does intensively. The top management should be committed and lead by
example on the usefulness of BSC in measuring performance. Employees should also be
involved in formulation of goals and objectives of the organization for exposure. The
study also recommends that the organization need to embrace BSC and emphasize its
importance to all employees to enable them understand performance measurement in the
organisation. Supervisors should ensure that the performance appraisal activities are
linked to the BSC for ease of appraisals. The study recommends that the organization
also need to embrace innovation in order to improve performance
Publisher
University of Nairobi