Improving public agency performance using balanced scorecard in Lagos Internal Revenue Service (LIRS)
Journal Title: Journal of Research in Emerging Markets - Year 2019, Vol 1, Issue 3
Abstract
Improving public agency performance vis-à-vis productivity is the greatest challenge facing the public sector. The main objective of this study is to determine the effectiveness of performance measurement using balanced scorecard (BSC) in Lagos Internal Revenue Service (LIRS). Primary and secondary data were utilized for the study. The primary data collected was analyzed using both descriptive and inferential statistics. Descriptive statistics, such as frequency tables and simple percentages, were used in data presentation and analysis. while the stated hypotheses were tested using Regression Analysis. The study adopts the theory of change (ToC) postulated by Weiss as a theoretical basis. The findings of the study reveal that using the balanced scorecard to measure performance periodically with stakeholders' reflection in LIRS has increased significantly the annual revenue generation in Lagos State. The study recommends among others that more attention should be paid to the provision of adequate incentives as well as training and development on contemporary issues in tax management for tax officers to promote their efficiency and effectiveness in developing economies including Nigeria. Furthermore, since citizens' expectation on societal general development and demand varies across various divisions and localities in Lagos State, the state government should, therefore, accommodate the aspirations of the various groups to engender sustainable tax compliance by citizens.
Authors and Affiliations
Jacob Olufemi Fatile, Ogunlela Yemisi, Akindele Iyiola Tomilayo, Oluwole Kazeem Sanni
Keywords
Related Articles
- EP ID EP646862
- DOI 10.30585/jrems.v1i3.347
- Views 68
- Downloads 0
Information Processing Effects of Accounting Consistency: Evidence from Egypt
Using path analysis, this study investigates the direct and indirect effect of accounting consistency and accounting-based earnings quality proxy on market synchronicity of the Egyptian listed firms. We fir...
Bank credit and economic activity in a developing economy
The importance of bank credit to financing economic activity and development has been the subject of empirical analysis for decades. This paper contributes to the debate by evaluating the effect of bank credit on economi...
Organizational environment best practices: Empirical evidence from the UAE
The present study is a modest attempt to bridge the gap between the rich western theories and the under-researched eastern contexts, namely UAE and to deeply explore the organizational practices and the quality of work-l...
The (lack of) momentum effect in the UAE stock market
We investigate the momentum effect in the United Arab Emirates equity returns. Using a dataset of 124 firms listed in the UAE stock markets in the period January 2004 – March 2019, we form portfolios from one-way sorts o...
Culture Convergence of Manufacturing Managers in Mexico, Korea, Hong Kong, and USA
This study evaluates cultural values of mid-level managers working in manufacturing firms located in four countries to attempt to detect purposeful movements towards cultural value convergence, if...