Knowledge management and performance at the Zambia Revenue Authority

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Date
2023
Authors
Namfukwe, Lukonde
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The University of Zambia
Abstract
This study examined the knowledge management practices and performance at the Zambia Revenue Authority Headquarters in Lusaka. A case study design based on the quantitative approach was used in conducting this study. The data was collected through structured questionnaires comprising of closed-ended questions. A total of 108 employees responded to the questionnaire. SPSS version 25 was used as the statistical software for data analysis. Descriptive statistics including frequencies and percentages were used. The study findings revealed that a slightly large proportion (58%) of the respondents reported that there is a KM strategy/or policy at the Authority. The study findings suggest that KM has been partially integrated in the operations of the Authority. The study found that the Authority has several KM strategies in place to support the process of managing knowledge within the institution. The most common type of KM strategies reported by the respondents included database management systems (81.5%), Website (s) on its activities (74%), shared databases (71.3%), electronic mails (70.4%), internet and intranet (66.7%).The study established several knowledge capture and acquisition sources commonly used to capture and acquire knowledge at the Authority which include formal discussions/brainstorming, meetings/discussions, appraisals/evaluations, and lessons learned from projects. These knowledge capture and acquisition sources were considered very important in terms of how they capture and acquire knowledge at the Authority. The study found that knowledge is moderately shared among different functional units within the Authority. Most of the respondents (76.9%) broadly agreed that the Authority utilises various written devices such as newsletter and manuals, to store the knowledge they capture from employees. The study also found that the Authority has different publications to display the captured knowledge. The study findings provide a basic understanding of knowledge management practices and performance at the Zambia Revenue Authority. The study recommends that tax organisations should adopt KM practices to enhance their organisational performance; and consequently may improve their service delivery. Keywords: Employees, knowledge management practices, knowledge capture and acquisition, knowledge sharing, performance, storage, strategy.
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