STRATEGY CONTROL AND EVALUATION AT THE KENYA REVENUE AUTHORITY (KRA)

The objectives of the study were (1) to establish strategy evaluation and control practices
at KRA and (2) to determine the factors that influence successful strategy evaluation and
control. The study surveyed views managers of departments and employees in each of
the departments at KRA. The results were analyzed using content analysis.
The study is a case study. This method was chosen because it was to enable the
researcher to probe and obtain an in-depth interview of a case such as KRA and provide
valuable insights to a phenomenon that may be vaguely known and understood. The
methodology used in this study involved personal interviews to gather data from the
selected top managers in KRA and also follow -up face to face or telephone interviews to
increase the response rates.
The findings of the study showed the majority of the people involved in strategy
evaluation have worked at KRA for at least nine years which implies that they understand
well the systems and processes. The principal method used for strategy evaluation and
control is special team/task force approach. It was used by the managers in order to gain
support for the strategy being implemented by constantly communicating with all
employees and explaining the merits and the viability of the strategy.
The study also showed that the most critical success factor is resources in terms of
finances and qualified personnel. Indeed, no strategy evaluation and control can be done
without adequate resources. To assure success early in the process, implementing
managers demonstrated how KRA’s organization practices can be made better by
meeting individually with people believed to be critical to the successful implementation
of the new strategy and allowing increased employee participation through delegation of
iv
activities and responsibility for such activities. The objective was to seek their views
about the new strategy, obtain their commitment and minimize resistance or sabotage. It
was also noted from the study that the use of rewards was the least employed tactic to
achieve success.
The framework for strategy evaluation and control at KRA was characterized by high
outcome measurability and perfect task programmability. Therefore, the most effective
form of control was behavior or outcome control. At KRA though both control
mechanisms were used, performance control was the most dominant. Perhaps this reflects
the use of performance contracting implemented by all government institutions. The
major outcomes of the strategy process are not only observable but can also be reliably
measured.

FULL TEXT LINK

Message from the Coordinator

Community Outreach

Contact Us

P.O BOX 19134-40123

Kisumu 

Email:sob-kisumu@uonbi.ac.ke

Cell:0720348080

5Th Floor,

Kisumu Campus Complex

Media Center

UoN Website | UoN Repository | ICTC Website


Copyright © 2017. ICT WebTeam, University of Nairobi