Select Strategy Implementation Drivers and Performance of Kenya Revenue Authority

Abstract

The study aimed at establishing the effect of strategy implementation drivers on the performance of Kenya Revenue Authority in Kenya. The strategy implementation drivers considered in the study comprised of human resource development, organizational restructuring, stakeholder engagement, and policy reforms. The study was anchored on The Theory of Strategic Balancing and Resource-Based View (RBV) Theory. A case study research design was used in this study. The study targeted 25 senior manager responsible for making strategic decisions in the authority. A purposive sampling technique employed. Primary data for the study was collected through the use of interview schedules. The interviews were administered to the senior managers in the authority. The researcher posed questions to the individual managers and recorded their responses. Data collected was purely qualitative and was analyzed through thematic and content analysis methods. From the targeted 25 senior managers, only 18 of them were available for the interview. The results on human resource development revealed that the practices were strategically aligned with KRA’s organizational objectives which had a positive impact on performance. The results on organizational restructuring revealed that the practice had positively impacted performance by improving alignment with strategic objectives, enhancing communication, and clarifying roles, which increased accountability and supports effective strategy implementation. The review of stakeholder engagement revealed that KRA employed a diverse approach that enhanced its strategic performance by fostering transparent communication, integrating feedback, and resolving issues effectively. On policy reforms, the study established that reforms were perceived by managers as instrumental in aligning departmental efforts with the authority’s strategic objectives thus enhancing adaptability, and improving operational performance. The study concluded that human resource development is pivotal for enhancing employee competencies and supporting long-term performance objectives. Additionally, organizational restructuring enhances operational efficiency and agility in meeting performance targets in the authority. The study also concluded that proactive stakeholder engagement strengthens trust and alignment with stakeholders thus supporting the authority’s strategic initiatives and improving overall performance. On policy reforms, the study concluded that the reforms plays a crucial role in aligning departmental efforts with the authority's strategic objectives, thereby enhancing overall performance. The study recommended that the Kenya Revenue Authority should continue to investing in human resource development, implementing organizational restructuring initiatives, enhance its stakeholder engagement practices and review and update its policy frameworks to realize continuity in realization of set performance goals.