Strategic Management Practices and Implementation of Management Systems in Kenya Revenue Authority
DOI:
https://doi.org/10.53819/81018102t5433Abstract
Most businesses in Kenya, including state corporations, lack formalized plans and operational strategies that can guide the actualization of firm goals. The general objective of this study was to determine the effect of strategic management practices on the implementation of strategy management systems in Kenyan state corporations, with specific focus on Kenya Revenue Authority. The specific objectives were to assess the effect of strategic planning practices, strategic leadership practices, organizational cultural practices and strategic partnerships on strategy management systems implementation in Kenyan state corporations. The study was anchored on three theoretical frameworks: Contingency theory of leadership, continuous improvement theory, and customer focus theory. A descriptive research design was employed, targeting a population of 150 KRA management staff comprising management, technical, and service delivery staff. The census and stratified sampling methods were adopted to include the entire population as the study's sample size. A self-administered semi-structured questionnaire incorporating a four-point Likert scale was used for data collection, administered through a drop-and-pick method. A pilot study was conducted on 38 NCA managers to measure content and face validity, while the Cronbach's alpha coefficient was used to assess the reliability of the research instrument. Data was analyzed using the Statistical Package for Social Sciences, with descriptive statistics including the mean, frequency and standard deviation. Results revealed that strategic planning had a positive and statistically significant influence on strategy management systems implementation. Strategic leadership and organizational culture indicated negative but significant relationships with strategy management systems implementation, suggesting possible misalignments in leadership practices and cultural dynamics. Strategic partnerships indicated a positive relationship with strategy management systems implementation but was not statistically significant. The study recommends that organizations should audit internal leadership to identify the misalignment between management actions and strategic objectives. Managers should also ensure that the staff are well informed on strategy management systems implementation. Additionally, organizations should form strategic partnerships and ensure that it shares information and its risks with its partners.
Keywords: Strategic management practices, implementation, management systems, Kenya Revenue Authority.
References
Aggarwal, R., & Ranganathan, P. (2019). Study designs: Part 2 – Descriptive studies. Perspectives in Clinical Research, 10(1), 34–38. https://doi.org/10.4103/picr.PICR_154_18
Barrozo, E. (2020). Strategic management system for competitive business performance: A literature review. The ASTR Research Journal.
Celestine, J., & Matiku, E. (2021). Nexus between internal controls system and effectiveness in revenue collection in energy utilities in Tanzania. Asian Journal of Economics, Business and Accounting. https://doi.org/10.9734/ajeba/2021/v21i1230452
Elbanna, S., Andrews, R., & Pollanen, R. (2015). Strategic planning and implementation success in public service organizations: Evidence from Canada. Public Management Review, 18(7), 1017–1042. https://doi.org/10.1080/14719037.2015.1051576
Emami, A., Welsh, D. H., Davari, A., & Rezazadeh, A. (2022). Examining the relationship between strategic alliances and the performance of small entrepreneurial firms in telecommunications. International Entrepreneurship and Management Journal, 18(3), 1201–1225. https://doi.org/10.1007/s11365-021-00781-3
Githaiga, I. M. (2019). Effect of strategic management practices on implementation of quality management systems for state corporations in Kenya. http://hdl.handle.net/123456789/5019
Grewatsch, S., Kennedy, S., & Tima, B. P. (2021). Tackling wicked problems in strategic management with systems thinking. Strategic Organization. https://doi.org/10.1177/14761270211038635
Hadrawi, H., Al-Obaidi, A. K., & Abbas, Z. A. (2018). Evaluation of strategic leadership practices and critical success factors for competitiveness in Iraqi manufacturing sector: A descriptive analysis. ARPN Journal of Engineering and Applied Sciences.
Henry, A. (2021). Understanding strategic management. Oxford University Press. https://doi.org/10.1093/hebz/9780198859833.001.0001
Janjić, V., Bogićević, J., & Krstić, B. (2019). Kaizen as a global business philosophy for continuous improvement of business performance. Ekonomika, 65(1), 31–44. https://doi.org/10.5937/ekonomika1902013J
Jobrube, B., E., O., & Kepha, O. (2021). Influence of strategic management best practices on performance of commercial building projects registered by National Construction Authority in Nairobi City County, Kenya. Journal of Business and Strategic Management.
Kefa, P. K., & Iravo, M. A. (2018). Influence of strategic planning on performance of non-governmental organizations in Kenya: A case of One Acre Fund agriculture project. International Journal of Scientific and Research Publications (IJSRP), 8(9).
Kheyley, I. A., & Ragui, M. (2018). Strategic leadership involvement and strategy implementation among parastatals in Kenya. European Journal of Business and Strategic Management.
Kichwen, B. K. (2024). Strategic innovations adopted by Kenya Revenue Authority to changes in the external environment. https://erepository.uonbi.ac.ke/handle/11295/167492
Kiilu, J. M., & Awuor, E. (2022). Ethical leadership and performance of parastatals in Kenya: A case study of Kenya Airports Authority. Journal of Human Resource & Leadership.
Kyalo, J. (2023). Organizational culture and strategy implementation in Kenya government tourism agencies. European Journal of Philosophy, Culture and Religion.
Lerai, S. E., Rintari, N. R., & Moguche, A. M. (2023). Influence of strategic planning on organizational performance among commercial-based parastatals in Kenya. Journal of Business and Strategic Management.
Maina, K. C., & Awuor, E. (2020). Leadership commitment and performance of QMS in concrete products manufacturing companies in Kenya. International Academic Journal of Innovation, Leadership and Entrepreneurship.
Maina, M. (2021). Influence of strategic leadership on financial performance of savings and credit co-operative societies in Nairobi City County, Kenya. Edith Cowan Journal of Human Resource and Leadership.
Migot, L. O., & Paul, S. N. (2019). Determinants of successful implementation of integrated tax projects of Kenya Revenue Authority. Journal of Entrepreneurship and Project Management.
Muhatia, B. M., Kimani, J. M., & Macharia, S. (2020). Effect of organizational resources on strategic plan implementation in state corporations in Kenya: Case of Postal Corporation of Kenya. The International Journal of Business & Management. https://doi.org/10.24940/theijbm/2020/v8/i8/BM2008-034
Mukhongo, W. B., Atandi, F. G., & Okonda, M. W. (2023). Strategic partnerships and organizational performance of broadcasters in Kenya. International Journal of Social Science Research and Review, 6(9), 92–105. https://doi.org/10.47814/ijssrr.v6i9.1594
Mwando, E., & Muturi, W. (2016). Strategic management practices in the Government of Kenya ministries and their role in change implementation. International Journal of Recent Research in Commerce Economics and Management.
Mwaura, C. M. (2017). Effect of organizational culture on strategy implementation: A study of three companies in the construction sector in Nairobi, Kenya. http://thesisbank.jhia.ac.ke/id/eprint/2249
Ndung’u, G. N. (2018). The influence of organizational culture on the process of implementing a quality management system in small and medium cloud companies in Nairobi.
Njenga, J. W., Kariuki, P. M., & Wanjohi, P. (2023). Influence of strategic communication on performance of state corporations in Kenya. Journal of Strategic Management.
Njeru, P. W. (2025). Assessing strategic alliances’ influence on performance of commercial banks in Kenya. African Journal of Empirical Research, 6(2), 614–625. https://doi.org/10.51867/ajernet.6.2.52
Nyong’a, T. M., & Maina, R. (2019). Influence of strategic leadership on strategy implementation at Kenya Revenue Authority, Southern Region. International Academic Journal of Human Resource and Business Administration.
Oakland, J. S., Oakland, R. J., & Turner, M. A. (2020). Total quality management and operational excellence: Text with cases. Routledge. https://doi.org/10.4324/9781315561974
Obiero, J. O., & Genga, P. (2018). Strategy implementation and performance of Kenya Revenue Authority. International Academic Journal of Human Resource and Business Administration.
Odhiambo, E., & Njuguna, R. (2021). Strategic management practices and performance of health NGOs in Nairobi City County, Kenya. Journal of Strategic Management. https://doi.org/10.47672/jsm.669
Palong, N. S., & Kimutai, G. (2022). Leadership and customer focus on sustainability of smallholder dairy farming projects in Kajiado County, Kenya. Business Administration and Management Research Journal.
Pasaribu, F., Ni Bulan, T. R., Muzakir, M., & Pratama, K. (2021). Impact of strategic leadership and organizational innovation on strategic management: Mediational role of IT capability. Polish Journal of Management Studies, 23(2), 321–335. https://doi.org/10.17512/pjms.2021.24.2.22
Rahman, M. M. (2016). Leadership: Analysis of trait, behaviour, and contingency theories. GRIN Verlag.
Scheepers, C., & Reddy, M. (2019). Influence of organizational culture on strategy execution in a South African organization. Journal of Applied Business Research, 35(3), 71–84. https://doi.org/10.19030/jabr.v35i4.10305
Shimengah, M. M. (2018). Influence of strategic leadership practices on service delivery within county governments in Kenya: A literature review. Journal of Strategic Management. https://doi.org/10.47672/jsm.326
Vita, C. N., & Genga, P. (2018). Strategic management practices and implementation of projects in Makueni County Government, Kenya. International Academic Journal of Human Resource and Business Administration.
Yang, Y., Zheng, Y., Xie, G., & Tian, Y. (2022). Influence mechanism of strategic partnership on enterprise performance: Chain mediating role of information sharing and supply chain flexibility. Sustainability, 14(3), 1–21. https://doi.org/10.3390/su14084800
