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dc.contributor.advisorvan Duivenboden, Hein
dc.contributor.authorKariuki, Elizabeth Judy Nyawira.*
dc.date.accessioned2013-12-06T15:08:18Z
dc.date.available2013-12-06T15:08:18Z
dc.date.issued2013-12-06
dc.identifier.urihttp://hdl.handle.net/10454/5757
dc.description.abstractSemi-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.en_US
dc.language.isoenen_US
dc.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>.en_US
dc.subjectKey performance indicatorsen_US
dc.subjectRevenue authoritiesen_US
dc.subjectEfficiencyen_US
dc.subjectEffectivenessen_US
dc.subjectStrategicen_US
dc.subjectCase studyen_US
dc.subjectAfricaen_US
dc.subjectSemi-autonomous revenue authoritiesen_US
dc.subjectPerformance measurementen_US
dc.titlePerformance measurement in African semi-autonomous revenue authorities : The case of Kenya, South Africa and Tanzania. How can performance measures in African semi-autonomous revenue authorities (ARAs) be strategic, efficient and effective?en_US
dc.type.qualificationleveldoctoralen_US
dc.publisher.institutionUniversity of Bradfordeng
dc.publisher.departmentSchool of Managementen_US
dc.typeThesiseng
dc.type.qualificationnameDBAen_US
dc.date.awarded2012
refterms.dateFOA2018-07-19T10:12:44Z


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