Semi-autonomous revenue authorities (ARAs) have been established all
over the world as a distinctive institutional model outside the traditional public
service aimed at enhancing tax administration, and thereby raising tax
revenues. In order to boost the robustness of their operations, substantial
expenditures have gone towards modernising ARAs. Expenditures have
been guided by medium-term corporate-wide plans, and the results
monitored, assessed and reported using performance measures.
Performance measurement has proved challenging for ARAs to implement
and sustain in practice. Some of the challenges evolve around weak
capacity, implementation costs, issues to do with quantification, competing
demands from a wide range of constituents, the inappropriate selection of
measures and a bias towards performance measures that focus on finances.
As a means for enhancing performance measurement, there are practices,
lessons and theoretical perspectives that can be discerned from the broadspectrum
of literature on performance measurement in the public sector and
ARAs from around the world. This thesis explores how performance measurement in African ARAs can be
more strategic, efficient and effective by ascertaining which key factors
shape its adoption. The research focuses on the in depth study of three
ARAs in Sub Saharan Africa, involving a combination of structured interviews
with internal and external stakeholders, the administration of a survey
instrument and review of ARA documents. The final chapters of the thesis
deploy fuzzy set logic techniques to identify and test the significance of
various causal conditions in the adoption of performance measurement in
ARAs, as a plausible answer to the research question.
| Identifer | oai:union.ndltd.org:BRADFORD/oai:bradscholars.brad.ac.uk:10454/5757 |
| Date | January 2012 |
| Creators | Kariuki, Elizabeth Judy Nyawira. |
| Contributors | van Duivenboden, Hein |
| Publisher | University of Bradford, School of Management |
| Source Sets | Bradford Scholars |
| Language | English |
| Detected Language | English |
| Type | Thesis, doctoral, DBA |
| Rights | <a rel="license" href="http://creativecommons.org/licenses/by-nc-nd/3.0/"><img alt="Creative Commons License" style="border-width:0" src="http://i.creativecommons.org/l/by-nc-nd/3.0/88x31.png" /></a><br />The University of Bradford theses are licenced under a <a rel="license" href="http://creativecommons.org/licenses/by-nc-nd/3.0/">Creative Commons Licence</a>. |
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