Evaluation of the Effectiveness of Staff Performance Appraisal Process in the Value Added Tax (VAT) Service : a Case Study of the Ringway Local Vat Office
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Date
2009-08-25
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Abstract
Productivity is very important in every organization. This is because it is only with high level of productivity that strategic goals can be achieved. Organizational productivity depends largely on controlling the interplay of at least three resources namely: capital, technology and human resource.
The appraisal of staff of the VAT Service is an annual event which starts with target setting at the end of the year preceeding the appraisal year. The idea is that officers are expected to set target for themselves and work towards achieving the set target with the help of the supervisors in the appraisal year. The target, which should be set voluntarily by officers are sometimes forced down the throat of officers. Mid-year appraisals are not done by supervisors.
The general objective of the study was to conduct a study on the performance appraisal process at the VAT Service (Ringway Local VAT Office). It was also to determine the value appraisers and appraisees attach to performance appraisal and verify whether the current mode of performance appraisal motivates staff to improve upon their performance and the level of objectivity of Supervisors in appraising Subordinates
In undertaking this research, primary data (questionnaires and interviews) and secondary data were used. The study revealed that in taking key decisions about officers in the service, performance appraisal was taken into consideration, and that every officer got the chance to be appraised.
It is recommended that supervisors should set targets in consultation with officers and that they should be done at the beginning of the appraisal year. Feedback should always be given to the subordinates.
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A thesis submitted to the Department of Managerial Sciences,
Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirements for the degree of Executive Master of Business Administration, 2009