Examining the impact of incentives on employee’s performance: A case study of the Ghana revenue authority in the Northern Region

Aboko Akudugu *, Diedong Abiba Mwinikoma Mavis and Alhassan Mbawin Akudugu

Department of Secretaryship and Management Studies, Tamale Technical University, P.O. Box 3 E/R, Tamale, Ghana.
 
Research Article
World Journal of Advanced Research and Reviews, 2023, 20(02), 032–040
Article DOI: 10.30574/wjarr.2023.20.2.2180
 
Publication history: 
Received on 16 September 2023; revised on 25 October 2023; accepted on 27 October 2023
 
Abstract: 
This study employed a quantitative research design, converting responses into numerical values to mitigate potential biases arising from subjective interpretation. It focuses on the Northern Area offices of the Ghana Revenue Authority (GRA). A total of 120 staff members were considered for the study. A sample size of 92 staff members was selected using a simple random sampling technique. Data was collected through a questionnaire employing a five-point Likert scale. The instrument's reliability was assessed with Cronbach's Alpha (α = 0.784), signifying high reliability. The study's results show a high level of significance (Sig=0.000) for both financial and non-financial incentives, indicating their statistical significance in predicting employee performance. Regression analysis revealed that incentives significantly impact employee performance (Beta = 18.04, p = 0.037). The coefficient (a = 0.672) suggests a strong positive linear relationship, with 32.3% of variance explained by incentives. The adjusted R square (0.641) indicates a robust relationship considering the number of predictors. GRA should offer a mix of both financial and non-financial incentives, tailored to the specific needs and preferences of employees.
 
Keywords: 
Employee Performance; Incentives; Ghana Revenue Authority; Northern Area
 
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