influence of organizational practices on time (PDF)

i INFLUENCE OF ORGANIZATIONAL PRACTICES ON TIME MANAGEMENT AND OUTCOMES: THE FEDERAL INLAND REVENUE SERVICE IN SOKOTO METROPOLIS, NIGERIA BASHIR BELLO C82F/38250/2016 A THESIS SUBMITTED IN FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF THE DEGREE OF DOCTOR OF PHILOSOPHY (INDUSTRIAL/ORGANIZATIONAL SOCIOLOGY) IN THE SCHOOL OF HUMANITIES AND SOCIAL SCIENCES, KENYATTA UNIVERSITY MARCH, 2020  ii DECLARATION  iii DEDICATION To the Almighty God I dedicate this thesis to the Almighty God and to my lovely Parents without whom this programme may never have been possible.  iv ACKNOWLEGDEMENT My profound gratitude goes to Almighty God who gave me the life, courage and strength to complete the programme. I shall forever remember my father and mother who have been source of strength and hope in my endeavour. I shall also remain grateful to my supervisors for their professional guidance; (Dr. Francis Kerre and Dr. Henry Rono).Their maturity and simplicity in seeing to my achievement shall ever remain in my sub-consciousness. I appreciate the fatherly role they played in my life. “I shall ever remain indebted to you”. You did not only train me but also made me realize that training can also go along with showing care and love. God blessings shall ever remain with you and your entire families. My special regards also goes to the Chairman of the department Dr. P. Okemwa and the Chairman of the post graduate study Dr. George Evans Owino and the entire staff of Sociology Department of Kenyatta University. The truth must be said “you all are worthy of emulation”. My thanks also go to my wife and children who all contributed immensely to the completion of the program. Despite all the challenges, we were able to adjust the lifestyle and achieved the goal together. Thank you and God bless you.  v TABLE OF CONTENTS DECLARATION .......................................................................................................ii DEDICATION ..........................................................................................................iii ACKNOWLEGDEMENT .......................................................................................iv TABLE OF CONTENTS..........................................................................................v LIST OF TABLES....................................................................................................ix LIST OF FIGURES...................................................................................................x ABBREVIATIONS AND ACRONYMS ................................................................xi OPERATIONAL DEFINITION OF TERMS ......................................................xii ABSTRACT ............................................................................................................xiii CHAPTER ONE: 1.0 INTRODUCTION................................................................1 1.1 Background to the Study ...............................................................................1 1.1.2 Performance in Service Organizations .......................................................1 1.1.3 Indicators of Service Organization.............................................................3 1.1.4 Characteristics of Service Organization .....................................................4 1.1.5 Study limitations.........................................................................................4 1.2 Statement of the Problem ..............................................................................6 1.3 Objectives of the Study..................................................................................7 1.4 Specific objectives are:..................................................................................7 1.5 Research questions: .......................................................................................8 1.6 Research hypotheses......................................................................................8 1.7 Justification of the study................................................................................9 1.8 Significance of the Study...............................................................................9 1.9 Scope of the Study.......................................................................................10 1.10 Limitation of the study ..............................................................................11 1.11 Assumptions ..............................................................................................11 CHAPTER TWO: 2.0 LITERATURE REVIEW ................................................12 2.1 Introduction .................................................................................................12 2.2 Federal Inland Revenue Service (FIRS) as an Organization.......................12 2.3 The Concept of Time...................................................................................14 2.4 The concept time management....................................................................17 2.5 Target of organization and workers‟ time management..............................21  vi 2.6 The Influence of Workers‟ Characteristics on Time Management .............23 2.7 Organizational Practices and Workers‟ Management of Time ...................24 2.8 Gaps in Literature ........................................................................................27 2.8 Theoretical Framework................................................................................28 2.8.1 McGregor's X-Y Theory...........................................................................29 2.8.2 Herzberg's Two-Factor Theory.................................................................32 2.8.3 Vroom's Expectancy Theory ....................................................................33 2.8.4 Conceptual framework .............................................................................35 CHAPTER THREE: 3.0 RESEARCH METHODOLOGY................................38 3.1 Introduction ...............................................................................................38 3.2 Study Design..............................................................................................38 3.3 Site of the Study ..........................................................................................38 3.4 Description of population/ Sampling...........................................................39 3.5 Research instruments...................................................................................41 3.6 Data collection procedures ..........................................................................41 3.6.1 Quantitative Data......................................................................................42 3.6.2 Qualitative Data........................................................................................42 3.7 Management and Analysis of Data:.............................................................43 3.7.1 Quantitative analysis: ...............................................................................43 3.7.2 Qualitative analysis: .................................................................................44 3.8 Ethical Issues ...............................................................................................44 CHAPTER FOUR: 4.0 DATA PRESENTATION, ANALYSIS AND INTERPRETATION...............................................................................................45 4.1 Introduction .................................................................................................45 4.2 Distribution of the Target of FIRS in the last 2011-2016............................45 4.2.1 Distribution of the Actual Collection of FIRS in the Last 2011-2016 .....45 4.3 Description of Workers‟ Time Management and how it influenced the Organizational Outcome.............................................................................46 4.3.1 Distribution of Respondents‟ View on Organization stipulated time of reporting to work......................................................................................48 4.3.2 Distribution of the Respondents‟ View on the organization‟s closing time ...........................................................................................................................49 4.3.3 Distribution of Respondents‟ Reporting Time .........................................50  vii 4.3.4 Distribution of Respondents‟ Closing Time.............................................51 4.3.5 Distribution of Respondents‟ number of times to have reported late to work in the last four weeks ......................................................................51 4.3.6 Distribution of Respondents‟ number of times to have closed work before time in the last four weeks .......................................................................55 4.3.7 Distribution of Respondents‟ view on the Implication of reporting late to work .........................................................................................................58 4.3.8 Distribution of Respondents‟ view on the Implications of closing work before time ...............................................................................................59 4.3.9 Distribution of Respondents‟ view on the Instrument use by FIRS to indicate workers‟ reporting and closing from work.................................60 4.4 Description of the characteristics of workers and its influence on time management................................................................................................64 4.4.1 Distribution of Workers‟ Age and time management ..............................64 4.4.2 Distribution of Respondents‟ Sex.............................................................67 4.4.3 Distribution of Respondents‟ Marital Status ............................................70 4.4.4 Distribution of Respondents‟ Level of Education....................................73 4.4.5 Distribution of Respondents‟ Years of Employment in FIRS..................76 4.4.6 Distribution of Respondents‟ Occupational Status...................................77 4.5 Description of Organizational Practices and its influence on workers‟ time management................................................................................................82 4.5.1 Distribution of Respondents‟ Basic Salary...............................................82 4.5.2 Distribution of Respondents‟‟ Associated allowances .............................84 4.5.3 Distribution of Respondents‟ Promotion in the last seven years..............87 4.5.4 Distribution of Respondents‟ View on the provision of some services ...91 4.5.5 Distribution of Respondents‟ View on Other Organizational Practices in the FIRS ...................................................................................................92 4.5.6 Distribution of Respondents‟ View on a Scale of 1-5 (Not satisfactory, slightly satisfied, moderately satisfied, Satisfactory and Very satisfactory) the organizational practices......................................................................96 4.6 Ways to improve time management and performance ................................98 4.6.1 Distribution of Respondents‟ View on the challenges related to the inability to meet the target .......................................................................98  viii 4.6.2 Distribution of Respondents‟ view on the reward and remuneration for those who conform to organizational time...............................................99 4.6.3 Distribution of Respondents‟ view on the need for proper Supervision and Implementation of Sanctions. ................................................................102 CHAPTER FIVE: 5.0 SUMMARYOF FINDINGS, CONCLUSION AND RECOMMENDATION ........................................................................................106 5.1 Introduction ...............................................................................................106 5.2 The performance and target in service organization from 2011-2018 ......106 5.3 Workers‟ time management has influenced the performance outcome. ...107 5.4 Characteristics of workers and how it influenced workers‟ time management..............................................................................................108 5.5 Organizational Practices & its influence on workers‟ time management .110 5.6 Ways to improve time management and performance ..............................110 5.7 Conclusion.................................................................................................111 5.8 Recommendation.......................................................................................114 5.9 Implication for Further Research and policy.............................................116 REFERENCES ......................................................................................................117 APPENDICES........................................................................................................128 Appendix 1: Questionnaire..............................................................................128 Appendix 2: IDI- Guide...................................................................................133 Appendix 3: KII- Guide...................................................................................134 Appendix 4: Research Authorization Letter from Kenyatta University..........135 Appendix 5: Research Approval Letter...........................................................136  ix LIST OF TABLES Table 3.1 Patten of participant selection for the In-depth Interviews (IDIs) and Key Informant Interviews (KIIs) in the FIRS........................................................... 41 Table 4.1 Annual Summary of Collection from Year 2011-2018............................. 46 Table 4.2 Distribution of Respondents‟ Reporting Time .......................................... 51 Table 4.3 Distribution of Respondents‟ Closing Time.............................................. 55 Table 4.4 Distribution of Respondents‟ Number of Time to have reported late in the last four weeks................................................................... 52 Table 4.5 Distribution of Respondents‟ number of time to have closed work before time in the last four weeks ........................................................... 56 Table 4.6 Distribution of Respondents‟ View on the Implication of reporting late to work ....................................................................................... 59 Table 4.7 Distribution of Respondents‟ View on the Implication of closing work before time................................................................................................ 60 Table 4.8 Respondent‟s Age Distribution ................................................................. 64 Table 4.9 Respondent‟s Sex Distribution.................................................................. 68 Table 4.10 Respondent‟s Marital Status Distribution ............................................... 71 Table 4.11 Distribution of Respondent by Level of Education................................. 74 Table 4.12 Distribution of Respondent by Years of Employment ............................ 77 Table 4.13 Distribution of Respondent by Occupational Status ............................... 77 Table 4.14 Distribution of Respondents‟ Basic Salary ............................................. 83 Table 4.15 Distribution of Respondent Associated Allowances............................... 85 Table 4.16 Distribution of Respondents‟ Promotion in the last Seven Years........... 87 Table 4.17 Distribution of Respondents‟ View on Provision of Services................. 91 Table 4.18 Distribution of Respondents‟ View on Other Issues in FIRS ................. 92 Table 4.19 Presents Respondents‟ View on the Scale of 1-5 the organizational practices..................................................................................... 97 Table 4.20 Distribution of Respondents‟ View on the Challenges related to inability to meet the target ............................................................................................... 99  x LIST OF FIGURES Figure 1: Conceptual framework............................................................................... 35 Figure 3.1: Sokoto State on the Nigeria Map........................................................... 39 Figure 4.1: Distribution of respondent‟s time of reporting and accomplishing their targets ....................................................................................................... 47 Figure 4.2 Distribution of respondent‟s age to reporting time to work..................... 66 Figure 4.3 Distribution of respondent‟s times closed before close time by Age ...... 67 Figure 4.4 Distribution of respondent‟s Sex to reporting time to work .................... 69 Figure 4.5: Distribution of respondent‟s times closed before close time by gender . 70 Figure 4.6: Distribution of respondent‟s marital status to reporting time to work.... 72 Figure 4.7 Distribution of respondent‟s times closed before close time by marital status................................................................................................. 73 Figure 4.8 Distribution of respondent‟s Educational status to reporting time to work75 Figure 4.9 Distribution of respondent‟s times closed before close time by Educational status.............................................................................................. 76 Figure 4.10: Distribution of respondent‟s present occupation status to reporting time to work............................................................................................................... 78 Figure 4.11 Distribution of respondent‟s times closed before close time by Occupational status....................................................................................... 79 Figure 4.12 Distribution of respondents‟ reporting time by provision of basic salary84 Figure 4.13 Distribution of respondents‟ reporting time by provision of allowances86 Figure 4.14 Distribution of respondents‟ reporting time by number of promotion... 88  xi ABBREVIATIONS AND ACRONYMS FIRS----------------------------------------- Federal Inland Revenue Services  xii OPERATIONAL DEFINITION OF TERMS Organizational practices - Organizational practices are those motivational incentives provided by the organization such as financial reward and non-financial rewards such as promotion, provision of basic salary and allowances Performance - Performance in this study refers to how much the organization has been achieving its target. Workers’ characteristics These are those features or qualities that personnel possess. They are those things that serve personnel‟s identity. The indicators are: age, marital status, family size, educational status, occupational status Time Management - Time management empirical indicators are workers‟ time of reporting to and closure from work. That is, the time workers report to work and leave from work. Measurement of time management in this regard will therefore not include how workers manage their time in other organizations‟ activities Workers’ characteristics These are those features or qualities that personnel possess. They are those things that serve personnel‟s identity. The indicators are: age, marital status, family size, educational status, occupational status  xiii ABSTRACT Organizations are primarily designed to achieve some specific goals. The fact remains that workers in every organization have a role to play for the purpose of achieving goals which organizations are designed to achieve. Directly or indirectly, therefore, workers‟ commitment to the realization of organizational goal is a major parameter that can be used to measure the performance of organization. One of the indices of workers commitment to the realization of organizational goal is their ability to report to work on time and leave work at the appropriate time. Although, there are other factors that may affect realization of organizational goals, workers‟ management of time remain vital area of focus. The study objectives were to: identify how workers‟ time management influenced the performance outcome, examine the performance and targets (outcomes)in FIRS, examine how characteristics of the workers influenced time management; examine the influence of Federal Inland Revenue practices on workers time management; and establish ways to improve time management and performance in service organization. The study adopted the following questions: What has been the target and performance in service organizations? To what extent has time management influenced the performance outcome? To what extent has the characteristics (Age, gender, education, marital status) of the workers influenced time management? To what extent has the organizational practice (Recruitment, promotion, motivational incentives, training, competence and sanction) influence workers‟ time management? Both the quantitative and the qualitative methods were used to conduct the research. The researcher employed the use of Statistical Package for Social Sciences (SPSS 20), STATA, tables, graphs, frequencies, percentages, Likert scale, analysis of variance and regression process to analyze the collected data and measure the relationships) between the dependent and independent variables (the hypotheses). The researchers also employed the use of Nvivo software (Version 10) to process and analyze the qualitative data collected. The findings of the study revealed that workers‟ time management has influence on organizational outcome. The research identified that organizational practices such as recruitment, promotion, motivational incentives, basic salary, allowances, training, competence, sanction and penalty as well as the characteristics of workers such as the age; sex; marital status; level of education; occupational status and the number of years in employment influence workers‟ time management. The study also found that there was need to improve on the various organizational practices because these practices had a lot of influence on how workers managed their work time. Based on the findings of the study, it was recommended that the management should improve the organizational practices so as to improve workers‟ commitment to work as well as improve the outcome of the organization. It was also recommended that there should be penalties for workers who poorly managed organizational time. Key word: Organization‟ Outcome, Organization practices, Workers characteristics, Time management  1 CHAPTER ONE: 1.0 INTRODUCTION 1.1 Background to the Study 1.1.2 Performance in Service Organizations Globally, the issue of performance in the service organization has been a major concern of scholars. For example Batt, R., & Doellgast (2003) from Cornell University, in New York were of the view that the issue of performance in service organization is essential because of the fact that, over two-thirds of employment in advanced economies could be found in the service organizations. They were also of the view that productivity development, better outcome and growth in the services organizations are historically low which made them lag far behind manufacturing organizations and as a result, wages in production level service jobs remain low. They found that the rise in the labor costs in service organizations has increased to over 5 per cent of total costs and that of the manufacturing to be less than 25 per cent of costs. In a bid to examine the factors affecting performance in service organization, they therefore focused on the management practices such as investment in the skills and training of the workforce. Gavrea, Ilies and Stregerean, (2011), also stated that the continuous performance of service organizations is pertinent. This is because performance in service organizations enhances growth and progress of a nation. To arrive at this view they had examined the determinants of organizational performance in the Romania companies. Many studies have been carried out worldwide focusing on the performance of organizations (Sonnentag & Frese 2001; Lebans & Eruske, 2006; GavreaIlies & Stegerean2011; Gaurea, et al, 2011)  2 According to Agbolade & Anthon (2011), organizations are established to maximize on performance. Performance has been described as a set of financial and nonfinancial tools which give records on the level of fulfillment of objectives and consequences (Lebans & Euske 2006). The extent to which an organization is successful in reaching its target has been described as the cornerstone for the evaluation of organizational performance (Teryima, Victor & Isaac, 2014). Many of the organizations in the developing countries seem to be characterized by underperformance and shortfalls on related targets. Kamara, (2016) and Rukundo, (2018) have conducted researches in Kenya and sub-Saharan Africa respectively, with their studies focusing on proffering explanation to the performance of service organization in Africa. In Nigeria, Federal Inland Revenue Service is a service organization. It is the primary revenue generating agency of the Nigerian Government. It is saddled with the responsibilities of administering all Federal Tax Laws. The major functions of FIRS include assessing, collecting and accounting taxes paid into the Federation account. These taxes are subsequently shared by the three tiers of Government (Federal, State and Local government). Researchers have conducted different studies in a bid to proffer explanations to the performance in the FIRS as an organization. Studies such as, Adeyeye (2019), “Improving Tax Administration through Technology Innovation in Nigeria”; Jonathan, Abdul-Salaam, Oluwasanmi, & Rusu, (2018), “Business-IT Alignment Barriers in a Public Organisation: The Case of Federal Inland Revenue Service of Nigeria”; Obiageli, (2009), “The analysis of value added