Abstract

Motivation as a tool for enhancing employee performance evaluates the driving force towards the general performance of the organization. This study had as objective to assess firstly the relationship between remuneration and employee performance, secondly to evaluate the relationship between promotion prospects and employees performance in the taxation departments, thirdly to evaluate the relationship between training and development and employee performance and finally to evaluate the relationship between working environment and employee performance in the taxation departments.

The research adopted an evaluative survey research design and was located in the taxation departments of Kumba and Buea south-west region of Cameroon. The key respondents included managers, senior and junior members of staff of the taxation departments with a sample size of 55 participants. A purposive sampling technique. Data was collected with the used of well-structured questionnaires developed by the researcher, for this study. The Pearson product moment correlation coefficient was used to analyze the data using statistical package for social scientists SPSS (version 20.0) at 0.05 alpha level. Independent T-test analysis of the differences in motivational variables and employee performance.

The performance variable used were; relationship with fellow tax payers, commitment to duty, ability to keep date lines, punctuality and capacity to produce results beyond targets. The findings indicated that there was a definite significant relationship of (0.83) between remuneration and Employee Performance. Secondly, it revealed that there was a meaningful positive relationship of (0.53) between promotion and employee performance. Thirdly, the findings showed that there is a definite significant relationship of (0.37) between training and development and employee performance.

Finally, the last result revealed that there is a meaningful positive relationship of (0.55) between working environment and employee performance. The study recommends primarily excellent remuneration package and makes sure that employees reward is done continuously. For the organizations to be performant management should consider that employees are regularly promoted. Thirdly, the study recommends the provision of employee training on a continuous basis. Finally, management should improve the work environment for employees to boost performance.

CHAPTER ONE

INTRODUCTION

1.1. Background of the Study

Motivation as a tool for enhancing employees’ performance is a concept which began from time immemorial. However, according to (Pakdel, 2013) attention from the scientific world was drawn only after the end of the 19th century as managers try to target what triggers employees to work effectively and resourcefully thereby developing a strong relationship with their employees. The issue of employees’ performance in organizations arises from poor management practices such as failure to reward performance and inability to deal with performance problems (Pakdel, 2013). In the past 95% of managers use an old theory of motivation (Pakdel, 2013).

According to research, the difference between taxation and private organization is that private sector employees and managers value economic rewards more highly than public sector employees and managers. Employees working in the public sector are less extrinsically motivated. Instead, they are additionally motivated by leaving a balanced life. Motivation in civil industry comprises of opportunity to have control on public affairs, obligation to support the public interest and interest in achieving social justice (Buelens, 2007). Researchers attach much importance to issues of motivation in line with human resource management practices. This work will focus on the following four motivation packages which are; remuneration, promotion, training and development and working environment. Not that these are the only motivational packages several others exist, but for this study, the scholar has limited it to the above mention motivation packages.

There are two categories of motivation. Non-financial and financial motivation. Financial incentive is the motivation benefits that come from the external source such as best employees of the year, bonuses, outlying benefits and many more. Non-financial drive is the reward that comes from ‘within,’ such as achievements, job enrichment, praise, workers contribution in organization and many more (Mckinsey, 2009). Past research revealed that intrinsic payments such as praises and feedback from managers rated higher than extrinsic rewards which are; cash bonuses, fringe benefits and organized activities (Mckinsey, 2009).

Recent studies have proven that lack of motivation affects employees’ performance in organizations. Therefore, this work gives a clearer understanding of the fact that incentive is the purpose of employee performance and performance measures the magnitude and value of work done considering the cost of the resources used (Mckinsey, 2009). According to Cambridge advance learner dictionary (2017) performance is the level at which goods are produced concerning some people and amount of materials necessary to produce it.

In the same light employee performance is the outcome of motivation. Therefore, Employee performance is the number of goods and services that a worker can produce in a given amount of time (Annu, 2013). A motivated employee positively contributes to the realization of organizational goals while a demotivated employee act in a way those goals and objectives will be destroyed entirely. This underlines the significance of employee motivation to the organization.

Another performance concept known as Japanese General Vision of employee performance explains performance as a complete phenomenon surrounding all features vital to increase output. Performance is the prospect must concern with seeking the prosperity of a kind which will provide people with material wealth as thriving as spiritual fulfilment. To improve performance goods must be intended to please consumer need with best consumption of resources without generation of leftover in the work procedure. Performance represents the relationships between inputs and outputs in the production process.

As a practical concept, performance helps define both the scope for raising living standards and the competitiveness of an individual worker, company or economy. Therefore, performance has an increasing role in expressing and evaluating government policy. European performance Council states that performance is a method of mind. It is a mind-set of growth of the continuous enhancement of that which is. Yield is confidence of being able to do better than yesterday and unceasingly. It is the endless implementation of economic and social life to changing conditions. According to Mangat (2017) performance is the measure of how well resources are brought together in organizations and utilized for accomplishing a set of results.

Also, performance is the name of reaching the higher level of routine with the least expenditures of resources. Furthermore, performance is the connection amongst outputs from a given scheme over a specific period, and the inputs to that system during that same time should be generic and universal. Also, performance is the connection amongst goods produced and sold provided the output, and the resources spent in doing it (Output/input= performance).

More so, performance is a complete degree about how proficiently organizations gratify the following five aims; Objective achievements, the competence of the process, Effectiveness, Comparability with other agencies and Tendency-performance measured over a period. In the words of Mangat (2017) performance is the loose description of relationship usually in a ratio from between outputs and all of the associated inputs in real terms.

In the words of Drucker (2013) performance means an equilibrium among all features of manufacture that will give the determined output with the least exertion. On the other hand, according to International Labour Organisation (2013), performance is the ratio between the capacity of production as measured by output indicates and the equal amount of labor input  as measured by production guides and the corresponding size of labor input as measured by employment keys. Performance means the equilibrium between all elements of production that will give the highest output for the lowest effort. The output is measured as a scientific partition of two significant parameters.

However, performance is a connection between output and input. It is articulated as a ratio of output and input, or it equals output divided by input (Peter, 2013). Drucker (2013) explains that the performance of a business unit can be measured concerning the sum of goods produced in some fixed amount of time. Moreover, the performance of a service industry is measured regarding income generated by an employee within an organization. Furthermore, Drucker (2013) states the three critical pointers of higher performance which are: Best application of the existing human and material resources, minimum waste and damages of materials, measurable and qualitative construction of goods at lower cost.

Researchers continue to argue that, unless employees are motivated, they cannot brand the potentials found in them. And this could cause them not to achieve the equal performance that is desired from them (Annu, 2013) Majority of companies use pay, promotion, bonuses and other types of payments to motivate employees and to increase their performance (Annu, 2013).

In U.K research foundation, 100 companies in U.K make use of motivation incentives which enhance employees’ performance (Romalyn, 2017) Giving the report of the National Commission of Labour, incentives are concerned with the efficient operation of human resources which is cheapest means of increasing employees performance and stimulate human efforts to provide positive motivation to greater output (Surnis, 2010).

In Ghana, it is becoming more severe for organizations to increase employee performance, due to intense rivalry and economic uncertainties. Employee performance is essential since there is a straight connexion among drive and performance. Workers performance will increase only through motivation (Godson, 2013).

In Cameroon, the objectives of taxation can be seen in two forms, that is the primary and specific objectives. The primary purpose involves the organization as a whole while the particular goals vary according to the various departments. The overall objective of taxation has been to raise revenue for the state through the collection of taxes such as; Budgetary and Non Budgetary taxes. Examples of budgetary taxes are; Value Added Tax, Personal Income tax, Company tax, Mining tax, Forestry tax, Petroleum tax, Toll Gate fees, Weigh Station fees. Some examples of non-budgetary taxes are FNE (National Employment Fund), Communal tax, Council tax, Audio-visual tax (CRTV) and FEICOM (Special Council Support Fund for Mutual Assistance). This objective has been successfully achieved since the establishment of taxation with no changes in them instead the government is still adding new forms of taxes. Taxation aims to operate these taxes to meet the demands of the state and the Cameroonian market.

Notwithstanding, the researcher during preliminary internship saw how some employees in taxation do complain of the lack of bonuses such as car allowance and many more. It is for these reasons that, the issues of motivation and its complicated relationship with performance have prompted the researcher to examine the effect of motivation on employees’ performance in the taxation departments in Kumba and Buea South West Region of Cameroon. Therefore, employees working in the taxation departments should be given the valuable incentives as a stimulus to increase their performance.

1.2. Statement of the Problem

Given the universal and socio-economic encounters, employee performance has become relatively robust for most organizations to handle. The vision of every group is to have high performance, but not all companies enjoy the opportunity of high employee performance. Therefore, employee performance is a challenge to many organizations today (Atambo, 2013). The idea of motivation, therefore, cannot be underestimated as it has proven to yield high performance towards achieving the organizational goals or purposes of a company. Some employers attempt to offer salaries or wages to their employees not just to serve as payment but to motivate them to do their best. The complexity of man most often does not produce the anticipated results. Human needs, unfortunately, are insatiable and that means, it is characterized by an infinite demand for things that will provide the adequate satisfaction.

But satisfaction to the human being is a relative concept, saying the words which may satisfy Mr “A” might not certainly satisfy Mr “B” even though both persons may show similarity in socio-cultural compositions. Therefore, this makes motivation based more on the intrinsic reward rather than the extrinsic reward (Maslow, 1954). This study focus on the extrinsic motivation.

A preliminary investigation conducted by the researcher during her period of internship with the taxation department, it was observed from records of the 2016 financial year report for the Kumba taxation department that the rate of capacity to produce result beyond target has dropped from 85% to 75%. Also, employee punctuality and commitment to duty fell from 60% to 50% (Taxation achieve, 2016).

All these are individual indicators of employee performance. This therefore means that a drop in one of this symbol will lead to a general fall in the performance of the organization. Thus, this makes the organization not to be performant.

It is important to note that, there are several techniques through which the organization can improve the performance of its employees, however for the sake of this work the researcher will want to scrutinize the use of motivation as a tool to boost this performance. This is because the researcher observed the lack of fringed benefits, allowances, bonuses and many other tools of motivation during the preliminary search for this study.

1.3.Objectives of the Study

1.3.1 Main Objective

The aim objective of this work is to examine the impact of motivation on employees’ performance in the Kumba and Buea Taxation departments.

1.3.2 Specific Objectives

The specific objectives are;

1. To evaluate the relationship between remuneration and employee performance in the Kumba and Buea taxation departments.
2. To examine the relationship between promotion and employees performance in the Kumba and Buea taxation departments.
3. To evaluate the relationship between training and development and employees performance in the Kumba and Buea taxation departments.
4. To examine the relationship between working environment  and employee performance in the Kumba and Buea taxation departments.

Check Out: Human Resource Management Project Topics with Materials