Professional Documents
Culture Documents
ORGANIZATIONS
A C A S E STUDY O F K E N Y A R E V E N U E A U T H O R I T Y
BY
ANNE N. MPUTHIA
UNITED S T A T E S I N T E R N A T I O N A L U N I V E R S I T Y
\
SUMMER 2014
USIU-A
400000017931
STUDENT 'S DECLARATION
I, the undersigned, declare that this is my original work and has not been submitted
to any other college, institution or university other than the United States
International University in Nairobi for academic credit.
This project has been presented for examination with my approval as the appointed
supervisor.
Signed: Date:
Signed: Date:
11
COPYRIGHT
All rights reserved. No part of this project may be reproduced or distributed in any
or by any means or stored in a database without prior written permission from the au
© 2014 by Anne Nkatha Mputhia.
iii
ABSTRACT
The purpose of this study was to determine the impact of effective delegation
Organizations. This study was guided by the following research questions: What a
criteria for effective delegation in organizations, what are the barriers to effec
delegation in organizations and what are the benefits of effective delegation
organizations?
A case study research design was used to conduct this research. The target pop
consisted of Senior Tax Officers at Kenya Revenue Authority (KRA). Stratified rand
sampling was used to select a sample size of 316 Senior Tax Officers. Data was colle
using a structured questionnaire. The questionnaire was first piloted to ensur
relevance and reliability. Data was analyzed using descriptive statistics in term
frequency distribution and percentages. The results were presented in figures and
Statistical Package for Social Sciences (SPSS) was used as a tool for data analysis.
The major findings on the criteria for effective delegation in organization revealed
majority of the respondents did not follow some of the essential steps in the effe
delegation process including: task suitability, task definition, goal definition, identi
the right person and proper training. The respondent also indicated that staffs b
clarification of expectations, organization structure and role definition were key facto
effective delegation.
On the extent to which officers experienced the barriers while delegating, lack
confidence, preferring to do work themselves, lack of trust in employees, hav
inexperienced staff and neglect in level of authority contributed to a large extent
delegation was not effective. The other factors provided by the respondents on
barriers that prevent effective delegation included not having enough time to do the
and not having enough resources.
The major findings also showed that delegation benefits the organization as well a
managers and employees by building and developing skills, meeting deadlines, enha
job satisfaction and improving productivity of the organization. The respondents
iv
mentioned other benefits of effective delegation such as sharing of knowledge, impr
communication and facilitating teamwork among the employee and management.
The conclusion drawn from the findings of this study is that Senior Tax Officers did
effectively delegate responsibilities to their subordinates. The study revealed that th
Officers faced individual and organizational barriers when delegating. The study
revealed that delegation has many benefits for the managers, employees and
organization; it builds and develops skills, enhances job satisfaction and impr
productivity.
The study recommends that officers should be trained through various courses
seminars on delegation in order to be effective in the delegation process. Tax Of
need to consider employee's input during the planning process of delegation by arr
for team building to enhance relationships and communication with their subordina
alleviate the barriers to delegation. The study recommends that a wider research s
be conducted on Kenya Revenue employees in non management to determine
perceptions of delegation practices. A comparison could then be made on similaritie
differences between the two studies and an action plan developed to address differe
The managers should be educated on the benefits of effective delegation.
V
ACKNOWLEDGEMENT
I wish to acknowledge the Almighty God for seeing me through the EMOD Program
1 would like to acknowledge with appreciation the effort of my supervisor Dr. Geo
K'Aol for the support, guidance and direction during the preparation for this w
shaping my mind and helping appreciate research issues.
To my classmates and peers in the university in the many hours we spent togethe
shared so much joy and happiness and for contributing so much to the knowledg
have through the study groups and questions they asked and some of which
answered.
To my parents and other close family members and friends who prayed and endure
absence in a lot of important occasions and events.
There are numerous others that I cannot specifically mention, but to all I say thank
very much; may the Almighty God bless you all and continue to show his mercy a
has always done.
vi
DEDICATION
I dedicate this paper to my employer and to my family.
vii
T A B L E OF CONTENTS
STUDENT DECLARATION ii
COPYRIGHT iii
ABSTRACT iv
ACKNOWLEDGEMENT vi
DEDICATION vii
TABLE OF CONTENT viii
LIST OF FIGURES x
LIST OF TABLES xi
CHAPTER ONE
1.0 INTRODUCTION 1
1.1 Background of the Problem 1
1.2 Statement of the Problem 3
1.3 Purpose of the Study 4
1.4 Research Questions
1.5 Significance of the Study 5
1.6 Scope of the Study 5
1.7 Definition of Terms 6
1.8 Chapter S ummary 7
CHAPTER TWO
2.0 LITERATURE R E V I E W 8
2.1 Introduction 8
2.2 Criteria for Effective Delegation 8
2.3 Barriers to Effective Delegation 14
2.4 Benefits of Effective Delegation 24
2.5 Chapter Summary 29
CHAPTER T H R E E
3.0 RESEARCH METHODOLOGY 30
3.1 Introduction 30
3.2 Research Design 30
viii
3.3 Population and Sampling Design 30
3.4 Data Collection Method 32
3.5 Research Procedure 33
3.6 Data Analysis Method_ 34
3.7 Chapter Summary 34
CHAPTER FOUR
4.0 RESULTS AND FINDINGS ^35
4.1 Introduction 35
4.2 General Characteristics of the Study Group 35
4.3 Criteria for Delegation 38
4.4 Barriers of Delegation 46
4.5 Benefits of Delegation 52
4.6 Chapter Summary 59
CHAPTER FIVE
5.0 DISCUSSION, CONCLUSIONS AND RECOMMENDATIONS 61
5.1 Introduction 61
5.2 Summary 61
5.3 Discussion 62
5.4 Conclusion 66
5.5 Recommendations 67
REFERENCES 69
APPENDIX I : COVER L E T T E R 74
APPENDIX I I : RESEARCH QUESTIONNAIRES 75
APPENDIX III: T A B L E FOR DETERMINING SAMPLE SIZE 79
ix
L I S T OF FIGURES
Figure 2.1: Tannebaum and Schmidt Continuum Delegation Model 11
Figure 2.2 Delegation Process Framework 12
Figure 4.1: Criteria to Improve Delegation 46
Figure 4.2: Barriers to Effective Delegation 52
Figure 4.3 Benefits of Delegation 59
X
L I S T OF T A B L E S
Table 3.1 Population Distribution 31
Table 3.2: Sample Size Distribution 32
Table 4.1 Gender 35
Table 4.2 Ages 36
Table 4.3 Current Position 36
Table 4.4 Years in Management 37
Table 4.5 Direct Reports 37
Table 4.6 Education level 38
Table 4.7 Frequency of Assigning Work 38
Table 4.8: Managers input whether Task is Suitable 39
Table 4.9 Define the task 39
Table 4.10 Identify key goals 40
Table 4.11 Plan the Delegation 40
Table 4.12: Identify the Right Person 41
Table 4.13: Anticipate problems 41
Table 4.14: Ensure proper training 42
Table 4.15: Establish Clear Reporting Links 42
Table 4.16 Establish Scope of Authority 43
Table 4.17: Agree on Time-scale 43
Table 4.18 Agree on milestone 44
Table 4.19 Establish Key Performance Indicators 44
Table 4.20: Give specific feedback 45
Table 4.21: Do work yourself 47
Table 4.22: Lack confidence 47
Table 4.23: No time to train 48
Table 4.24: Lack of trust in employees 48
Table 4.25: Negotiate boundaries 49
Table 4.26: Inexperienced staff 49
Table 4.27: Neglect level of authority 50
Table 4.28: Resist Responsibility 50
xi
Table 4.29 Success is my Responsibility 51
Table 4.30: Decision are Made Under Crisis 51
Table 4.31: Build New Skills 53
Table 4.32: Work Deadlines are met 53
Table 4.33: Employees become Committed 54
Table 4.34: Control less Difficult 54
Table 4.35: Growth and Development 55
Table 4.36: Performance can be measured 55
Table 4.37: Staff Satisfaction and Recognition Enhanced 56
Table 4.38: Manage Effectively 56
Table 4.39: More Productivity 57
Table 4.40: less travel and stress 57
Table 4.41: More time to manage 58
xii
C H A P T E R ONE
1.0 INTRODUCTION
1.1 Background of the Study
Time is a precious commodity for any leader and should be wisely invested in d
making activities that are distinctively suited to accomplish (Hughes, 2012). It is not
recognize what it takes to be a manager. In a many organizations, it is not likely or
for any one individual to carry out all essential activities to create, maintain and grow
enterprise (Smith, 2012). Fact is that to become an effective manager, you need to b
efficiently and successfully integrate people and activities in order to meet your team
and your organization's goals (Northouse, 2013).
Delegation as a leadership skill is very important for improving the efficiency and mo
of supervisors and employees as through delegation they actively participate in
making (Heller, 1998). Many writers who have addressed delegation have done so in
text of participative decision making. Yukl (1981) defined delegation as a sub
participative decision making; most treatments of delegation have included it on co
processes by which subordinates may be involved in decision making. Broadly, dele
"the act of authorizing to act as representative or agent for another" (Mish, 2008
2012).
Delegation is not only used for freeing up the boss's time but as a management tec
can be used to build up your people and yourself (Lawson, 2007). A manager must en
delegation happens properly. Just as significantly, as the recipient of delegated task
suggest improvements to the delegation process and understanding especially i f
could use the help. This will give you the opportunity to 'manage upwards' and cons
enhance your skills. Managing upwards is a central skill in delegation and this is de
by the way you receive and agree to do delegated tasks (Finch & Maddux, 2006). To
subordinate performance when letting go one must first, ensure that high stand
established and understood by the employee. The boss must personally demonst
standards and communicate them to the subordinate and organization at large. Sec
vision and objective must be clearly understood and explicit. When delegating respo
it should be described in detail, defining necessary parameters and establishing pe
standards (Smith, 2012). It is critical for the manager to know that the ultimate respon
1
lies with him. Therefore it is necessary to delegate as this helps an organization g
become successful.
In order for the manager to focus on more strategic and suitable matters it is bes
manager to expand objectives and pressures to do more with less by assessing wh
carry out specific activities. At Kenya Revenue Authority ( K R A ) due 'to the pace requ
respond to collecting revenue on behalf of the Government of Kenya, the changes
and regulations that require quick implementation, it is common place to find man
upper level increasingly in quick reaction mode. They regularly find themselves neg
challenging activities, with overlapping and constricted deadlines. Performance
organization depends not only on the response of co-workers and work teams bu
one's own behavior, (Sharma, 2008). This is why superior delegation and the respon
immediate subordinates must both be considered to measure the overall result
organization.
Extensive research categorically proves that the manager himself is the largest b
effective delegations (Hasan, 2007). Other common reason managers at K R A fail to d
effectively, or sometimes not delegate at all, is because of psychological barriers, th
being fear. A manager may be afraid that i f subordinates fail to do work proper
manager's performance will suffer. Axely (2002) cites fear for the consequences of de
makes managers sometimes argue: ' I can do it better myself, 'It takes too much
explain what I want done', 'my subordinates are not capable'. This results in manager
it difficult to identify a person in their institution who would be properly qualified and
replace them effectively i f an opportunity to move up the hierarchy comes along. In
get over any fear of failure, impatience or insecurity to delegate certain measures
introduced by managers for effective delegation. Not only may such measures make
better delegators, it may also help them not to be afraid to try at all (Lawson, 2007).
Ruff (2011) states that good delegation not only a time saver but it develops and m
your subordinates and grooms a successor. Poor delegation will cause a manager f
de-motivates and confuses the subordinates leading to failure to achieve the task o
and in the long run may cause the organization not to meet its goals. So if s a man
skill that's worth improving. Delegation is a very helpful aid for succession planning,
development and seeking and encouraging promotion (Smith, 2012). Delegation enab
gain experience to take on higher responsibilities; it is how we grow in the job. Deleg
crucial for effective leadership. Effective delegation is essential for manageme
leadership succession. The main task of a manager in a growing and thriving organ
ultimately to develop a successor and when this fails, the succession and progressio
dependent on bringing in new people from outside.
Luecke (2009) notes that when managers do not delegate he finds himself doing
most of the same tasks and this will lead to subordinates frequently come to
clarification or guidance, direct reports don't feel adequately prepared to execute, e
become idle less busy than yourself this creates low morale, personnel turnover is r
second guess subordinates decisions and personally redo their assignments, de
missed. This means productivity is low and managing the organization be
overwhelming and the manager is not able to make key decision and may end up pe
poorly.
4
1.5.2 Other Organization / Industry
Other organization will also benefit from the findings of this study as it will serve as
on how delegation can improve quality of work by allowing the employees who hav
knowledge of products and services to make decisions and complete tasks. It will a
how effective delegation motivates employees as it enriches the worker's job by e
the types of tasks that are involved in it. The study will also bring out the needs of e
in the government sector and how to address these needs.
1.5.3 Researchers
This research will contribute to the package of knowledge and skills on enhan
organization through effective delegation. It may provide theoretical researchers w
insights on the delegation of authority in organizations. Those insights might be use
development of better models of delegation.
1.7.2 Leadership
Leadership is establishing direction and influencing others to follow that direction (L
Achua, 2013). Northouse (2013), states that leadership is a process whereby an ind
influences a group of individuals to achieve a common goal.
5
1.7.3 Productivity
Productivity is an overall measure of the ability to produce a good or service (Ste
1999). More specifically, productivity is the measure of how specified resources are m
to accomplish timely objectives as stated in terms of quantity and quality. He also n
productivity may also be defined as an index that measures output (goods and s
relative to the input (labor, materials, energy, etc., used to produce the output).
1.7.4 Responsibility
Responsibility is the duty of the person to complete the task assigned to him. A perso
given the responsibility should ensure that he accomplishes the tasks assigned to hi
& Achua, 2013).
1.7.5 Authority
The power and right of a person to use and allocate the resources efficiently, to take
and to give orders so as to achieve the organizational objectives (Lussier & Achua, 20
1.7.6 Accountability
This is the state of being responsible or answerable (Weiss, 2000). Every employee/m
is accountable for the j o b assigned to him. He is supposed to complete the
per the expectation & inform his superior accordingly. Accountability is the liability
for the use of authority.
6
1.8 Chapter Summary
The chapter has introduced the research topic which is to establish the impact of
delegation at Kenya Revenue Authority. It has described the background of the st
statement of the problem and the study objectives. The chapter further outli
significance as well as the scope of the study. Chapter two will present relevant
review on the stated research questions. Chapter three will describe the research me
Chapter four will describe the data findings results for the study and chapter five will
the recommendations by the researcher.
7
C H A P T E R TWO
2.0 LITERATURE R E V I E W
2.1 Introduction
This chapter presents a review of the literature on impact of delegation in organizati
chapter also seeks to provide literature on the criteria for successful delegation, the
delegation process and benefits of effective delegation in organizations.
Managers should note for this to happen there are three important concepts and
responsibility, authority and accountability. Fleming (2010) states that responsibili
duty to perform an assigned task that is delegated from the manager to the sub
Authority flows from the organizational hierarchy and is the granting of the ability
appropriate organizational resources in fulfilling a delegated responsibility. The n
authority to accompany the delegated responsibility must be granted. He also not
proper balance of responsibility and authority contributes to successful delegation a
organizational and individual outcomes; whereas an improper balance undermines
delegation and results in undesirable organizational and individual outcomes. T
element of the delegation process, accountability, brings responsibility and autho
alignment by holding the subordinate to task for the delegation based on the respons
authority that they have been granted (Hasan, 2007). Once the decision to delegate
8
the management challenge is to ensure freedom and monitoring to optimize em
productivity, efficiency and effectiveness for the good of the organizational growth
need to understand the process of delegation in order to do it effectively.
According to Andolsen (2008) one of the first objectives a leader must accomp
achieving a true balance between individual efforts and teamwork of the staff as a
Delegation is a structured, sequential process and thus delegated tasks must be
Measurable, Agreed, and Realistic, Time bound. Ethical and Recorded. It's a quick ch
for proper delegation. Using guidance of these tools the process of delegation is a
step process which is dependent on various factors. For a manager to be able to e
delegate, he/she must understand how the process of delegation. Different leadership
will impact delegation in different ways. Anderson, Rapp, Mueller, McConnell, and L
(May, 2010) in their research identified two primary approaches emerged in relation
delegation roles. These approaches included "Follow the Job Description" and "S
Practice." In the Follow the Job Description" approach, the participants felt th
descriptions and facility-level rules and policies relevant to specific jobs dete
delegation processes. When ascribing to the 'Consider the Scope of Practice' appro
deliberately grappled with scope of practice regulations and how to organize care
licensed and unlicensed nursing staff.
Heller (1998) mentioned several steps to effective delegating that is analysis, appoi
briefing, control and appraisal. Luecke (2009), also came with five steps that determin
tasks to delegate these are: how to identify the right person, how to assign the task
progress and provide feedback and evaluate performance. Various authors have outli
steps which come to the same conclusion.
There are tools that help in this process such as the delegation and review form
Chapman (2002), goal planning tips and template, and the activity management te
Another tool is the Tannenbaum and Schmidt mode shown Figure 1. Below dep
continuum of management delegation relative to subordinate freedom. It show
relationship between the level of freedom that a manager chooses to give to a team,
level of authority used by the manager. As the team's freedom is increased, so the m
9
authority decreases. The model provides extra guidance on delegating freedom
developing a team.
t t t f
'.Vr r.lgr Mgr Mgr Mgr Ulgr
Takes •Sells- Presents Suggests presents explains, allows team
Decision & decision Decision v ^ h Provisional tlie situation defnes to develop options
announces Ideas & decisions gets parameters decide o n a c t i o a
Invite Qs invites suggestions, & asks wittiin (he mgr's
discussion iheti decides to decide received limits
Bruce Tuckman's model is also another tool that is mainly helpfiil when delegating t
and individuals within teams. In this model delegation shifts decision-making author
one organizational level to a lower level (Hasan, 2007).
10
2.2,2.1 Delegation Process
According to Smith (2012) for any manager to conduct effective and skillful delegat
framework shown in should be followed.
ii
ii ~
4.
5.
(Source: Smith, C. C. (2012, 28 Mar). Recognizing the Need For, Impacts and Benefi
Effective Delegation in the Work Place)
The delegation process is clearly outlined as follows: Firstly, decide and confirm in y
mind that the task is suitable to be delegated that is whether it meets the criteria for d
(Smith, 2012). Plan a structure with delegation that is how much authority and influen
the delegate have without referring back to the delegator. Subdivision of authority tak
when a superior divides and shares his authority with the subordinate. It is for this
every subordinate should be given enough independence to carry the task given to h
superiors (Lussier & Achua, 2013). You should also define the roles and also understa
is accountable for what. Accountability arises out of responsibility and responsibili
out of authority (Lussier & Achua, 2013). The second step is to select individual or t
determining what your reasons for delegating to this person or team. Critically ev
what are they going to get out of it. B y answering these questions you will get a clea
and also be able to brief the individual effectively of the task or role required of
11
Delegation is deeply rooted in the essential purpose of management, which is to
results through people (Luecke, 2009). The manager will find out whether the other p
team of people capable of doing the task.
Thirdly the manager assigns the task by explaining why the job or responsibility
delegated. A manager must clearly communicate to the person selected what is impo
relevant, where the task fit in the overall scheme of things and what the result r
(Ruber, 2006). Clarify understanding by getting feedback fi-om the other person by
sure they know how you intend to decide that the tasks is being done well. Tammen
saw that communication in delegation is of utmost important, effective delegation c
occur if there is a common understanding. At the outset of any discussion of deleg
necessary to verify that the parties of the assignment and the assignment itself are un
The manager will then support and monitor progress by discussing and agreeing
required such as the people, location, premises, equipment, money, materials, othe
activities and services in order to get the work done. They will then after gettin
feedback analyze the difficulties encountered and how to manage them. The manage
required to clearly state the deadlines for the task assigned and i f any delay should
this may be handled (Lawson, 2007). And determine the priorities of the task i f it is c
and or has parts or stages that need close monitoring. It is important at this poin
manager to also confirm understanding with the other person of the previous point
ideas and interpretation. As well as showing you that the job can be done, this
reinforce commitment. Methods of checking and controlling must be agreed with th
person (Smith, 2012). Failing to agree this in advance will cause this monitoring to se
interference or lack of trust. Think about whom else needs to know what's going
inform them. Involve the other person in considering this so they can see beyond the
hand. Do not leave the person to inform your own peers of their new responsibility. W
person about any awkward matters of politics or protocol. Inform your own boss i f th
important, and of sufficient profile.
Lastly it is essential to let the person know how they are doing, and whether the
achieved their aims by establishing checkpoints (Lawson, 2007). I f not, you must revie
them why things did not go to plan, and deal with the problems. You must abso
consequences of failure, and pass on the credit for success (Finch & Maddux, 2006).
2.2.2.2 What and to Whom to Delegate
Delegation isn't just a matter of telling someone else what to do. The literature has sh
leaders and supervisors often think they are effectively delegating but are not (F
2001). There is a wide range of varying freedom that you can confer on the other pers
more experienced and reliable the other person is, then the more freedom you can g
more critical the task then the more cautious you need to be about extending a lot of
especially if your job or reputation depends on getting a good result. Take care to ch
most appropriate style for each situation.
For each example the statements are simplified for clarity; in reality you would choos
abrupt style of language, depending on the person and the relationship. At the very
"Please" and "Thank-you" would be included in the requests (Alan Chapman, 200
important also to ask the other person what level of authority they feel comfortabl
given ( Luecke, 2009). When you ask, you can find out for sure and agree this with th
person. Some people are confident; others less so. It's your responsibility to agree w
what level is most appropriate, so that the job is done effectively and with m
unnecessary involvement from you. Involving the other person in agreeing the l
delegated freedom for any particular responsibility is an essential part of the 'contract
make with them (Colombo & Delmastro, 2004).
These factors of delegation are not an exhaustive list. There are many more shades
between these black-and-white examples. Take time to discuss and adapt the agreem
'contracts' that you make with people regarding delegated tasks, responsibility and
according to the situation. Be creative in choosing levels of delegated responsibi
always check with the other person that they are comfortable with your chosen level
are generally capable of doing far more than you imagine. The rate and exte
responsibility and freedom delegated to people is a fundamental driver of organi
growth and effecfiveness, the growth and well-being of your people, and of you
development and advancement (Bums, 2001).
Remember, to delegate effecfively, you must choose the right task, identify the right
and take time to hand over the task with the right level of detail and support, (N
1993).When a manager is uses the tools and processes of delegation it helps him re
work load and allow him to concentrate his energies in critical issues of concern. It h
manager to attain communication skills, supervision and guidance, effective motiva
the leadership traits are flourished. Delegation also ensures the flow of authority is fro
bottom which is a way of achieving results and meaningflil superior-subordinate rela
The process of delegation gives enough room and space to the subordinates to flou
abilities and skill and this motivation provides appropriate results to a concern. Trip
Reddy (2008) noted that job satisfaction is an important criterion to bring stabil
soundness in the relationship between superior and subordinates. It also helps in br
monotony of the subordinates so that they can be more creative and efficient.
When delegation is done poorly, however, the manager is criticized for his inability to
human resources effectively. Higher level managers take note of this manager's lim
and the under utilization of his team and they exclude him from further promo
considerations There are many symptoms of ineffective managerial delegation in
micromanaging, the constantly changing project outcome, lack of communication
2007).
The root cause why a manager does not delegate effectively may be harder to de
however. The root cause may come from one or more common human barriers to e
delegation. Getting over these human barriers requires some emotional intellige
personal development. These barriers as Finch and Maddux (2006) stated are real
imposed by the manager, employee based or situation based.
The occurrence of poorly developed partnerships between senior tax manager and
officers is another barrier. Corazzini et al. (2010) identified poor partnerships across s
barrier to effective delegation. Facing poor partnerships, the senior tax manager
15
delegating responsibilities and simply do it themselves to avoid eliciting front-lin
resentment. Superior's experience and personality can also be a barrier; a superior w
his way through the corporate ladder will be more efficient in delegating autho
subordinates than autocratic managers.
Many managers prefer to perform operating tasks, not management fiinctions, beca
understand those tasks better and know how to do those (Tanner, 2011). Others do
time to train their direct reports due to the job specification most subordinates lea
job and this leads to managers not knowing how to delegate and often do not know
delegate and to whom to delegate to. They need to learn that i f the limits of au
delegated should be defined clearly. Generally delegation of authority with suppos
limits is not very effective. Ruff (2011) noted that managers do not completely trus
employees, even their strong performers, they may fear loss of power or ju
uncomfortable with subordinates making decisions they made. He might feel that em
will not like him if he expects too much of them. "It is easier and quicker to do things
is a common fallacy amongst managers; they feel that they cannot afford to ma
mistakes. A manager may also be concerned about losing control; he might fear t
delegating he just might do it too much that he might not be able to loose control (
2007). Others are just not very interested in the development of any of his current emp
Managers fail to keep employees informed about plans the supervisor has for the o
They note it is therefore important that employees must be fiilly informed to make t
possible decisions for the organization (Ruff, 2011). Managers also have the tendenc
requesting and /or utilize progress reports. This is when you do not have a method
employee's progress. It is important to set specific times to check progress from the
of delegation through completion. When you do not ask for employee's opinion it sh
do not value them. Therefore encourage employees to be creative and give their ide
ways to complete the task. Dumping projects usually occurs when the supervisor
taken time to plan the delegation properly. Without thinking the supervisor assigns th
to the employee.
2.3.1.2 Employee-Imposed Obstacles
Delegation may be difficult because employees lack experience and competence. Due
tasks the employees may not be able adequately handle what they have. The team
may resist responsibility maybe due to lack of motivation (Mohiedini, 2009). Most emp
fear manager's criticism and therefore avoid risk. The employees are not smart eno
managers to safely delegate anything to them. Also, the lack of interest under hand
the authority in K R A , afraid of interpellation and blame due to wrong decisions, l
sufficient motivation to take responsibility for heavier and lack confidence in them
(Mohiedini, 2009), can be a barrier to delegation.
Another barrier is attitude. Corazzini et al., (2010) determined attitudinal barriers pre
effective delegation. A research team lead by Potter, 2010 identified five sources of
as age, work ethic, role confusion, personality, and conflict. Attitudes are cited as a b
delegation throughout much of the literature. Conflicting attitudes among officers ca
resentment within the division, section and unit teams hamper delegation. Attitude
from the values of people. The population in Kenya Revenue is diverse; there is a di
values within the team. Diverse values are based on generational, cultural, social, re
political, and other factors.
17
success of work unit is totally the manager's responsibility. Most of manager's dec
made under crisis conditions.
These barriers are echoed by other authors and researchers like Tripahi and Tedd
state that many managers are found unwilling to delegate authority and many subord
found unwilling to accept it. To avoid ineffective delegation, barriers to delegation ne
removed. I f barriers are not removed, even a manager with Dreyfus Model stage-five
proficiency in delegation cannot delegate without putting the work at risk (Dreyfus,
The Dreyfus Model is the obtainment and development of a skill, which the ma
progresses through five stages of proficiency or mastery. The progression of pr
include: novice, advanced beginner, competent, proficient, and expert. At the expert
proficiency the manager has an intuitive grasp of each situation and a deep underst
the total situation. I f the barriers to delegation are not removed the only option for th
five-expert proficient manager is to revert back to using analytic problem solving.
19
handle the situation and others may not, which can have disastrous consequence
institution. Effective delegation rather requires managers to look at the subordinate in
strengths and weaknesses and to consider these differences when making the d
decisions (McConkey, 1986). Delegation must be matched to the levels of proficiency
subordinate handling the task. The person's abilities, the importance of the task mus
considered. I f the task is one that must be done in a hurry and with little supervis
person selected must have demonstrated ability in the past to undertake this type o
the task gives ample time to offer guidance, it may be advantageous to assign it t
skilled person and use this opportunity as a means of training and developing such a
skills.
Weiss (2000) suggests the following guidelines that managers could use to analyze
candidates to whom tasks can be delegated: the person should be alert and ac
organized and confident. The person should be cooperative with both superio
colleagues, show sufficient self-control, be wiling to accept more responsibility and
easily to change. In applying these guidelines to select a suitable employee for t
managers must avoid the trap of delegating to a few select individuals only usually th
capable of handling a task. They must remember that delegation is an important
assessing potential, training and development (Kreitner & Kinicki 2004). It wou
advisable to spread the tasks around to identify everyone's Capabilities and to t
develop many of the employees this will create an opportunity to know those wh
training and development therefore needs to be established.
Most managers are willing to hand out assignments to their subordinates. Howeve
them are not equally willing to transfer their own authority to subordinates (Walker,
Providing subordinates with sufficient authority becomes a major stumbling block wh
is even the slightest reluctance to delegate. Managers must give subordinates the
authority commensurate with the requirements of the assignment; in other words, t
give them the authority necessary to fulfill the responsibility that they were given (N
1993). The goal is to enable subordinates to complete the task, to make indep
decisions, to take initiative, and to continue working in the absence of the manager. W
or no authority, the subordinate will be either unable to handle the assignment effec
will be limited to the method the manager prescribed for achieving the objective. B y
too much authority, the manager might feel uneasy about the subordinate making a
that can be costly in terms of time and money. 'To be effective, there must be an
transfer of power within the agreed-upon parameters. I f the superior withholds e
smallest degree of authority within the agreed-upon limits, the delegation is going t
(McConkey, 1986).
When delegating, managers should take into account the workload that subordinate
able to cope with (Kreitner & Kinicki, 2004). They should prevent overloading subord
with work too much to do in a given period of time or too many different tasks to do
may make them feel that doing the job right is next to impossible, which can have a n
impact on their motivation to do well. Muir (1995) managers should strive to de
gradually instead of dumping a wide range of assignments on a subordinate at o
Forcing the subordinate to assume too much responsibility at one time can thwart the
of delegation, especially when the subordinate is new in the job or has never receiv
delegated responsibilities in the past.
21
Managers should guard against keeping the pleasant, more exciting tasks for themse
delegating the boring, trivial or unappealing tasks to their subordinates. Subordinate
realize what the manager is doing and the respect they once had for the person ma
wane (Lawson, 2007). It is necessary to maintain a balance between highly and less d
tasks according to an individual employee's abilities and interests. Managers, howeve
not be afraid to delegate the less appealing work. There are times that less desirable t
to be delegated. Some managers feel guilty about delegating undesirable tasks and in
it themselves, which may not always represent an efficient use of their time. The cru
matter that both pleasant and unpleasant tasks should be considered for delegation
Premeaux, 1995).
Managers who are unapproachable, unfriendly and demanding often create fear or re
in people (Lofland,J & Lofland, L , 1995). Such managers should not expect to g
cooperation they really want from their subordinates. Subordinates are more likely to
a manager who is a friend, to accept directions from such a manager and to be m
because of the friendship (Grant, 2001). Friendship builds trust and respect. No one
disappoint a friend. I f a manager is a friend of his or her subordinates, those subordi
likely to perform well in the execution of their delegated tasks otherwise they may fe
have let him or her down. Managers can develop a friendship with their subordin
treating them as equals on and off the job, by sharing interests with them, by inviting
engage in social activities, by showing that they enjoy being with them in both on and
job situations, and by helping them with personal problems and concerns. Sulliv
Decker (2005), noted that managers, however, will undermine trust and respect
manager- subordinate relationship i f they make a habit of correcting work that ha
completed by their subordinates, to work on a task themselves although they have as
to a subordinate, or to re-do the entire assignment after the subordinate has complete
Once an assignment has been delegated, the manager's role should be primarily one o
and minimum personal involvement (Baston, 1991). This implies that the subordinate
be allowed to get on with the task in his or her own way, but within the parameters def
the manager, knowing that he or she is available for support. In supporting subo
managers should prevent answering too many questions and solve too many proble
the subordinate should display the initiative. Effective delegation requires that people
their own questions and solve their own problems as far as possible. A n important
22
supporting subordinates is to share information with them. Neglecting to share inf
with subordinates, for instance, about the importance of delegation, why it is necessa
institution and what outcomes can be expected; they probably will see delegation
another management play to increase their workload (Mondy & Premeaux, 1995). Th
not trust that delegation will really occur, and i f it does, they will not be sure whether
the right reasons.
One of the vital criteria for effective managers is how easy, not how difficult, they mak
(Yoder-Wise, 2007). They should measure themselves by the results achieved rather
the amount and difficulty of the effort expended. Managers should know how to utili
subordinates as this can help to make their jobs easier and more productive. Sub
time is less costly in comparison to that of their superiors. B y delegating, managers
more time to address and solve problems that would otherwise have cost the institu
money. The manager hence creates time for planning, organizing, motivating, and co
by effectively delegating.
The greater the distance between the operational level and the superior to whom it re
greater the need for delegation to the person on the spot (Lindo, 1999). Even w
dramatic advances in technology in the speed and content of communication transm
emails; there are significant losses that will arise when the manager is not empower
quickly. Effective delegation facilitates faster and more effective decisions. B y effe
delegating an organization is most responsive to changes in the environment, both
and external, when employees closest to the problems are making the decisions
resolving those problems. As employees closest to the problem usually have the mos
information upon which to base an intelligent decision, decision-akin responsibility s
delegated downwards in the institutional hierarchy (Nelson, 1998).
The delegation of tasks and activities which involve decision making and accounta
essential i f managers are to provide opportunities for the development of their sub
(Lisoski, 1999).Subordinates will be convinced that they are improving their compet
perform i f they have opportunities now and then to participate in organization's d
Through delegation, managers provide subordinates with additional challenges, broa
experience and assist them in becoming better decision-makers (Bass & Valenzi, 1994
Chapter three will describe the methods and procedures used to carry out thi
Specifically the research design, population and sampling design, data collection
research procedures as well as data analysis methods will be addressed.
CHAPTER 3
3.0 RESEARCH METHODOLOGY
3.1 Introduction
This chapter discusses the research methodology employed in this study. It disc
research design especially with respect to the choice of design. It also discusses the
of the study, sampling technique and sample size, data collection methods as wel
analysis and data presentation methods used.
32 Research Design
This study adopted a case study research design focusing on Senior Tax Managers
Revenue Authority. Cooper and Emory (1995) define a case study as a study focuse
organization selected from the total population of other organizations in same indu
case study was appropriate for this research for many reasons. Firstly, the research
good for contemporary events when the relevant behavior cannot be manipulated. S
the issues in this particular research have been studied by other researchers hence a
body of literature exists. Thirdly, it will give a representative view on the effec
delegation and to be able to compare between different situations (i.e. section with
characteristics, different unit leaders).
(
Table 3.1 Population Distribution
Category Population
Deputy Commissioner 40
Divisional Manage
Senior Assistant Commis,sioner 200
Sample Design
332.1 Sampling Frame
Sampling frame is an objective list of the population from which the researcher can
selection (Denscombe, 1998). O'Leary (2004) fiirther defines sampling as the proc
which researchers select a sample of participants for a study from the population o
The sampling frame was obtained from the human resource department of Kenya R
Authority. The study targeted a representation of staff from Divisional manager
comprised of Deputy Commissioners (DC) and Senior Assistant Commissioners (SA
Unit managers who are Assistant Commissioners (AC), Principle Revenue Officers
and Senior revenue Officer (SRO) were used in capturing data in line with study obj
The list was obtained from human resources department.
3i Research Procedure
The Human resource manager of Kenya Revenue Authority was contacted to ob
sampling Irame for the target population for the study. The questionnaire was deve
the researcher and before actual data collection was done, the questionnaire was pre
5 employees. This was to check the questionnaire reliability in collecting data and in
check for clarity with regards to the three objectives of the study. It also pr
recommendation on structure, content, objectivity of the questions, and consiste
research. The results from the pilot study were reviewed and changes were made
questionnaire as necessary.
The questionnaire was distributed by the researcher to each respondent who inc
Deputy Commissioner(DC), Senior Assistant Commissioner(SAC), Assis
Commissioner(AC), Principle Revenue Officer(PRO) and Senior Revenue Officer(SRO)
respondents were sent an introductory letter (Appendix I) requesting to comp
questionnaire by the researcher (Appendix I I ) and were collected by the researche
3days. To facilitate filling out forms and data entry in a structured format, the for
ideally laid out with data fields clearly identifiable and responses pre-coded.
contributes to the likelihood of doubling the initial response rate, the researcher is c
avoid constructing a complex and lengthy questionnaire.
4.1 Introduction
This chapter presents the results and findings of the study. The purpose of the stu
determine the impact of effective delegation in organizations. First, it gives an over
some general characteristics of the respondents. Then, the results for each of the d
question which is on criteria of delegation, barriers of effective delegation and ben
effective delegation are presented using frequency tables and graphs. A total
questionnaires were sent and 310 were received back. This represents a 98.1% respon
35
Table 4.2 Ages of Respondent
Age Group Distribution
Frequency Percent
Under 30 14 4.5
30-35 53 17.1
36-40 106 34.2
41-45 86 27.7
46 and above 51 16.5
Total 310 100.0
6-10 27.1
11-15 91 29.4
16-20 50 16.1
37
Table 4.6 Education level
Education level Distribution
Frequency
28 9.0
Some college
39
Table 4.10 Identify Key Goals
Radng Distr ibution
Frequency
Frequency Percent
29 9.4
Strongly agree
Agree 49 15.8
Disagree 137 44.2
Strongly disagree 95 30.6
310 100.0
Total
40
Table 4.12: Identify the Right Person
Rating Distribution
Frequency
27 8.7
Strongly agree
Agree 42 13.5
Disagree 134 43.2
Strongly disagree 107 34.5
Total 310 100.0
disagree 42 13.5
agree 137 44.2
strongly agree 105 33.9
Total 310
44 14.2
Agree
132 42.6
Disagree
109 35.2
Strongly disagree
310 100.0
Total
Total 310
40 12.9
Agree
136 43.9
Disagree
105 33.9
Strongly disagree
310 100.0
Total
43
Table 4.18 Agree on milestone
Rating Distribution
Frequency
42 13.5
Agree
135 43.5
Disagree
104 33.5
Strongly disagree
310 100.0
Total
44
Table 4.20: Give specific feedback
Rating Distribution
Frequency Percent
Strongly agree 27 8.7
Agree 49 15.8
Disagree 133 42.9
Strongly disagree 101 32.6
Total 310 100.0
45
Figure 4.1: Criteria to Improve Delegation
46
Table 4.21: Do Work yourself
Rating Distribution
Frequency Percent
34 11.0
Strongly disagree
Disagree 55 17.7
42 13.5
Disagree
137 44.2
Agree
103 33.2
Strongly agree
310 100.0
Total
47
Table 4.23: No Time to Train
Rating Distribution
Frequency
Strongly disagree 27 8.7
Disagree 41 13.2
Disagree 42 13.5
Disagree 44 14.2
Agree 139 44.8
Strongly agree 102 32.9
Total 310 100.0
26 8.4
Strongly disagree
Disagree 44 14.2
Agree 141 45.5
Strongly agree 99 31.9
310 100.0
Total
49
Table 4.27: Neglect level of authority
Rating Distribution
Frequency
Disagree 37 11.9
112 36.1
Strongly agree
Disagree 45 14.5
Agree 144 46.5
Strongly agree 95 30.6
Total 310 100.0
50
Table 4.29 Success is my Responsibility
Rating Distribution
Frequency Percent
28 9.0
Strongly disagree
Disagree 36 11.6
Agree 156 52.5
Strongly agree 90 27.9
Total 310 100.0
Respondents were asked to state what other key barriers they face when they d
delegate. Thirty percent (30%) of the respondents stated that they lose out on get
credit for the work. This was followed by twenty five percent (25%) of the responden
having enough resources barred them fi-om delegating. Fifteen percent (15%)
respondents felt that their subordinates did not have enough time to take on oth
Twelve percent (12%) of the respondents found it hard to delegate these tasks and
ten percent (10%) say that their subordinate fear being a scapegoat. And a final 8% s
might delegate themselves out of a job. Figure 4.3 above shows distribufion of respon
51
B a r r i e r s to Effective Delegation
The Respondents were asked to rate the extent to which delegation is a benefit to the m
organization and the employees. The responses are shown in the tables below.
52
Table 4.31: Build New Skills
Rating Distribut ion
Frequency Percent
30 9.7
Strongly disagree
Disagree 40 12.9
Agree 98 31.6
Strongly agree 142 45.8
Total 310 100.0
41 13.2
Disagree
143 46.1
Agree
96 31.0
Strongly agree
310 100.0
Total
53
Table 4.33: Employees become Committed
Rating Distribution
Frequency
Strongly disagree 26 8.4
31 10.0
Disagree
154 49.7
Agree
99 31.9
Strongly agree
310 100.0
Total
34 11.0
Disagree
104 33.5.
Agree
144 46.5
Strongly agree
310 100.0
Total
54
Table 4.35: Growth and Development
Rating Distribution
Frequency
Strongly disagree 33 10.6
39 12.6
Disagree
147 47.4
Agree
91
Strongly agree
310 100.0
Total
42 13.5
Disagree
143 46.1
Agree
96 31.0
Strongly agree
310 100.0
Total
27 8.7
Disagree
135 43.5
Agree
91 29.4
Strongly agree
310 100.0
Total
Agree 43
Total 310
Disagree 47 15.2
Agree 141 45.5
Strongly agree 94 30.3
Total 310 100.0
47 13.2
Disagree
141 45.5
Agree
94
Strongly agree
310 100.0
Total
57
Table 4.41: More time to manage
Rating Distribution
Frequency
Strongly disagree 25 8.1
Disagree 43 13.9
Agree 140 45.2
Strongly agree 102 32.9
Total 310 100.0
Respondents were asked to state other benefit that arises from effective delegation.
percent (20%) of the respondents felt that delegation helps the organization as knowl
shared. Another Twenty percent (20%) saw that delegation increases management expe
Eighteen percent (18%) of the respondents stated that by delegation communication a
managers and subordinates is improved. This was followed by Fifteen percent (15%)
respondents who felt that delegation facilitates teamwork. Twelve percent (12%) o
respondents felt it also incorporates fresh perspectives and creative way as it allow
engagement. Ten percent (10%) of the respondents also noted it also gives appr
recognition to those participating in the tasks delegated. And a final five percent (5%) s
delegation gives a sense of achievement. Figure 4.3 shows distribution of responses
58
B e n e f i t s of E f f e c t i v e D e l e g a t i o n
sharing knowledge 20
improves communication 18
fecilitates teamwork 15
incorporates fresh perspectives and creati\
ways ]12
appropriate recognition 10
0 5 10 15 20 25
• %I
The study revealed managers did follow the process of delegation. They did not
suitable tasks to be delegated, nor define the task, they also did not identify goals
subordinates to achieve nor identify the right person for the task and they also d
properly train their subordinates.
From the findings managers experienced the following obstacles individually and also
barriers presented by those they delegate to as: lack of confidence, managers prefer
work themselves, having no time to train, lack of trust in employees, having inexper
staff and neglect in level of authority were some of the barriers to effective delegatio
other factors that were provided by the respondents on the barriers that prevent e
delegation include: not having enough resources and not getting credit.
59
The managers are also aware of the benefits of effective delegation even though they
follow the process of effective delegation these include: building and developing
meeting deadlines, enhancing satisfaction and commitment, managing effectively, im
productivity which many of the respondents revealed.
60
CHAPTER FIVE
5.1 Introduction
5.2 Summary
The purpose of this study was to determine the impact of effective delegation at K
Revenue Authority. The study was guided by the following research questions: What a
criteria used for effective delegation in organizations? What are the barriers to eff
delegation in organizations? What are the benefits of Delegafing in organizations?
The research design used in this study was a case study design focusing on Kenya R
Authority a Government Parastatal with the mandate of collecting taxes on behalf o
Government of Kenya. The target population was 1540 in total from Senior Tax Mana
Stratified random technique was used to select a sample size of 316 respondents. T
was collected using questionnaires. The collected data was analyzed using desc
statistics in terms of frequencies and percentages and presented in tables and
Statistical Package for Social Scientist (SPSS) was used as a tool for data analysis.
The findings on the criteria for effective delegation revealed that respondents fel
managers should delegate to those who report to them in the organization. The majorit
respondents agreed that using teamwork for complex tasks and an individual for easi
help delegation become effective. The respondents also talked about having staff buy
tasks would go a long way to successfully delegating. The manager should also
checkpoints and clearly communicate on the job and finally establish expectation of th
delegated.
Regarding the extent to which the barriers affect delegation process at K R A , the respo
mentioned some barriers as: they would not get credit i f they delegated, some stated
61
delegating they lost tasks they enjoyed performing. Others were afraid they would d
out of their Job. They also observed that some of their staff did not have enough time
on other duties and some of their employees feared that managers would use th
scapegoats. There was also the issue of not having enough resources to which an e
would use to handle the tasks delegated.
Regarding the benefits of effective delegations most of the managers stated that de
augmented management experience by learning how to effectively assign, coordina
administrate tasks. It also helped incorporate fresh perspectives and creative ways t
responsibilities. Other respondents say it allows appropriate recognition of m
contributions, and others say that delegation brings a sense of achievement. It allows
knowledge, you and your organization will achieve more by working with well-trai
motivated members. It also improves communication and facilitates teamwork.
5.3 Discussion
5.3.1 The Criteria for Effective Delegation
The findings revealed that there is a need to establish task suitability when delegatin
was confirmed by the findings of (Smith, 2012) which revealed that a manager needs to
which tasks can be delegated and those that should not be delegated. The findin
showed that there was a need that the task should be clearly defined. This is also in li
the study of Lawson (2007) which revealed that manager should plan on how to prese
assignment as this will go along way to minimize miscommunication.
Most of the respondents stated that they did not categorize the key goals of the task
subordinate creating a need for identifying goals. This was confirmed by (Ruff, 2011
stated that providing requirements of the tasks allows a subordinate to focus on what
be done. The findings revealed that majority of the respondents disagreed that dele
needs to be planned. In his study (Lawson, 2007) concluded that one should take time
the parameters, requirements, authority level, checkpoints and expectations. In his
(Roebuck, 1998) noted that you need to choose the right person, by assessing their sk
experience as objectively as possible, choose a person you can depend on. Most resp
like Roebuck agreed that it is important to assign the right person. Majority of the respo
also agreed that they expect problems to arise but as it was highlighted by Luecke (20
the employee understand who he/she can tum to for help as well as other available res
62
Most of the respondents also agreed that proper training of employees should be don
assignment of tasks. Majority of the respondents felt that there was no need to establis
of authority. (Lawson, 2007) however in his study highlighted that it was important to t
subordinate on the tasks delegated this she explained by placing an internal focus
helps employees grow and further their own professional development and that also o
authority and responsibility helps minimize miscommunication and also insubordinati
clash. Most of the respondents did not make clear associations between themselves
delegate but as per Roebuck (1998) views; it necessary while delegating that clear
should be established.
According to the study, most of the respondents did not give a timescale of the task
delegatee. This according to (Lindo, 1999), is necessary as establishing deadlines all
manager to effectively monitor the progress of the assignment being done. Most
managers while delegating did not agree on milestones but in her study (Lawson, 2007
that agreeing on checkpoints with the employees ensures there is mutual agreement th
becomes a collaborative process and there is staff buy in. The other most important fa
the criteria for effective delegation is to establish performance indicators echoed
literature review by Colombo and Delmastro (2004) to ensure you achieve the resu
required. Majority of the respondents however did not establish key performance ind
with their delegatees. The study revealed that most of the respondents did not give sp
feedback. Huppe (1994) in his study explained that giving feedback helped the ma
determine if employees does indeed understand what is expected of him/her.
63
whereby most employees go through a two year course training before being deploy
therefore managers feel they require no fiirther training.
The study also revealed that majority of the respondent take time with the staff to agr
negotiate boundaries. In his study (Northouse, 2007) states that many managers shou
and negotiate boundaries to avoid miscommunication. Many respondents in this study
delegate tasks due to inexperience of staff that they supervised thereby having diffic
choosing the right person for the task. Roebuck (1998) stated that in order to choose t
person, you need to assess their skills and experience as objectively as possible, c
person you can depend on. The majority of respondents agreed that many of their em
resisted responsibility. Smith (2012) noted that people fear supervisory reprisal which
put professional and personal reputation on the line and Mohiedini (2009) also noted th
employee lacks motivation then they will resist responsibility.
When asked what other barriers they faced while delegating the desire for personal cre
stated. Lawson (2007) reveals that where supervisors seek self fiilfillment therefore tend
important tasks themselves so personal credit is attributed to them therefore not del
Most respondents agreed that success is their responsibility therefore they decided
delegate. Luecke (2009) confirmed this but stated that a manager should know that
responsible for the task assigned as delegation is not abdication hence delegate the jo
of the respondents unfortunately delegate even under crisis. Lawson (2007) has stated t
should not delegate during an emergency or a short-term tasks where there is no t
explain or train. In conclusion many managers face many of the barriers which is conf
by many of the authors. Conflicting attitudes such as age, work ethics, role confiisio
personality can create resentment within the division and hamper delegation. Clea
definition can significantiy help reduce conflict by clarifying job task and scope of aut
and augmenting the delegation process then these barriers can be alleviated.
64
delegation. According to Ward and Wilcox, (1996) delegation ensures that work deadline
met by having checkpoints and agreeing on key goals and milestones deadline are met.
study most of the employees agreed that the delegation makes employees become
committed. This was confirmed in a study by Ruff (2011) which stated that effect
delegation ensured that employees are given opportunity to be involved with decision m
which lead to commitment and increased morale This also encourages also allows fo
maintains cordial relationships further developing team spirit leading to effec
communication.
When asked whether delegation makes control less difficult majority of the respond
agreed while just a few of the respondents disagreed. Nelson (1999) agrees with this,
his study revealed that delegation creates an environment where there is buy in
employees enhancing teamwork thereby making control less difficult. In this study ma
of the respondents felt delegation supports growth and development. According to La
(2012) study delegation provides professional growth opportunities to subordinates. M
the employee's further performance can be measured through delegation. According
(2011) delegations gives employees' personal satisfaction and a sense of achievement t
involving them in decision making, this was revealed in this study where majority o
respondents agreed that the satisfaction and recognition is enhanced. Most of the em
felt that delegation helps them manage effectively. Lawson (2007) brings it out when
revealed that through having a plan whereby requirement are set, milestones are agre
and performance indicators set then management becomes more effective.
In this study the respondents agreed that it also helps improve on productivity. Smith
notes that productivity and efficiency is increased as delegation motivate employees w
tum work with more commitment. Majority of the respondents indicate that there is less
and stress therefore leading to more time to manage. Delegation when applied strategi
brings about competitive dynamics and designing of effective managerial control sy
which give the organization a competitive edge against rival both potential and cu
(Mclnnis & Parson, 2009). Most employees suggest that delegation has many benefits fo
organization, the manager and the employees.
65
5.4 Conclusions
5.4.1 Criteria for Effective Delegation
From the study findings, the key criteria for delegation are to know what delegation is a
process of delegating. Senior Tax officers revealed that they do know what delegation
do not delegate and those who do, do it albeit with varying fi-equency. The majority o
respondents failed to carry out the various steps which make delegation an effective
which include identifying the key goals, choosing the right person, training their emp
and outiining authority and responsibility. From the findings, we can conclude that the
matter is not just the act of delegation, but doing so in an effective and skillfiil maimer.
66
5.5 Recommendations
5.5.1 Recommendations for Improvement
The following recommendations are made based on the findings and conclusion of the
67
5.5.2 Recommendations for Further Studies
Additional investigation that a research pursuit also could focus the study on Kenya R
employees in non management to determine their perceptions of delegation pra
Delegation is a two way process between a supervisor and subordinate and efforts to
their assessments and reconcile with these findings would provide a more comprehens
at the issue of delegation in Kenya Revenue Authority. A comparison could then be m
similarities and differences between the two studies and an action plan developed to
differences. The inclusion of interviews for expanded understanding of past experien
barriers to delegafion is also recommended.
68
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73
APPENDIX I : C O V E R L E T T E R
ANNE N K A T H A
UNITED S T A T E S I N T E R N A T I O N A L U N I V E R S I T Y - A F R I C A
P.O.BOXl 4634-00800
NAIROBI
Dear Respondent,
R E : R E S E A R C H QUESTIONNAIRE ON D E L E G A T I O N
The study focuses Kenya Revenue Authority as a case study and therefore you hav
selected as a respondent. The result of this study will provide the management of K R
other organizations information on the importance of effective delegafion and ho
delegation process can be improved in organizations.
It is an academic research and confidentiality will be strictly adhered to. Your need n
your name and personal informafion anywhere in the report. Kindly spare some ti
complete the questionnaire attached. It shall take you only ten minutes.
Thank you in advance
Yours sincerely,
74
APPENDIX I I : R E S E A R C H QUESTIONNAIRE
S E C T I O N ONE: DEMOGRAPHICS
Tick the answer which is most
representative
1. What is your gender? • Male
• Female
2. What is your current position? • Deputy Commissioner
• Senior Assistant
Commissioner
• Assistant Commissioner
• Principle Revenue Officer
• Senior Revenue Officer
75
S E C T I O N 2: PART I : C R I T E R I A F O R D E L E G A T I O N
Taking statements in tum, tick the number which is most
representative of your attitude and behavior in each of the
statements below using the following scale: Strongly agree Disagree Strongly
Agree Disagree
4=strongly agree, 3 = agree, 2= disagree = strongly disagree
1.1 always consider whether a task is suitable to be delegated
4 3 2 1
2.1 define the task so that 1 understand exactly what is
4 3 2 1
required
3.1 identify the key goals that need to be accomplished. 4 3 2 1
4. I plan the delegation to set realisfic and measurable
4 3 2 1
timescale
5. 1 identify the right person by considering their skills,
4 3 2 1
knowledge and attitude to perform well
6.1 anticipate potential problems before delegating the task.
4 3 2 1
7.1 ensure that proper training is available where needed.4 3 2 1
8. 1 establish clear reporting links. 4 3 2 1
9. 1 establish the scope of authority being delegated. 4 3 2 1
10.1 agree upon realisfic time-scales with the person when I
4 3 2 1
delegate a task to them.
11.1 ensure that each task is assessed at the agreed
4 3 2 1
milestones.
12. 1 establish key performance indicators. 4 3 2 1
13.1 give specific feedback that covers posifive points and
4 3 2 1
areas of concem.
14. Based on your position and level of responsibility. List at least four other criteria
used to delegate effectively?
a. )
b. )
c. )
d. )
76
S E C T I O N I I : PART I I : B A R R I E R S T O D E L E G A T I O N
Strongly
Taking statements in tum, tick the number which is agree Disagree Strongly
Agree Disagree
most representative of your attitude and behavior.
Assess whether the obstacles affect how you delegate
tasks to your team.
12. Based on your experience of delegation how can we overcome or alleviate the bar
delegating?
a. )
b. )
c. )
d. )
S E C T I O N I I : PART I I : B A R R I E R S T O D E L E G A T I O N
Strongly
Taking statements in tum, tick the number which is agree Disagree Strongly
Agree Disagree
most representative of your attitude and behavior.
Assess whether the obstacles affect how you delegate
tasks to your team.
7.1 Neglect to tell staff and other people their level of4 3 2
authority.
responsibility.
12. Based on your experience of delegation how can we overcome or alleviate the barr
delegating?
a. )
b. )
c. )
d. )
S E C T I O N I I : PART I I I : B E N E F I T S O F D E L E G A T I O N
4
7. Employee satisfaction and recognition are enhanced 3 2 1
4
10.Distant operations can be managed with less travel 3 2 1
and stress
11. The manager has time for plarming, organizing,
4 3 2 1
motivating, and controlling
a. )
b. )
c. )
d. )
A P P E N D I X I I I : T A B L E F O R D E T E R M I N I N G S A M P L E S I Z E F R O M A GIVEN
POPULATION
N S N S N S N S N s \
10 10 100 80 280 162 800 260 2800 338 \
15 14 110 86 290 165 850 265 3000 341
20 19 120 92 300 169 900 269 3500 246
25 24 130 97 320 175 950 274 4000 351
30 28 140 103 340 181 1000 278 4500 351
35 32 150 108 360 186 1100 285 5000 357
40 36 160 113 380 181 1200 291 6000 361
45 40 180 118 400 196 1300 297 7000 364
50 44 190 123 420 201 1400 302 8000 367
55 48 200 127 440 205 1500 316 9000 368
60 52 210 132 460 210 1600 310 10000 373
65 56 220 136 480 214 1700 313 15000 375
70 59 230 140 500 217 1800 317 20000 377
75 63 240 144 550 225 1900 320 30000 379
80 66 250 148 600 234 2000 322 40000 380
85 70 260 152 650 242 2200 327 50000 381
90 73 270 155 700 248 2400 331 75000 382
95 76 270 159 750 256 1 2600 335 100000 384
79
APPENDIX I I I : T A B L E F O R D E T E R M I N I N G S A M P L E S I Z E F R O M A G I V E N
POPULATION
N S N S 1 N S 1 N S II N 1 S
10 10 100 80 1 280 162 1 800 260 1 2800 1 338
\65 \0 \ 265 \0 \ 3A\
\
\ WO \ &6 I 290 \
20 ^ 19 1 120 92 1 300 169 1 900 1 269 1 3500
246
25 24 130 97 320 175 950 274 4000 351
30 28 140 103 340 181 1000 278 4500 351
35 32 150 108 360 186 1100 285 5000 357
40 36 160 113 380 181 1200 291 6000 361
45 40 180 118 400 196 1300 297 7000 364
50 44 190 123 420 201 1400 302 8000 367
55 48 200 127 440 205 1500 316 9000 368
60 52 210 132 460 210 1600 310 10000 373
65 56 220 136 480 214 1700 313 15000 375
70 59 230 140 500 217 1800 317 20000 377
75 63 240 144 550 225 1900 320 30000 379
80 66 250 148 600 234 2000 322 40000 380
85 70 260 152 650 242 2200 327 50000 381
90 73 270 155 700 248 2400 331 75000 382
95 76 270 159 1 750 256 2600 335 100000 384
79