An investigation of knowledge management and its influence on organisational performance: a case study of the Zambia revenue authority.

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Namfukwe, Lukonde
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The University of Zambia
This study examined the knowledge management practices and its influence on 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. 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 include formal discussions/brainstorming, meetings/discussions, appraisals/evaluations, and lessons learned from projects. 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. Overall, it was established that KM practices significantly influence organisational performance. The findings revealed a positive highly significant relationship between Knowledge Capture and Acquisition and Organisational Performance. A significant positive relationship was also found between Knowledge Storage practices and Organisational Performance and between knowledge Sharing practices and Organisational Performance. However, no significant relationship was found between Knowledge Utilisation practices and Organisational Performance. The study findings provide a basic understanding of knowledge management practices and their influence on 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 management practices, knowledge sharing, performance, storage, strategy.
Knowledge management. , Knowledge management practices. , Organizational learning.