MOTIVATION AND EMPLOYEE PERFORMANCE IN ORGANISATIONS, A CASE STUDY OF UGANDA REVENUE AUTHORITY (URA)

BY: MUGUME PAUL 1153-06404-00829

A RESEARCH REPORT SUBMITTEI) TO ~fHE COLLEGE OF 1-IUMANITIES AN1) SOCIAL SCIENCES IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF BACHELORS DEGREE OF PUBLICADMINISTRATION OF KAMAPALA INTERNATIONAL UINVESRSITY

OCTOBER, 2018 DECLARATION

I, 1V[UGUME PAUL declare that, this Research Report is my own work and has never been produced by anybody else for any award in any institution and that material which is not mine has been fully acknowledged.

Signature s.... Date... ~~~ .~..

MUGUME PAUL

1153-06404-00829 APPROVAL This is to satisfy that this Research Report has been done under my supervision and submitted for examination with my approval.

~ Date

MR. KATUNGUKA AARON

Supervisor DEDICATION I dedicate this report to my dear parents for the love, care and mentorship they have accorded to me throughout my entire life, plus other family members and all those who also stood by me throughout this program and inspired me immensely.

‘U ACKNOWLEDGEMENT First and foremost, 1 \~ould like to thank the Lord Almighty God. who has granted me ~ ith the gift of life, wisdom, knowledge and guidance in my academics and made this rese~trch report a success.

I also thank my beloved parents for their parental love, guidance, spiritual, moral and financial support throughout my education.

I take this opportunity to express my profound gratitude and deep regards to my SU~CF\ sor Mr. Katunguka Aaron for his exemplary guidance, monitoring and constant encouragement throughout the course of writing my research report.

I would also like to extend my sincere appreciation to my guardians for their commitment, financial support and guidance, which he has willingly offered to me through my academics. without him it wouldn’t be a success.

I also owe much gratitude to all my lecturers at the college of humanities and social sciences for their moral and career guidance that they accorded to me throughout my stay at the university.

Lastly, my special regards to my close friends for moral endless support they have rend~ed to rue.

May the almighty God bless them all.

iv TABLE OF CONTENTS DECLARATION APPROVAL ii DEDICATION iii ACKNOWLEDGEMENT iv TABLE OF CONTENTS v LIST OF TABLES viii LIST OF FIGURES ix LIST OF ABBREVIATIONS x CHAPTER ONE 1 BACKGKROUND OF THE STUDY I 1.0 Introduction I 1.1 Background of the study 1 .2 Statement of the Problem 6 1 .3 Purpose of the study 7 1,4 Specific objectives 7 1 .5 Research questions 7 1.6 Scope of the study 7 1.6.1 Content scope 7 1.6.2 Geographical scope 8 1.6.3 Time scope 8 1.7 Significance of the study 8 CHAPTER rrwo 10 LITERATURE REVIEW 10 2.0 Introduction 1 0 2.1 Theoretical review 10 2.1.1 Abraham Maslow’s Theory 10 2.1.2 McGregor’s Participation Theory~ 12 2.1.3 Expectancy Theory 1 3 2.2 The forms of employee motivating techniques used by Uganda Revenue Authority? 13

2.3 Factors enhancing employees’ motivation within Uganda Revenue Authority (URA). .. 15 2.4 The effects of motivation on employees’ performance in Uganda Revenue Authority (URA) 18 2.5 Benefits of Motivation to URA employees 22

V 2.6. Conceptual Framework . 23 2.7 Explanation of the Conceptual Framework 2.1 CHAPTER THREE 26 RESEARCHMETHODOLOGY 26 3.0 Introduction 26 3.1 Research design 26 3.2 Population 27 3.2.1 Target Population 27 3.2.2 Sample size 27 3.3 Sampling Procedure 28 3.4 Data Collection Methods 28 3.4.1 Questionnaire 28 3.4.2 Interview guide 29 3.5. Validity and Reliability 29 3.5.1 Validity 29 3.5.2 Reliability 29 3.6. Data gathering procedure 30 3.7. Data presentation and analysis 30 3.8 Ethical considerations 30 3.9. Limitations and problems encountered 31 CHAPTER FOUR 32 PRESENTATION, INTERPRETATION AND DISCUSSION OF THE FINDINGS 32 4.1 Introduction 32 4.2 Descriptive characteristics of the respondents 32 4.2.1 Distribution of respondents by gender 32 4.1.2 Age category of the respondents 33 4.1.3 Distribution by marital status 34 4.1.4: Distribution of Respondents by Level of Education/Qualification 35 4.3 The forms of employee motivating techniques used by Uganda Revenue Authority 36 4.5 The effects of motivation on employees’ performance in Uganda Revenue Authorii.y (URA) 39 CHAPTER FIVE 41 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS 41 5.0 Introduction 41

vi 5.1. Discussion of the Findings . 41 5.1.1 Findings onthe forms of 41 5.1.2 Findings the Factors enhancing employees’ motivation within Uganda Revenue Authority (URA) ‘12 5.1.3 Findings on the effects of motivation on employees’ performance in Uganda Revenue Authority (URA) 5.2 Conclusion 44 5.3 Recommendations 45 5.5 Areas for further research 45 REFERENCES 46 APPENDICES 52 APPENDIX I: QUESTIONAIRES 52 APPENDIXII 55 APPENDIX III: BUDGET 55 APPENDIX III: TIME FRAME 56

vii LIST OF TABLES

Table 1: Showing the Sample Size and population distribmion 2$

Table 2: Gender distribution of respondent 32

Table 3: Age distribution respondents in Uganda Revenue Authority 33

Table 4. Distribution of Respondents by Marital Status 34

Table 5: Showing Respondents Education 35

Table 6. The forms of employee motivating techniques used by Uganda Revenue Authorit~ 36

Tab Ic 7. Factors enhancing employees’ motivation within Uganda Revenue Authority (URA) 3$

Table 8. The effects of motivation on employees’ performance in Uganda Revenue Authority (URA) 39

VIII LIST OF FIGURES

Fig 1: Gender of Respondents 33

Fig 2: Age category of the respondents 34

Figure 3. I)istribution of Respondents by Marital Status 35

Fig 4: Distribution of the respondents to the study by education levels 36

Figure 5. The forms of employee motivating techniques used by Uganda Revenue Authority 37

Figure 6. Factors enhancing employees’ motivation within Uganda Revenue Authority (URA) 39

ix LIST OF ABBREVIATIONS

GDP Gross I)omestic Product

MBO Management by Objectives

NPM New Public Management

SSA Sub Saharan Africa

U RA Uganda Revenue Authority

x ChAPTER ONE BACKGKROUND OF THE STUDY 1.0 Introduction This chapter presents the background of the study, statement of the problem. purpose of the study, objectives of the study. research questions, and scope of the study and signilicance of the study.

1.1 Background of the study According to Pate (1998) the study of motivation is concerned, basically, with why people behave in a certain way. The basic underlying question is ,,why do people do what they do? Kovach (1980) states that despite numerous studies done on motivation, managers still are not close to understanding employees” motivation than their colleague more than lift~ ~ cars ago. Motivation is something that moves the person to action and continues him the cause of action already initiated. Motivation has the role to develop and intensify the desire of every member of the organization to work effectively and efficiently in his position. Even though money occupies a major place in the mix of motivators. money alone cannot motivate employee well to work unless it is coupled with other non-monetary motivators (Frey and Osterloch, 2002).

Performance is an evaluation of the results of a person”s behaviour. It involves determining how well or poorly a person has accomplished a task or done a job. Motivation is only one factor among many that contributes to an employee”s job performance. All thing being equal, one would expect a highly motivated teacher or an oflicer would deliver high-quality teaching or service than those poorly motivated teacher or officer. All things however, are not always equal because so many factors affect performance factors such as personality. the difficulty of the task, availability of resources and working conditions. To attain high levels of performance as an employee and manager, you must be sure that you and your employees have the ability, motivation and the resources to meet objectives. When performance is not at the standard level or above, you must determine which performance factor needs lu he improved and improve it (Lussier, 2005).

Studies on motivation depicts that there are several ways to motivate employees. These are known as theories, which can be divided into two categories. They are the content theories and the process theories. The content theory focus on what motivates employees and ii. was propounded by eminent writers such as Maslow (1946). McClelland (1988) and llerzberg

1 (1968). Vroom (1969), Adams (1965), Locke and Latham (1990) are the proponents of the process theories and they focus on how motivation occurs. Reis and Pena (2001) question whether motivating people to work in the 21St century with theories conceived durin~ thc past 100 years are likely to be infeasible. They conclude that the core message is that managers should reconsider the out-dated motivational patterns utilised to maintain role performance in organisations and adopt a fresh motivation formula for the 21 st century based on friendship, work and respect. however. Chartered Management Institute (2001) checklist maintains that these theories are still valid today. Even though the two theories are complementary, they are in a way opposite and their differences leads others to conduct further studies on motivation. This led to a number of ways through which employees could be motivated to increase performance. Several writers such as Roche and Mackinnon (I 970) and others such as Mayfield et al (1998) suggest that leadership styles and freedom given to employees are significant in motivating employees. Luthans and Stajkovic (2000) and Armstrong and Murlis (2004) held the view that recognition can be used to motivate worker to perform well whilst Oldham and Hackman (2010), Lawler (1969) argued that job design has an important role to play in employees behaviour. Considering many approaches to motivation and how difficult it is to find or identify one that solely motivates workers. the study seek to determine whether motivation have effect on employees” performance.

Performance is an evaluation of the results of a person’s behaviour, It involves determining how well or poorly a person has accomplished a task or done a job. Motivation is only one factor among many that contributes to an employee’s job perlormance. All thing being equal. one would expect a highly motivated teacher or an officer would deliver high-quality teaching or service than those poorly motivated teacher or officer. All things however. are not always equal because so many factors affect performance factors such as personality, the difficulty of the task, availability of resources and working conditions. To attain high levels of performance as an employee and manager, you must be sure that you and your employees have the ability, motivation and the resources to meet objectives. When performance is not at the standard level or above, you must determine which perloi’mance factor needs to be improved and improve it (Lussier, 2005). Studies on motivation depicts that there are se\ end ways to motivate employees. These are known as theories, which can be divided into t~o categories. They are the content theories and the process theories. The content theory focus on what motivates employees and it was propounded by eminent writers such as Maslow (1946), McClelland (1988) and Herzberg (1968). Vroom (1969). Adams (1965), Locke and

2 Latharn (1990) are the proponents of the process theories and they fbcus on how motis aUori occurs. Reis and Pena (2001) question whether motivating people to work in the 21st century with theories conceived during the past 100 years are likely to be infeasible. They conclude that the core message is that managers should reconsider the out-dated motivational patterns utilised to maintain role performance in organisations and adopt a fresh motivation formula for the 21st century based on friendship, work and respect. however, Chartered Management Institute (2001) checklist maintains that these theories are still valid today. Even though the two theories are complementary. they are in a way opposite and their differences leads others to conduct further studies on motivation. This led to a number of ways through ~ hich employees could be motivated to increase performance. Several writers such as Roche and Mackinnon (1970) and others such as Mayfield et al (1998) suggest that leadership styles and freedom given to employees are significant in motivating employees. Luthans and Stajkovic (2000) and Armstrong and Murlis (2004) held the view that recognition can be used to motivate worker to perform well whilst Oldhamn and I Iackman (20 10). Lawler (1969) argued that job design has an important role to play in employees behaviour. Considering many approaches to motivation and how difficult it is to find or identify one that solely motivates workers, the study seek to determine whether motivation have effect on employees” performance.

I luman resource is considered as the most important asset of every organization. In the age ol global competition, acquiring right workforce and retaining it becomes the most important challenge of all organizations. To get the maximum from these resources, employees must have to be motivated. Baron (1983) describes motivation as. “an accumulation of different processes which influence and direct our behavior to achieve some specific goal”. The factors those act as motivators and affect employee performance are job security, working conditions, employer—employee relationship, autonomy. relationship with colleagues. training and development opportunities. employee recognition and company”s overall policies and procedures for rewarding employees. Among all these factors. motivation that comes e~ ith rewards becomes important factor which increases the exceptional contribution by employees. As stated by Bowen (2000), in a world of downsizing, doing more with less, reward/recognition are vitally important to boost morale and creating goodwill between employees and managers.

Rewards can be extrinsic or intrinsic, extrinsic rewards are tangible rewards and these rewards are external to the job or task performed by the employee. External rewards can be in

3 terms of salary/pay. incentives, bonuses, promotions, job security. etc. Intrinsic rewards are intangible rewards or psychological rewards like appreciation. meeting the flC\\ challenges, positive and caring attitude from employer, and job rotation after attaining the goal. Frey (1997) argues that once pay exceeds a subsistence level, intrinsic factors are stronger motivators, and staff motivation requires intrinsic rewards such as satisfaction at doing a good job and a sense of doing something worthwhile. And from this consideration. current study will examine whether employee’s level of motivation varies with the rewards tboth extrinsic and intrinsic) given to them. This study will be beneficial for the managers to kno\\ the significance of intrinsic and extrinsic rewards on employee performance and they can work on those sectors to enhance employee performance.

Balunywa’s (2005). define employees’ motivation as identification of the desires and needs of subordinates and creating an atmosphere to attain organizational goals and objectivesThe term motivation has been defined variously by different authorities in the stucI~ of Psychology, Management and allied disciplines. According to Cole (1995), motivation is essentially about what drives a person to work in a particular way and with a given amount of effort. To Buford et al (1995), motivation is a pre—disposilion to behave in a purposive manner to achieve specific needs. Lindner (2004) perceives motivation as a psycI~olcigical process that gives behaviour purpose and direction. Obviously, there are divergences in these definitions, though some common threads seem to exist. What is common to the fbregoing definitions, among others, is that something has to trigger an employee to perform in an exceptional way.

Uganda Revenue Authority (URA) is a government revenue collection agency established by the Parliament of Uganda. Operating under the Ministry of Finance, Planning and Lconomic Development, the URA is responsible for enforcing, assessing, collecting, and accounting for the various taxes imposed in Uganda (Kanaabi, 2015). It was established by the Uganda Revenue Authority Statute of 1991 and set up in September of the same year as a central body for assessment and collection of specified revenue, to administer and enforce the lass s relating to such revenue and to provide for related matters (Adengo. Jonathan, 2016). 1 his statute incorporated all the laws that were in force then regarding tax collection. Fhe new organization (URA) amalgamated the thi’ee tax administration departments that svei’e responsible for all the taxes collected by the Central Government of Uganda. fhese

4 Departments were Customs & Excise, Inland Revenue and Income tax Department (Mugerwa, 2014).

In 1991, when URA was established, tax collection was 6.83% of GDP, amounting to UGX:133 billion. In 2015, taxes collected were 13% of GDP, amounting to UGX:l 1.2 trillion. URA targets to increase tax collection to at least 16% of GDP by 2020.~8I On 27 October 2014, Ugandan Finance Minister Maria Kiwanuka appointed lawyer Doris Akol as commissioner general for the next five years. She replaced Kagina, who retired after two consecutive five-year terms at the helm of the URA (Ladu, 2014). To accommodate the majority of its staff in one location, URA is building a 22—storey tower adjacent to its headquarters at Nakawa, scheduled for completion in 20 1 8 (Busuulwa, 2016).

Workers in Uganda Revenue Authority need something to keep them working. Most times the salary of the employee is enough to keep him or her working for an organization. However, sometimes just working for salary is not enough for employees to stay at an organization. An employee must be motivated to work for a company or organization. If no motivation is present in an employee, then that employee’s quality of work or all work in general will deteriorate (Whyte,. 2007).

Uganda Revenue Authority creates an effort towards developing a motivated workforce for the purpose of improving productivity remains the single most crucial function of heads of institutions in recent times because the reason is provided by Kreisman (2002) who argues that the most valuable and volatile asset of any institution is a well—motivated and stable workforce which is competent, dedicated and productive. Interestingly, what motivates employee’s changes constantly. Explaining the dynamic nature of motivation, Kovach (1987) cites the example that as employees’ income changes, money ceases to be a motivational factor; and as employees grow older, interesting work becomes a motivational factor. Ilence, the declaration by Lindner (2004) is justified to write that of all the functions a manager performs, motivating employees is the most complex, as employee motivation is a never ending challenge. Heads of institutions thus face difficult challenge of motivating and retaining employees especially in an environment of increased uncertainties like a university where groups of workers usually deliberately stop working because of disagreement about pay and conditions of service.

5 One of the traditional components of management along v~ ith planning, organizing, and controlling, is motivating. Many managers do different things for example: contests, ranking of people, plants, shifts, teams, and departments, performance appraisals, performance. production, sales quotas and commission pay. All these systems are implemented in the belief that they drive performance. Some researchers think it does the opposite. Instead of trying to use extrinsic motivators (something outside of the work itself such as promised rewards or incentives) to get higher levels of performance from people, management ~ ill be helter served by studying the organization as a system. Employers demand results. Without results the organization will not survive. Managing motivation is a requirement for productivity.

1.2 Statement of the Problem Motivation refers to the combination of a persons desire and energy directed at achie’ving a goal. (Thomas, 2012) It can be a result of intrinsic rewards. which includes satisfaction, feelings of achievement, punishment, or goal achievement any many others. (Lewis, 1985). Organizations motivate employees in many ways like provision of motor vehicles, transport, lunch allowances, provision of bonus scheme, shelter. Insurance and medical allowances among others. Motivation has the role to develop and intensil~~ the desire of every member of the organization to work effectively and efficiently. Teacher motivation is inadequate for instance; meagre salary compared to other institutions workers, no accommodation for teachers and they have to struggle for accommodation after completing school, and sometimes have to commute long distances to work. Organizations are legally required to provide the above benefits to their employees and worker compensation which emphasizes social security and provision of financial assistance to those who lose jobs through no fault of their own. Despite of the above ways of motivating employees, the performance of employees in URA is still poor in form absence at work, late coming, lackadaisical attitude, dissatisfaction among the workers, and insufficient construction of responsible employees among others. In addition, the rate of turnover of URA workers is increasing at the alarming rate and those staying are embarking on frequent strikes for better conditions of service (URA Annual Performance Report, 2013). Therefore this forced a researcher to investigate on motivation and employees performance in organization.

6 1.3 Purpose of the study. The purpose of the study was to examine the relationship of motivation on the performance of employees in Uganda Revenue Authority.

1.4 Specific objectives This study was based on the following objectives; i). To determine the forms of employee motivating techniques used by Uganda Re\ eiiue Authority. ii). To find out the factors enhancing employees’ motivation within Uganda Revenue Authority (URA). iii).To establish effects of motivation on employees’ performance in Uganda Revenue Authority (URA)

1.5 Research questions This research was set to answer the following research questions: i). What are the forms of employee motivating techniques used by Uganda Revenue Authority? ii). What are the factors enhancing employees’ motivation within Uganda Revenue Authority (URA)? iii). What are effects of motivation on employees’ performance in Uganda Revenue Authority (URA)? 1.6 Scope of the study 1.6.1 Content scope This study was based on the effect of motivation i.e. Provide incentives. Recognizes achievement . Creates a positive work environment . Share profits etc on employee performai~ce in organizations as indicated by Improved service delivery, Work producii~ ity

Increased organizational profits, reduced employee turnover. e fliciency , effectiveness, good morale for employees and job satisfaction

7 It was guided by the objectives; how organizations motivate their employees, the role of’ motivation on the employee performance in an organization and the relationships between motivation and employee performance in an organization or institution.

1.6.2 Geographical scope The study was carried out at Uganda Revenue Authority (URA) headquarters is located in the URA Building Complex, located at Ml 93—M 194, Kinnawataka Road, Nakawa Industrial Area in the Nakawa Division of the city of Kampala, Uganda’s capital and largest city. This is about 6 kilometres (4 mi), by road, east of the city center.

1.6.3 Time scope The period under study covered using a period 2006 to 2012. This period was chosen because a range of seven years is enough to help the researcher determine the relation of moth dtion on the employee performance.

1.7 Significance of the study The study was very significant to the different stakeholders that include; management. the Researcher. Suppliers. Consumers and Government organizations in the following v~ ays:

The study was of the helpful to the employers that might find the findings of this stud\ relevant to their organizations.

The study was highlighting the benefits and how they subsequently influence employee output this means that it will be a basis for knowledge.

The study was relevant to other scholars who were presented v~ ith factual information on the relevance of employee output or productivity.

This study will improve employees performance at the workplace, in terms of retaining employees and to help companies establish a good image as required by the government of Uganda. If a company’s employees do not acquire this motivation then the company could lose large amounts of money, customers or even go out of business. On the other hand if that company’s employees are well trained and motivated by their employers it could have great income potential, keep loyal customers and gain a lot of market share.

A further contribution of this study is the attempt to help managers and leaders in our society to identify the things that they need to do in order to successfully motivate their employees to perform at their best. As a leader this knowledge was therefore help me to understand what

8 new strategies I could implement in order to motivate employees to achieve optimal business results. It is evident that there is a need for this study because of the many companies that are constantly spending money on various ways to increase employee motivation.

9 CHAPTER TWO LITERATURE REVIEW 2.0 Introduction This chapter presents a review of related literature of the study. The purpose of this chapter is to explore scholarly work and previously conducted research in relation to motivation and employee performance in organisations In Uganda Revenue Authority (URA). 2.1 Theoretical review 2.1.1 Abraham Maslow’s Theory The study was guided by Abraham Maslow’s theory, which is concerned with analyzing the needs and motives that affect human’s motivation. Motivation and Public service delivery (PSM) Theory, which postulates that public servants are unique and differ from their private sector counterparts insofar as they are driven pi~imarily’ by intrinsic motives rather than extrinsic ones, such as financial rewards (Anderfuhren-Biget et al., 2010). The idea of PSM was developed in response to the rise of the New Public Management (NPM) movement since the beginning of the 1980s, which calls for the introduction of market-style mechanisms like performance-related pay into the public sphere (Perry/Wise, 1990; Perry/1-Tondeghem, 2008).

Early theories of motivation, mainly conceptualized during the I 950s, explain motivation in terms of the satisfaction of basic human needs (Greenberg/Baron, 2003, p.192.). That is to say, a core set of needs provides the motive force for people’s actions (Dunford, 1992, p.75). Although heavily attacked and questioned during the years, need theories are probably “the best-known explanation for employee motivation” (Robbins/Judge, 2008). 1 will describe five such theories, which also often receive the title “person as machine” theories, since their premise is that motivation is largely an automatic, mechanical, and unconscious response to internal human needs (Landy/Coote, 2010, p.369).

Abraham Maslow’s (1943) hierarchy of needs theorizes the existence of five sets of innate drives/needs, which are arranged in a hierarchy of prepotency, i.e. a high order need will become dominant only after lower level needs are satisfied. Maslow’s five level needs. in ascending order, are physiological (e.g. hunger, thirst, sex), safety (the desire not to f~eI endangered and wish for a physically and emotionally secure environment), love (the “hunger for affectionate relations with people” and belongingness), esteem (the longing for self respect, strength, achievement, reputation, recognition by others and appreciation), and the

10 need for self—actualization, which is the aspiration “to become everything that one is capable of becoming” (Watson, 2006).

Maslow’s model is highly seductive, thanks to its sheer simplicity and ability to provide an easy understanding of a complex matter (Dunford, 1992). Yet, the theory was never validated, despite a continuous effort in a plethora of experiments and researches held during the past 60 years. Therefore, Watson (2006) argues the theory is “next to useless”, albeit he admits it served as a good “propaganda” that altered the “way managers think about their Public servants”.

Addressing the deficiencies of Maslow’s work, Clayton Alderfer (1969) formalized a spinoll of the hierarchy of needs. His approach clusters Maslow’s five needs into three groups: Existence (which corresponds to Maslow’s physiological and safety needs), Relateclness (similar to the love need), and Growth (parallel to the esteem and self—actualization needs) (pp.l46—l4’7). Unlike Maslow, Alderfer thought that an individual could focus on all three groups simultaneously without any speci tic order (Greenberg/Baron, 2003; Robbins/J udge. 2008). Despite Alderfer’s changes, ERG theory has not received much more empirical support than Maslow’s work (Dunford, 1992).

Maslow and Alderfer have been harshly criticized, but their theories remain valuable insofar as they suggest specific ways to motivate Public servants (Greenberg/Baron, 2003). For example, Van Wart (2008) infers from Maslow that managers should use recognition and rewarding to enhance lower—end needs, and inspiring techniques, such as the encouragement of relatedness/commitment feelings, to meet higher-end needs (Chalofsky, 1995). Following Van Wart’s definitions, hereinafter, by recognition I mean intangible incentives such as showing appreciation (e.g. a good word) and providing praise (e.g. a trophy). And by rewarding I refer to tangible incentives such as promotions, perks, provision of additional responsibility, and so forth (ibid.).

Mitchell (1982) also recommends that organizations pay more attention to upper level needs and fulfill them through systems emphasizing autonomy and recognition (p.84). Meaningful work is also a motivator according to Behn, (1995). And as Chalofsky and Krishna (2009,

p. 197) explain — “Meaningful work is not just about the meaning of the paid work we perform; it is about the way we live our lives. It is the alignment of purpose, values, and the relationships and activities we pursue in life”, thus, it includes the need to maintain a pi’oper work-life balance.

11 2.1.2 McGregor’s Participation Theory:

Bratton ci a!. (2007:248) defined it as a cognitive decision making process that influences the persistence and direction of goal directed behaviour. Work motivation can also be defines as the psychological forces within a person that determines the direction of that person’s behaviour in an organisation (George and Jones, 2008:183). Flement in the abo\ e deliniFons are: ~ef1brt’ —a measure of intensity that maxirnises employees potential capacity to v~ orl\ in a way that is appropriate to the job; ‘persistence’ —the application of effort work—related tasks employees display over a time period; and direction’ —emphasises that persistent high level of work-related effort should be channelled in a way that benefits the work environment. Bartol and Martin (1998) describe motivation as a power that strengths behaviours, gives route to behaviour, and triggers the tendency to continue. This explanation identifies that in order to attain assured targets; individuals must be satisthctoril) energetic and be cleat- about their determinations.

Denhardt ci al. (2008) also define motivation as an internal state that causes people to behave in a particular way to accomplish particular goals and purposes. Whilst it is not possible to observe motivation itself, it”s possible to observe the outward manifestations of motivation. For instance, the acquisition of money may be an extrinsic motivator, but it is simpl’~ ihc manifestation of the internal drive to meet intrinsic needs like purchasing food, pa~ ing rent for shelter, or acquiring high social status. Denhardt et a!. (2008) further stated that motivation is not the same as satisfaction. Satisfaction is past oriented, whereas motivation is future oriented. Igalens & Roussel (1999) on their part also stated that workers may be very satisfied by the compensation of their job; there are countless instances where these v~ orkers are not entirely motivated to continue doing what they would do. Motivation is central tu management because it explains why people behave the way they do in organizations. Motivation may also be defined as the internal process leading to behaviour to satisfy needs.

The process people go through to satisfy their needs is need - motive - behaviour - satisfaction or dissatisfaction (Lussier, 2005). Some of the authors who had worked on the principal concept behind motivation such as Kreitner (1995). Buford ci a!. (1995). Higgins (1994) were cited in Lindner (1998) defined motivation as “the psychological process that gives behaviour purpose and direction, a predisposition to behave in a purposive manner to achieve specific unmet needs, an unsatisfied need and the will to achieve’~.

12 2.1.3 Expectancy Theory The study was based on the Expectancy Theory proposes that people will choose how to behave depending on the outcomes they expect as a result of their behaviour. In other ~ uids. we decide what to do based on what we expect the outcome to be. At work, it might he that we work longer hours because we expect a pay rise. I lowever, Expectancy Theory also suggests that the process by which we decide our behaviours is also influenced by how likely we perceive those rewards to be. In this instance, workers may be more likely to work harder if they had been promised a pay rise (and thus perceived that outcome as very likely) than if they had only assumed they might get one (and perceived the outcome as possible hut not likely) Expectancy Theoly is based on three elements:

Expectancy — the belief that your effort will result in your desired goal. This is based on your past experience, your self-confidence and how difficult you think the goal is to achieve.

Instrumentality — the belief that you will receive a reward if you meet performance expectations.

Valence — the value you place on the reward. Therefore, according to Expectancy Theory, people are most motivated if they believe that they will receive a desired reward if they hit an achievable target. They are least motivated if they don’t want the reward or they don’t believe that their efforts will result in the rew ard. The key here is to set achievable goals for your employees and provide rewards that they actually want. Rewards don’t have to come in the form of pay rises, bonuses or all-expenses paid nights out (although I find these are usually welcomed!) Praise, opportunities for progression and “employee of the month” style rewards can all go a long way in motivating your employees.

2.2 The forms of employee motivating techniques used by Uganda Revenue Authority?

Create a Positive Work Environment

Motivate employees by offering an upbeat. positive work environment. Encourage teamw ork and idea-sharing, arid make sure staffers have the tools and knowledge to perform well. [3e available when employees need you to be a sounding board or a dispute mediator. Eliminate conflict as it arises, and give employees freedom to work independently when appropriate.

13 Set Goals: Motivation helps employees of URA to become self-motivated by helping establish professional goals and objectives. Not only does this give employees something to strive for, but your business benefits when goals are tied to corporate contributions. Make sure goals are reasonable and achievable so employees don’t get discouraged. Offer encouragement v~ hen workers hit notable milestones.

Provide Incentives: Increase motivation by providing incentives to work toward. URA can create individual incentives for each employee or team incentives to motivate employees as a group. Financial incentives can include cash prizes, gift cards or restaurant gift certificates. Nonflnancial incentives can include extra vacation days, compressed work weeks or choice ofliec space or parking spots.

Recognize Achievements: Celebrate employee achievements through employee-of-the-month or star performer awards. Make a big deal out of accomplishments by celebrating at staff meetings. Print certihicates or engrave plaques, issue a press release or post a notice on your company website. Recognize team accomplishments as well as individual efforts.

Share Profits: Motivate employees with the incentive of a profit-sharing program. In this way, emplo~ees increase earnings while helping the business income rise. This approach simultaneously promotes collective goal—setting and teamwork within URA company. It also pives employees a sense of pride in ownership and can improve performance and reduce turnover as well as raise morale.

Solicit Employee Input: Regularly survey employee satisfaction. URA can conduct anonymous polls or hire an independent party to conduct a formal focus group. This will help you catch potential morale breakers before they get out of hand. Soliciting employee input also shows staffers that ~ou care about the opinions of workers and want to continually improve working conditions.

14 Provide Professional Enrichment; Motivation can also encourage employees of URA to pursue additional education or participate in industry organizations. Provide tuition reimbursement or send employees to skills workshops and seminars. If an employee is motivated to an upward career path. oiler mentoring and job shadowing opportunities. Promote from within whenever possible and create opportunities to help employees develop from a professional standpoint.

2.3 Factors enhancing employees’ motivation within Uganda Revenue Authority (URA), Employees want to earn reasonable salaries, as money represents the most important incentive, when speaking of its influential value (Sara et al, 2004). Financial rewards have the capacity to maintain and motivate individuals towards higher performance, especially workers from production companies, as individual may use the money to satisfy their needs. Therefore. pay has a significant impact in establishing employees’ diligence and commitment, being a key motivator for employees. Nevertheless, studies have shown that pay does not boost productivity on the long term and money does not improve performance significantly (Whitley. 2002). Moreover, focusing only on this aspect might deteriorate employees’ attitude. as they might pursue only financial gains. Fortunately, there are other non-financial factors that have a positive influence on motivation, such as rewards, social recognition and performance feedbacks.

Numerous researches have also pointed out that rewards lead to job satisfaction. which in turn influence directive and positively the performance of the employees. Moreoxcr. re~ards are one of the most efficient tools of management when trying to influence individual or group behavior, as to improve organization’s effectiveness. The vast majority of companies use pay. promotion, bonuses and other types of rewards to motivate employees and to increase their performance (Alexandria, V. A. 2009). In order to use salary as a motivator. managers have Motivating employees for better performance encompasses several critical factors: employee engagement, organizational vision and values, management acknowledgment and appreciation of work well done, overall authenticity of leadership. financial reward, and career advancement among others. Employees are expected to come to the workplace with the intrinsic motivation and desire to be successful, be value-added and contribute to the obtainment of an employer’s vision (Wysocki, A., and Kepner, K. 2009)..

15 Employees can also be motivated through proper leadership. as leadership is all about ~eiting thing done the right way. In order to achieve these goals. the leader should gain the employees’ trust and make them follow him. Nevertheless, in order to make them trust him and complete their tasks properly for the organization, the employees should be motivated (Baldoni, 2005). The leaders and the employees help one another to attain high levels of morality and motivation. Trust represents the perception of one individual about others and his willingness to act based on a speech or to comply ~s itli a decision. Thereibre. trust ~ an important factor for an organization that wants to be successful, as it has the ability to enhance employees’ motivation and foster interpersonal communication. Irrespective of the degree of technical automation, attaining high levels of productivity is influenced by the level of motivation and effectiveness of the staff Therefore, developing and implementing employee training programs is a necessary strategy to motivate workers. In addition, a good communication between the managers and the workforce can instigate motivation. as the degree of ambiguity decreases

Engagement influences motivation and it is reflected in the extent to which employees commit, how hard they work and how long they stay. People join organizations for different reasons, motivated by intrinsic and extrinsic rewards. Intrinsic rewards are reflected in actions believed to be important. Examples include an employee who wants to help people by providing excellent customer service or a senior manager who gains a sense ol’ accomplishment from overseeing a large corporation. Intrinsic outcomes include responsibility. autonomy. feelings of accomplishment and the pleasure of doing interesting work. Extrinsic motivated behaviour includes actions pem’lormed with the goal to have material or social rewards, with outcomes such as job security, benefits, vacation time and public recognition. It is the responsibility of managers to motivate employees, with the goal for employees to contribute to the organization. Managers can best motivate employees b~ offering rewards that are meaningful to them (Daniel & Metcalf. 2005 cited in SHRM. 20 10).

Employees are often motivated differently and to develop a ~~ork environment that promotes motivation, organizations need to know what is important to their employees and then to emphasize these factors. In fact, some companies and researchers are beginning to look at

“work spirituality” - not in a religious sense. but in a sense that what an employee does aligns with his or her greater sense of life and purpose (Jones, G.. George, J., Hill, C.. 2010). Aside from monetary gain, work provides people with fulfillment on various levels, from earning a

16 living and “doing good work” to aspiring to a vision and ultimately having an impact on the quality of life. Good organizations are always trying to structure the work so as to match the nature of the work with the nature of the employee and to make the work as interesting and enjoyable as possible (Brian, 2013).

How employees are treated is a strong determinant of employee motivation and performance. Lawler (2003) emphasizes that “treating people right is fundamental to creating organizational effectiveness and success. It is also easier said than done.” According to Lawler (2003), this includes “a highly complex set of actions on the part of both organizations and employees. Organizations must develop ways to treat their employees so that they are motivated and satisfied; employees must behave in ways to help their organizations become effective and high-performing.” ‘l’his winning combination for performance requires a partnership between the organization and the employees. Lawler (2003) states: “One can’t succeed without the other. To provide people with meaningful work and rewards, organizations need to be successful. And to be successful, organizations need high—performing individuals. The challenge is to design organizations that perform at high levels and treat people in ways that are rewarding and satisfying.” To describe this mutually beneficial relationship, he uses the term virtuous spiral, a relationship that occurs v~ hen the organization values its employees, and in return, workers are committed to high performance.

Performance is carefully noted at all levels of the organization. No matter an individual’s title, everyone has the opportunity to lead in some capacity and have a positive impact on performance. Understanding the value that can be achieved through different roles is one way of providing motivation, performance and thus leadership skills. Workers have better results when they can identify with those they serve. Specifically, face-to-face interactions and task significance are key drivers for motivation and performance. Making human connections is critical for motivation, leadership and high job performance. Motivation and performance increase simply by an employee’s awareness of the impact of his or her job on others. Llopis (2012) also stated that trust is a powerful motivational tool and those leaders thai. are more transparent with their employees will find surprising results and new types of opportunities to develop talent.

17 livery organisation is characterized by a particular type of reward structure, olten clillcring from person to person and from department to department. Lel3oeuf (1985) stated that “~ hat gets rewarded gets done.” If you want more of something in an organisation, simply increase greater reward for that behaviour, if you want less of an activity in an organisation. simply reduce the rewards or increase the punishment or disapproval for that behaviour. People respond to incentives (Lussier, R. N., 2005). Money is often the first factor to come to mind. but successful managers will see that as just one part of a larger picture of incentives that drives employees to excel at their jobs. Some workers will dedicate greater time and effort for the opportunity to increase their pay through raises, bonuses or promotions. Others may be happy to accept a less competitive pay package in exchange for doing work that they enjoy. Maintaining these rewards system motivates many employees to stay with a business and do well in the organization (Kohn, A. 2013).

Perhaps the most important factor on this list is the ability to advance. Employees are extremely motivated to achieve if this means that advancement awaits them. This requires employees to be mindful of opportunities that lie around, beneath and beyond what they seek. As leaders, you will sustain high levels of motivation from your employees if you can open doors of opportunity and accelerate their chances for advancement. Remember, just because your employees may be relevant, it doesn’t guarantee advancement. So make it a point to help them get there. Llopis (2012) stated that everyone wants to be noticed and recognized for their work, therefore employees are motivated to achieve to remain relevant and as such. employees are in search of new ways to learn, improve their skills and invest in themselves.

2.4 The effects of motivation on employees’ performance in Uganda Revenue Authority (URA)

The motivation theorists such as Maslow (1946), Herzberg (1968), Alderfer (1972) and McClelland (1988) have suggested specific things that managers can do to help their subordinates become self-actualized, because such employees are likely to work at their maximum creative potential when their needs are met. They agree that by promoting a healthy workforce, providing financial security, providing opportunities to socialize and recognizing employees” accomplishments help to satisfy the employees” physiological needs which in turn also increase their performance. These authors (Koch, 1990; Stuart. 1992) all stated that recognition of a job well done or full appreciation lbr work done is often among

18 the lop motivators of employee performance and involves feedback. Positive feedback follows the principles advocated in Reinforcement Theory, which slates that behaviour is contingent on reinforcement. Examples of positive reinforcement in this context may include workplace visits by top executives to high—performance employees, personal hand\\ ritlen notes of thanks accompanying paychecks, and telephone calls by top executives to employees at home (Knippen and Green, 1990).

Theories such as equity has some important implications for ways of motivating people by not underpay, overpay and presenting information about outcomes in a thorough and socially sensitive manner. It states that, companies that attempt to save money by reducing employees” salaries may find that employees respond in many different ways to even the score; those that overpay some employees as a useful motivational technique to increase performance may later realized that when you overpay one employee, you are underpaying all the others. When the majority of the employees feel underpaid, they will lower their performance. resulting in a net decrease in productivity and widespread dissatisfaction. Hence, the conclusion is that managers should strive to treat all employees equitably: and This suggestion follows from research showing that people~s assessments of fairness on the job go beyond merely what their outcomes and inputs are to their knowledge of how these were determined, that is, to their sense of procedural justice (perceptions of the fairness of the procedures used to determine outcomes). Osei (2011), also agrees with the equity theory that. one of the fundamental issues that is sensitive and critical which can make or unmake any organization is wage or salary determination. Justice, l~airness and equity in salary determination, to a large extent, put to rest all the traumas any individual or any organi/ation may experience, and that is highly motivational enough to assess the optimal usage of time and energy.

Also, theory such expectancy has several important implications for ways of moti\ :tting employees by clarify people’s expectancies that their effort will lead to performance, that is by training employees to do their jobs more efficiently and so achieve higher levels of performance from their efforts and linking valued rewards and performance by specil~ing exactly what job behaviours will lead to what rewards. It is possible for employees to be paid in ways directly linked to their performance such as through piece-rate incentive sy stems. sales commission plans or bonuses.

19 Locke (1968). goal setting theory believes that you can achieve effective performance goals by assigning specific goals; difficult but acceptable perlormance goals: and pros cling feedback concerning goal attainment, lie further indicated that giving praises. \ianag~iuent by Objectives (MBO), and job-design increases employees” performance. Praise is a motivator (not hygiene) because it meets employees” needs for esteem, self-actual izat ion, growth and achievement. It is most powerful, less expensive, and simplest, yet the most underused motivational technique. To motivate people to high—levels of pei’forniance. objectives should be difficult but achievable, observable and measurable, specific. v~ i~h a target date, participatively set when possible and accepted by employees. Employee who meet their objectives should be rewarded through recognition. praise, pay raises, promotions etc. Many organizations now link pay to meeting goals (Lussier. 2005) and the way the first step in organization design is job design - the process by which managers decide how to divide tasks into specific jobs, for example, Mc PDonaldisation (Jones et al, 2000).

The motivation theorists such as Maslow (1946), llerzberg (1968). Alderfcr (1972) and McClelland (1988) have suggested specific things that managers can do to help their subordinates become self-actualized, because such employees are likely to work at their maximum creative potential when their needs are met. They agree that by promoting a healthy workforce, providing financial security, providing opportunities to socialive and recognizing employees” accomplishments help to satisfy the employees” physiological needs which in turn also increase their performance. These authors (Koch. 1990; Stuart, 1992) all stated that recognition of a job well done or full appreciation for work done is often among the top motivators of employee performance and involves feedback. Positive feedback follows the principles advocated in Reinforcement Theory. which states that behaviour is contingent on reinforcement. Examples of positive reinforcement in this context may include workplace visits by top executives to high-performance employees, personal hand\~ ritten notes of thanks accompanying paychecks, and telephone calls by top executives to employees at home (Knippen and Green, 1990).

Theories such as equity has some important implications for ways of motivating people by not underpay, overpay and presenting information about outcomes in a thorough and socially sensitive manner. It states that, companies that attempt to save money by reducing employees” salaries may find that employees respond in many different ways to even the score; those that overpay some employees as a useful motivational technique to increase

20 performance may later realised that when you overpay one employee, you are underpa~ iiig all the others. When the majority of the employees feel underpaid, they will lower their performance. resulting in a net decrease in productivity and widespread dissatisfaction. Hence, the conclusion is that managers should strive to treat all employees equitably and This suggestion follows from research showing that peoplc”s assessments of fairness on the job go beyond merely what their outcomes and inputs are to their knowledge of ho~\ these were determined, that is, to their sense of procedural justice (perceptions of the fairness of the procedures used to determine outcomes). Osei (2011), also agl’ees with the equity theory that. one of the fundamental issues that is sensitive and critical which can make or unmake any organization is wage or salary determination. Justice, fairness and equity in salary determination, to a large extent, put to rest all the traumas any individual or any organization may experience, and that is highly motivational enough to assess the optimal usage of time and energy.

Also, theory such expectancy has several important implications for ways of moth ating employees by clarify people’s expectancies that their effort will lead to performance, that is by training employees to do their jobs more efficiently and so achieve higher levels of performance from their efforts and linking valued rewards and performance by specifying exactly what job behaviours will lead to what rewards. It is possible for employees to be iaid in ways directly linked to their performance such as through piece-rate incentive systems. sales commission plans or bonuses.

Locke (1968), goal setting theory believes that you can achieve effective performance goals by assigning specific goals; difficult but acceptable performance goals; and providing feedback concerning goal attainment. He further indicated that giving praises, Management by Objectives (MBO). and job-design increases employees” performance. Praise is a motivator (not hygiene) because it meets employees” needs for esteem, self-actualization. growth and achievement. It is most powerful, less expensive, and simplest, yet the most underused motivational technique. To motivate people to h igh-leve Is of performance, objectives should be difficult but achievable, observable and measurable, specific. with a target date. participatively set when possible and accepted by employees. Employee who meet their objectives should be rewarded through recognition. praise. pay raises, promotions etc(Jones et al, 2000).

21 2.5 Benefits of Motivation to URA employees According to (Martocchio, 2003) compensation package offered by employees other titan hourly wage or salary includes paid vacation, medical insurance coverage, reimbursement etc. All these benefits are essential to employees as they serve as motivation and an impact on performance or productivity.

Health Insurance Coverage

Both employees and employers place great deal of significance on company sponsored health insurance benefits. Employer sponsored program provide employees the financial means to afford expensive health care services. health insurance coverage varies by size. industry. group and union presence. Most large companies are more likely to offer health benefits than smaller companies. A healthier workforce should experience a lower incidence of sickness absenteeism. In legal battles, health protection is a fundamental right to employees but, most organizations offer insurance at a cost far below what individuals will pay to buy insurance themselves (Martocchio, 2003)

Social Security (Pension Plan)

Social security according to the (Chambers 21st Century Dictionary) is a system by v~ hich members of a society pay money unto a common fund from which payment are made to individuals in times of unemployment, illness and old age. (Martocchio, 2003) explains it as the sum of employee’s contribution and that of the employer. These rules of benefits provide a greater proportion of a plan’s benefits to its highly compensated employees than will otherwise be permitted. The main idea behind the scheme according to (Martacchio. 2003) is to fund all employees account sufficiently well so that each employee will likely achic\e a similar hypothetical retirement benefit.

Transportation Services

Some employers sponsor transportation services to facilitate travel from home to work and back to help their employees manage daily challenges (Martocchio, 2003). Emplo) ers ma~ sponsor public transportation or subsidized vans or buses that transport employees between their homes and the workplace. Employers generally offer this sei’vice to promote recruitment and retention, and to reduce tardiness and absenteeism due to ti’ansportation difficulties.

22 Bonuses

Hackett (1996) explains that some organizations have practices of making additional payments to employees at particular points in the year. They are normally payable in relation to some specified criterion such as profit or productivity. Such payments may be in kind which may be extra cash or goods during Christmas period to all employees and this is graded by seniority. Bonuses of these take several forms like continued good service bonus, merit bonus and profit related bonus. Bonuses of these kinds are normally traditional way of acknowledging the employees.

2.6. Conceptual Framework INDEPENDENT VARIABLES DEPENDANT VARIABLES

ORGANIZATION MOTIVATION PERFORMANCE ~ Provide incentives e Recognizes achievement improved service delivery Creates a positive work Work productivity environment o Increased organizational o Share profits pro fits o Reduced employee turn over o Efficiency o Effectiveness o Good morale for employees • Job satisfaction

Intervening variables

o Government policies o Organizational structure • Unachievable goals o Dollar rates o Political instabilities

23 2.7 Explanation of the Conceptual Framework The conceptual framework above shows the relationship between variables i.e. independent variable and the dependent variables as regards motivation and Organization performance in URA, and thus it shows that Motivation is the independent variable and it was in terms of

activities like; Provide incentives, Recognizes achievement , Creates a positive work

environment , Share profits and many others while dependent variable is Organization

Performance which is in terms of Improved service delivery, Work productivity , Increased

organizational profits , Reduced employee turnover, Efficiency , Effectiveness , Good morale for employees and Job satisfaction. However the two variables are intervened by moderate factors like; Government policies, Organizational structure, Unachievable goals which tend to influence the success of development of tourism attractions in Uganda.

2.3 Related Studies

Motivation, according to Bulkus & Green (2009), motivation is derived from the word “motivate”, means a move, push or influence to proceed for fulfilling a want. Bartol and Martin (2008) describe motivation as a power that strengths behavior, gives route to behavior, and triggers the tendency to continue (Farland et al, 201 1). This explanation identifies that in order to attain assured targets; individuals must be satisfactorily energetic and be clear about their determinations. In view of Bedian (2003), it is an internal drives to satisfy an unsatisfied need and the will to accomplish. Also motivation is a progression of moving and supporting goal-directed behavior (chowdhury, M.S, 2006). It is an internal strength that drives individual to pull off personal organizational goals (Reena et al, 2009).

A study by I3ennell, Bulwani and Musikanga (2003) revealed that teacher morale also varied noticeably across schools in the same locations. For example, in a small survey of secondary schools in Lusaka, Zambia, the breakdown of head teacher ratings of teacher morale was high 44 percent, moderate/average 22 percent and poor 33 percent.

Another study in Ghana also concluded that teacher morale is reasonably high~(Acheampong et al. 2003). Only 13 percent of teacher respondents indicated that they did not enjoy teaching ‘although nearly one~third stated that they did not intend to remain in the teaching profession. Conversely, over 80 percent of primary school public servants interviewed in Sierra Leone said they did not want to be public servants. Nonetheless, in another study of primary schools in Sierra Leone, primary school head public servants indicated that, if they could, they would

24 replace less than 20 percent of public servants because they are poorly motivated (Bennell et al, 2004). In the same vein, this study investigated the effects of motivation on the performance of primary school public servants in Somal ia-Mogad ishu.

Ryan and Dcci (2000) indicate that individual teacher characteristics can also adversely impact on motivation levels. They further noted that the age profile of public servants has become younger in many countries due to the rapid expansion of primary and, more recently, secondary school enrolments and/or higher rates of teacher aflrition. This means that there are relatively few experienced public servants who can serve as mentors and provide professonal support and leadership. Primary school public servants in SSA are usually considerably younger than secondary school public servants.

In most countries, government public servants are predominantly from higher socioeconomic backgrounds and have been brought up in urban areas. The impact of women public servants on being in a male-dominated profession is also likely to be a salient factor in some countries. Research by Bratton (1994) indicated that motivational patterns are different among mcii and women in developing countries with men more concerned with extrinsic rewards (most notably pay) and women focusing more on intrinsic rewards i.e. the satisfaction of teaching children.

Another study by Bennell (2004) in Sub Saharan Africa noted that incentives for schools and public servants in the public education system to perform well are frequently weak due to ineffective incentives and sanctions. This was particularly the case when public ser\ ants cannot be effectively disciplined for unacceptable behaviour (absenteeism. lateness. poor teaching, and abusive behaviour towards pupils) by school managements because it was very difficult to dismiss them and pay and promotion are largely unrelated to actual performance. This situation was also revealed by Carron (1996) that where teacher pay is very lo~, there is normally de facto recognition that the labour process’ in schools has to be organized in such a way that enables public servants the autonomy to generate acId itional income. Most managers also engage in these survival ‘activities. More generally, there is a widespread acceptance that jou get what you pay for’, which is not very much when pay does not meet minimum livelihood needs. Secondary employment activities are likely to both directly and indirectly lower the motivation of public servants and eventually their performance in their main jobs.

25 CHAPTER THREE RESEARCIIMETHODOLO GY

3.0 Introduction This chapter presents the methodology for the study which includes the research design. study population, sample size and selection, sampling techniques and procedure. data collection instruments, data quality control (validity and reliability), procedure of data collection, data analysis and measurement of research variables.

3.1 Research design Orodho (2000) defines a research design as the scheme, outline or plan that is used to generate answers to the research problems A research design can be regarded as an arrangement of conditions for collection and analysis of data in a manner that aims to combine relevancy with the research purpose. It was the conceptual structure v~ ithin ~ nicli research is conducted. It constitutes the blueprint for collection, measurement and analysis of data (Kothari, 2003).

This study used a descriptive survey research design where people’s views and opinions ~~ere sought and described accordingly to establish how motivation influences organiiation performance in URA. The study employed both qualitative and quantitative approaches. Qualitative approach is justifiable as it helps in the generation of non-numerical data. While quantitative approach on the other hand is useful for generating quantitative data. [3oth approaches are considered useful as they enrich the study methods (Amin, E. M. 2005).

Specifically, the quantitative research approach was used in order to generate quantifiable data so as to explain the relationship between factors and performance. The use of both qualitative and quantitative methods is also recommended by Arnin (2005) as an important form of triangulation in a study that involves a large number of people. Qualitative data was collected so as to capture views and opinions of respondents with regard to the impact of motivation of organization performance. The triangulation of the above two approaches subsequently will help to generate both quality and quantity information about the subjet under study (Cooper. D. R., & Schindler, P. S. 2006). With the help of quantitative approaches, it was easy to have a clear and scientific view on the opinions by having them on questionnaires and analyze them with Microsoft excel sheets (Kothari C.R .2005).

26 3.2 Population 3.2.1 Target Population The population to be studied includes the 130 people consisting of staff and management of

Uganda Revenue Authority i.e. Human resource, Finance and Accounts staff, , Management. and these were helpful in giving in on—ground information as regards how their linance department handles cash to effectively utilize to influence prolitabality gain and organization development within URA

3.2.2 Sample size From the population of 130 respondents from selected departments URA, a sample of 100 respondents were revealed Krejcie, R., & Morgan, D. 1970). The sample size was determined using Slovenes formula which is described below;

N

1±N (P)2

Where: n = the required sample size N the targeted population (130)

P - Critical value with a 95% level of confidence hence P=0.05

Therefore,

— fl— Ii 1±130(0.05)2 n 130 1±130 (0.0025)

n 130 1.3125 n 100

Therefore the sample size is equal to 100 respondents.

27 Table 1: Showing the Sample Size and population distribution

Category Population Sample Size Sampling technique Finance and Accounts 14 10 Simple random staff. Procurement 21 16 Simple randoin ICT 12 10 Simple random Management 06 03 Simple random Welfare 19 12 Simple random Enforcement 58 48 Simple random Total 130 100 Source: Field survey, 2018

A representative sample, according to Gall (1996) gives results that can be generalized to the study population. The sample in this study may be restricted to the information required and for the purpose of this study; a sample size was determined using Slovene’s Formula to come up with appropriate sample size to be used in the study.

3.3 Sampling Procedure A representation number of respondents were selected among workers of URA using simple random method and this method helped to get information by selecting the population which conforms to certain characteristics that 1 am interested in.

3.4 Data Collection Methods. 3.4.1 Questionnaire A questionnaire is a list of questions drafted by the researcher to be filled by the respondent. This was the basic tool the researcher used in data collection. The questionnaire contained both close ended and open ended structured questions and the variables therein were measured using likert scaling technique. The reason for use of this method was that it minimized bias.

28 3.4.2 Interview guide Kahn and Cannel! (1957) defined interview as a purposeful discussion between two or more people. The types of interview are structured, semi-structured and unstructured interviews. Advantages of interview according to Saunders et a!., (2007) are allowing intervie\\er to concentrate on questioning and listening, accurate and unbiased record provided, and a! lov~ s direct quotes to be used. It disadvantages are expensive and time consuming, intervie\\ er and interviewee bias. The interview guide was in five section, the first section requested general personal information about the respondents. The second section requested for respondents opinion on factors that motivates employees in the education sector. The questions address the key dimensions of factors of motivation identified in the literature. The third section requested respondents to indicate factors that lead to job satisfaction or dissatisfaction iu Lhe education sector. The fourth section requested details about factors that determine employees~ performance and the last section requested for respondents opinion on the effects of motivation on the employee performance.

3.5. Validity and Reliability 3.5.1 Validity In order to ensure validity of the instruments, the drafted questionnaires were given a. the supervisors and colleagues for critical assessment of each item. In addition, they requested to state whether each item is Relevant (R) or not Relevant (NR) which they will do. The Content Validity Index (CVI) will thus compute using the standardized measure and the researcher then made appropriate adjustments until when the instruments were declared ~ alid by the valuers.

3.5.2 Reliability Reliability refers to the ability of an instrument to produce consistent results (Sarantakos, 1997). To ensure reliability of an instrument, a pre—test aimed at getting precisely the duration it took to complete the questionnaires, whether the instructions, questions. the layout of the questionnaires is clear and attractive and shall he administered to at leasi 20 respondents. The reliability of the instrument will then be analyzed using Cronhach’s \lpha Co-efficient.

29 3.6. Data gathering procedure Before data gathering

A letter of introduction was obtained from the Dean of College of l-Iumanities and social sciences, Kampala International University seeking permission to conduct the study. Ii. was then presented to the Management of URA, in participial to seek permission for carrying out the study in their organization. After granting the permission, the study proceeded with making appointments with the selected respondents.

During data gathering

Questionnaires were administered to the respondents in URA in order to avoid delay, to avoid collecting wrong data, ensure completeness and accuracy and also not forgetting confidentiality of the data collected which is strictly adhered to.

After data gathering

This includes; editing, tabulation and coding.

Editing was done to check the completed responses with purposes of detecting and eliminating errors and identifying vital information that was essential in coding and tabulation.

Coding was done according to whether or not the response will be a representative ot ihe objective of the study and realistic to the subject matter.

Tabulation involved mainly the use of simple statistical techniques like use of tables and percentages to test significance of the information from which meaning interpretation was drawn.

3.7. Data presentation and analysis After successful retrieval of filled in questionnaires and conducting of interviews, raw data was entered into Excel Sheets and outcomes were presented as percentages using tables and pie charts as a primary analysis.

3.8 Ethical considerations The researcher ensured confidentiality of the information provided by the respondents and ascertain the practice of ethics in this study.

30 The research sought permission through a written request to the concerned Management or

Human resource department of URA to be included in the study, respondents were asked to sign in Informed Consent Form, acknowledge the authors quoted in this study and the author of the standardized instrument through citations and referencing. findings were presented in a generalized manner.

During the study, an informed consent form was attached to each questionnaire, and interview guide which was required to be filled and signed by the respondents before any attempt to partake in this study. This form, as attached to the appendices were sought to ensure that the respondents were not coerced into taking part in the study but did it out their own will to make the research program a success.

It is also prudent to document information from archives only with the consent of respondents. The researcher acknowledged all published sources of literature used in the study.

3.9. Limitations and problems encountered The respondents were uncooperative and reluctant to give the information which limited the study.

Some respondents were not willing to give in the right information required they doubted my intentions and also wanted something in return in return in form of cash payments, ~ hich limited the study, and this came especially in situations of giving in their personal information as regards family backgrounds, and occupations they normally do.

Some respondents in some departments of URA are likely to be busy attend to me might in time which might prompt delay of research process.

The respondents were not willing to give the reliable data needed due to the sensitivity of the topic thus limited the study.

Assessing data was a problem since many respondents doubted the conlidentiality of’ research project, and thus this was solved through presented an introductory letter which was used to persuade the respondent that the research is purely academic.

31 CHAPTER FOUR PRESENTATION, INTERPRETATION AND DISCUSSION OF TI-IE FINDINGS

4.1 Introduction This chapter presents the findings alcoholism and domestic violence in Uganda Revenue Authority. The findings were from both primary and secondary sources. The analysis is based on the objectives of the study and the presentation and the interpretation done with the help of tables, pie charts and narrative text as follows.

The findings are presented in the gist of the three objectives that the study was set to achieve. i.e. to find out the causes of alcoholism among people in Uganda Revenue Authority ,find out the impact of alcoholism on domestic violence in Uganda Revenue Authority and to suggest ways of reducing the alcohol consumption in the area of Namatala ward industrial division.. The results are presented in tables and in form of frequency counts and percentages. 1-lowever for more systematic presentation and discussion, the first section details the demographic characteristics of respondents.

4.2 Descriptive characteristics of the respondents This section presents the sample characteristics of the respondents such as; their gender, age, marital status, and level of education. The results are presented in Table form with generated respective frequencies and graphs. 4.2.1 Distribution of respondents by gender The results in table 2 below present the gender distribution of the respondents.

Table 2: Gender distribution of respondent

Gender Frequency Percentage (%) —

Male 67 67

Female 33 33

Total 100 100.0

Source: Primary data, 2018

The results in table 2 above and figure 1 below indicate that majority of the respondents were males with a statistical representation of 67% and the least of the respondents 33% were

32 females. The findings further show that majority of respondents are males who ‘acre setl.ing and operating within Uganda Revenue Authority.

Fig 1: Gender of Respondents

Female 45%

Source: Primary Data. 2018.

4.1.2 Age category of the respondents

Table 3: Age distribution respondents in Uganda Revenue Authority The study sought to establish the age of the respondents so that the age brackets of the majority can be established.

Age (years) Frequency Percentage (%) 20-29 13.84 30-39 34 26.15 40-49 27 20.73 50-59 13 7.69 60+ 08 6.15 Total 100 1 100.0 Source: Primary Data, 2018

As it can be seen from table 4 above and figure 2 below, majority 26.15% of the respondents were aged 30-39 years, followed by 20.73% who were aged 40-49 years, 7.69% were aged 50-59 years, 13.84% of the respondents were aged 20-29 years while oniy 6.15% of the respondents were 60 years and above. This shows that the majority of the respondents within Uganda Revenue Authority were aged between 30-39years and 40-49years of age.

33 Fig 2: Age category of the respondents

30

25

20 Z

15

10 57’ H 0. I: /10-49 50-59 60+ 20-29 30-39

Source: Primary Data, 20 1 8.

4.1.3 Distribution by marital status The study sought to establish the marital status of respondents and findings are ieined in the table 4 below; rrable 4. Distribution of Respondents by Marital Status

Status Number of respondents (n=97) Percentage (%) Married 77 59.23 Single 39 30.00 Divorced/separated 14 10.76 Total 97 100% Source: Primary Data, 2018 The study also embarked on acquiring information concerning the marital status of all different respondents from different departments of URA, and thus the findings sho\\ that majority of respondents were Married as stipulated with a percentage rate of 59.23%. followed by respondents who were single at 30%, while the minority of respondents \\ere divorced or separated at a response rate of 10.76%. it can therefore be deduced that although all marital status categories were represented, the married respondents dominated in the study.

34 Figure 3. Distribution of Respondents by Marital Status

60 — —~

50

40 —

30 —~ ~zz 20 —~

10 /

0 Married Single Divorced/separated

Source: Primary Data, 2018.

4.1.4: Distribution of Respondents by Level of Education/Qualification

Table 5: Showing Respondents’ Education Qualification Response ~Percentage (%) Certificate 15 1 1.53 Diploma 24 1 1.86 Bachelors degree 51 39.23 Masters degree 07 5.83 Total 100 100 Source: Primary Data, 2018 Table 5 above, shows that the majority of members interviewed and given questionnaires were Bachelor’s degree holders and these were at a response rate of 39.23%, fo1Io~s ccl by other respondents who were Diploma holders and these were at 11.86% response rate. \\hile the least respondents operating in Uganda Revenue Authority were Master’s degree holders with 5.83% response rate, followed by 11.53% as certificate holders. This therefore means that Uganda Revenue Authority is mostly occupied by educated men and women who are looking forward to achieve a desired objective.

35 Fig 4: 1)istribution of the respondents to the study by education levels

45 40

35 — 30 25 zz 20~

15 *

10 — 5 0 Certificate Diploma Bachelors degree Masters degree

Source: Primary Data, 2018.

4.3 The forms of employee motivating techniques used by Uganda Revenue Authority

Table 6. The forms of employee motivating techniques used by Uganda Revenue Authority Category Frequency Percentage (%) ~ Create a Positive Work 19 19% Environment

1,, L) I ) /0 Set Goals Provide Incentives like bonuses 26 26% 15 15% Recognize Achievements 11 11% Share Profits 09 09% Solicit Employee Input 22 22% Provide Professional Enrichment Total 100 100% Source: Primary Data. 2018.

The researcher embarked on establishing the forms of employee motivating techniques used by Uganda Revenue Authority whereby 26% of respondents suggested that Provide Incentives like bonuses is the best form of employee motivating techniques used by Uganda Revenue Authority, 22% of respondents suggested that Providing Professional Enrichment is also another major way of motivating employees of URA in the tax collection. 19% of

36 respondents from different departments of URA also emphasized that through creatilig a Positive Work Environment, URA workers can also be greatly motivated to work beyond their expectations. This was followed by 15% who emphasized that recognizing employee achievements they have made in their different activities can also boost their morale te\\ ards work and make them to be committed to their daily obligations and duties. I 3% of’ respondents emphasized that setting goals and 1 1% supported Sharing of Profits as another way of motivating URA employees while only 09% of respondents from URA suggested that through Soliciting their Input, it can bring about their morale and motivation to work harder even beyond company expectations.

Figure 5. The forms of employee motivating techniques used by Uganda Revenue Authority

Pr~qy~dfl Piof~ Enrt~hmeij 19% Solicit Employee Input 8% w ~Ince~ptives~ like bonuses~ 23%

Source: Primary Data, 2018.

37 4.4 The Factors enhancing employees’ motivation within Uganda Revenue Authority (URA).

Table 7. Factors enhancing employees’ motivation within Uganda Revenue Authority (URA).

Category Frequency Percentage (%) Salaries and Wages 1 8 1 8% Weekly Allowances 13 13% Proper leadership 1 1 1 1% Engagement 10 10% Promotion 19 1 9% Recognition 17 17% Employee’s ability to advance 12 12% Total 100 100 Source: Primary Data, 2018.

According to Table 7 above, 18% of respondents suggested that Salaries and Wages are die major factors enhancing employees’ motivation within Uganda Revenue Authority (URA). 19% of respondents suggested that Promotion also influences their performance in Uganda Revenue Authority (URA, 17% of respondents suggested that recognition also motivates them to work harder in URA , 13% of respondents suggested that Weekly Allowances is also another factor enhancing employees’ motivation within Uganda Revenue Authority (URA) and 12% of respondents suggested that Employee’s ability to advance. However miiiorii of respondents 11% of respondents emphasized that that Proper leadership can greatly motivate them to work hard while 10% of respondents suggested that Engaging employees in different company activities can also influence them to perform better towards their responsibilities assigned to them as illustrated below;

38 Figure 6. Factors enhancing employees’ motivation within Uganda Revenue Authori(y (URA).

20% 18% 16% 14% 12% / 10% 8% 6% E F~ 4% 2% 0% * —

0 ‘2~c

\~

Source: Primary Data, 2018. 4.5 The effects of motivation on employees’ performance in Uganda Revenue Authority (URA)

Table 8. The effects of motivation on employees’ performance in Uganda Revenue Authority (URA) Category Frequency Percentage (%) Encourages and enhances both employees and 22 22% employer to be able to challenge them and ~lisl~iie~vtasls Enable the employees to have greater 16 16% concentration and keep them in energizing and

se If—managing ______Employees become the informal recruiters and 10 marketers for their organization Creates a win-win situation for organization 24 24%

and its employees. ______Facilitates greater levels of satisfaction and 21 21%

competency. ______Attracts and ensures employee participation, 07 07% and to rely more on intrinsic motivational

techniques to improve performance ______

Total 1100 100 — Source: Primary Data, 2018.

39 From the table above, 24% of respondents suggested that motivation on employees of LRA Creates a win—win situation for organization and its employees, 22% of respondents ibm URA emphasized that motivation encourages and enhances both employees and employ or to be able to challenge them and accomplish new tasks. This was Followed by 210o of’ respondents who suggested that motivating them facilitates greater levels of satisfaction and competency within URA. while 16% of respondents suggested that motivation enable ihe employees within URA to have greater concentration and keep them in energizing and self- managing while only 1 0% and 07% of respondents suggested that motivation makes employees to become the informal recruiters and marketers For their organization and attracts and ensures employee participation, and to rely more on intrinsic motivational techniqu~s to improve performance respectively. This therefore implies that motivation has a a great impact on employee performance as ti encourages and enhances both employees and employer to be able to challenge them and accomplish new tasks. creates a win-win situation For organization and its employees, facilitates greater levels of satisfaction and competency and enables the employees to have greater concentration and keep them in energizing and self managing

40 ChAPTER FIVE SUMMARY, CONCLUSIONS AND RECOMMENDATIONS SO Introduction This chapter discusses the findings by comparing what was established in this study with what other scholars have established before in the literature review. It helps to draw conclusions as well as recommendations and other areas for future research. The discussion is according to the study objectives.

5.1, Discussion of the Findings 5.1.1 Findings on the forms of employee motivating techniques used by Uganda Revenue Authority The Findings revealed that providing Incentives like bonuses is the best form of employee motivating techniques used by Uganda Revenue Authority as external rewards can be in

terms of salary/pay, incentives, bonuses, promotions, job security, etc. (Alexandria. \ . A. 2009). Intrinsic rewards are intangible rewards or psychological rewards like appreciation. meeting the new challenges, positive and caring attitude from employer, and job rotation after attaining the goal. Frey (1997) argues that once pay exceeds a subsistence level, intrinsic factors are stronger motivators, and staff motivation requires intrinsic rewards such as satisfaction at doing a good job and a sense of doing something worthwhile. And from this consideration, current study will examine whether employee’s level of motivation varies ss ith the rewards (both extrinsic and intrinsic) given to them. This study will be beneficial for the managers to know the significance of intrinsic and extrinsic rewards on employee performance and they can work on those sectors to enhance employee performance (Achamfour. C. K. A. 20~3). The findings also revealed that Providing Professional Enrichment is also another major way of motivating employees of URA in the tax collection because Motivation can also encourage employees of URA to pursue additional education or participate in industry organizations and thus Provide tuition reimbursement or send employees to skills workshops and seminars. Therefore If an employee is motivated to an upward career path, offer mentoring and job shadowing opportunities.

Furthermore, the findings revealed that creating a positive work environment can also motivate URA employees because Motivating employees by offering an upbeat. positi\e work environment. Encourage teamwork and idea—sharing, and make sure staffers ha~ e the tools and knowledge to perform well (Campbell, J. P. (010). 1 he findings also revealed that

41 recognizing employee achievements they have made in their different activities can also boost their morale towards work and make them to be committed to their daily obligations and duties as cited by Snyderman, B., 2009) that Celebrate employee achievements through employee~of4he—rnonth or star performer awards. Make a big deal out of accomplishments by celebrating at staff meetings. Print certificates or engrave plaques, issue a press release or post a notice on URA website.

5.1.2 Findings the Factors enhancing employees’ motivation within Uganda Revenue Authority (URA). The Findings revealed that that Salaries and Wages are the major factors enhancing employees’ motivation within Uganda Revenue Authority (URA) as cited by Sara ci al, (2004) that Employees want to earn reasonable salaries, as money represents the most important incentive, when speaking of its influential value). Financial rewards have the capacity to maintain and motivate individuals towards higher performance, especially workers from production companies, as individual may use the money to satisfy their needs. Therefore, pay has a significant impact in establishing employees’ diligence and commitment, being a key motivator for employees. Nevertheless, studies have shown that pay does not boost productivity on the long term and money does not improve performance significantly (Whitley, 2002).

The findings also revealed that Promotion also influences their performance in Uganda Revenue Authority (URA) as cited by Alexandria, V. A. (2009) the vast majorits of companies use pay, promotion, bonuses and other types of rewards to motivate employees and to increase their performance. In order to use salary as a motivator, managers have Motivating employees for better performance encompasses several critical factors: employee engagement, organizational vision and values, management acknowledgment and appreciation of work well done, overall authenticity of leadership, financial reward, and career advancement among others. Employees are expected to come to the workplace cith the intrinsic motivation and desire to be successful, be value-added and contribute to the obtainment of an employer’s vision (Wysocki, A., and Kepner, K. 2009).

The findings also revealed that recognition also motivates them to work harder in URA as supported by SHRM, (2010) that conversely, it is incumbent upon the employer to provide resources, opportunities, recognition and a cohesive work environment for employees to he successful, Furthermore on the same matter, the findings also revealed that providing

42 Weekly Allowances is also another factor aenhancing employees’ motivation within Uganda Revenue Authority (URA) that Employee’s ability to advance because irrespective of the degree of technical automation, attaining high levels of productivity is influenced by the level of motivation and effectiveness of the staff. Therefore, developing and implementing employee training programs is a necessary strategy to motivate workers. In addition, a good communication between the managers and the workforce can instigate motivation. as the degree of ambiguity decreases.

5.1.3 Findings on the effects of motivation on employees’ performance in Uganda Revenue Authority (URA) The findings also revealed that that motivation on employees of URA Creates a win-win situation for organization and its employees as suggested b~ Thomas (2009), that intrinsic rewards create a win—win situation for organization and its employees. ~lhe employees feel happy and satisfied as they experience feelings of achievement and self-worth, which CiCO~C job satisfaction and translates into improved work performance. At the same time. the organization increases its sales volume and profit because of the increase in employee job satisfaction has collectively increased aggregate form’s performance.

1 he findings also revealed that motivation encourages and enhances both emplo\ e~ employer to be able to challenge them and accomplish new tasks. This was followed b~ 2 1% of respondents who suggested that motivating them facilitates greater levels of satisfaction and competency within URA, because intrinsic rewards facilitate greater levels of satisfaction and competency. As results, employees have more interest, excitement, fun and confidence in performing tasks which leads to enhanced organizational performance. However, research by Uco (1992) suggested that organizations should pay employees equitable salaries, not ii~al ~o

performance. so as to attract and ensure participation. and to rely more on intrinsic motivational techniques to improve performance (Saad, M. A. 2013).

The findings also revealed out that motivation enables the employees within URA to have

greater concentration and keep them in energizing and self-managing while only I 90/s and 07% of respondents suggested that motivation makes employees to become the inlormal recruiters and marketei’s for their organization and attracts and ensures empio\ cc participation, and to rely more on intrinsic motivational techniques to improve performance respectively. This therefore implies that motivation has a a great impact on employee performance as ti encourages and enhances both employees and employer to be able to

43 challenge them and accomplish new tasks, creates a win-win situation for organization and its employees, facilitates greater levels of satisfaction and competency and enables the employees to have greater concentration and keep them in energizing and sell managingHerzberg (1968), Alderfer (1 972) and McC Ic 1 land (1 988) have suggested specific things that managers can do to help their subordinates become self-actualized, because such employees are likely to work at their maximum creative potential when their needs are met. They agree that by promoting a healthy workforce, providing financial security, providing opportunities to socialize and recognizing employees” accomplishments help to satisfy the employees” physiological needs which in turn also increase their performance

5.2 Conclusion

It is not a far stretch to see why modern society needs to have entwined alcohol abuse and domestic violence recovery programs. The connections between the two sets of behaviours are clear and well documented. Chronic drinking to escape problems leads to stresses and behavior changes that can cause violence against other family members to seem acceptable.

Drinking does not cause abuse, but it does enable it. The abuser usually blames the aleuhol for his actions, be it either with his own drinking or that of his spouse. As the drinking escalates so often does the violence of individual abusive episodes. This occurs because of the twin factors of increased stresses within the family unit and the inability to cope with those stresses in a fashion that is socially acceptable. Not only can this impact the abuser, hut the spouse being battered and the children who witness it may end up abusing alcohol lou.

Alcohol abuse increases domestic violence in several ways. According to the Tennessee Association of Alcohol, Drug and other Addiction, violent men are three times more likely to abuse alcohol or drugs. Additionally, chronic long term alcohol abuse creates stress b~ way of financial pressure, behavior changes, and lowered social standing in the family unit. Not only is there increased stress but the ability to cope with that stress ma~ be reduced substantially because alcohol limits the control that the drinker has on their own belai~ joy. When someone drinks heavily, the desire to drink sometimes is all they think about. and ii’ the sober spouse attempts to stop the drinking they may spark a violent episode. Clearly. alcohol abuse and domestic violence are an unhappy mix

44 5.3 Recommendations

Parents have a greater responsibility to take care of their children by instilling discipline and good morals in them. Responsible parents will discipline their children with an aim of correcting them when they do anything wrong. This will ensure that children will not associate with some people or friends with bad habits such as smoking, taking alcohol or other drugs such as cocaine and bhang.

In every society or community, there are morals, norms and rules which must be adhered to by all people. These morals and norms forbid immoral actions such as drug abuse and domestic violence.

Religious institution must start guiding and counseling programs so as to guide and counsel people with psychological problems associated with drugs and domestic violence. Guiding and counseling programs should be supported by the government by ensuring that every village has at least two qualified guiding and counseling experts.

The government should enact stringent laws to punish those involved in drug trafficking in the country. Those got engaging in domestic violence acts such as battering, sexual harassment, biting and beating must face the law and be a lesson to them and deter others from doing the same.

The health department should also play a major role in educating people in villages and all learning institutions on the effects of drugs and alcohol on their health

For those who are already addicted with drugs, rehabilitation centers or institutions should he established. Such rehabilitation centers will assist those who are chronic because proper medical attention will be provided by qualified physicians.

5.5 Areas for further research Further research should be conducted to examine the non-violent forms of Domestic Violence, and the role alcohol has on those types of abuse. The Use of Alcohol and the impact on the use of threats in domestic violence cases The intersection of substance abuse and domestic violence within families involved in the child welfare system

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51 APPENDICES APPENDIX I: QUESTIONAIRES I am MUGUME PAUL student of Kampala International University conducting a research as a requirement for the bachelors of entrepreneurship and small scale business management in Kampala, the title of the research is the motivation and employee peiformance in organizations a case study: a case study of Uganda Revenue Authority (URA,~. Fhe purpose of the study is to find out the relationship between motivation (till! emplol’ee peiformance in organizations. The information you give will be kept confidentially and it will be not be revealed to any one and even your identity will not be revealed when the findings will be reported.

PART A: BlO DATA 1. What is your gender? a) Male b) Female 2. Age of the respondents a) 20-25 b(26-35 ~ c)36-~5 d) 46-5 5 e)56±

3.What is your marital status? a) Married b) Single c) Widowed d) Divorced 4. What is your education level? a) Bachelors Degree b) Certificate c) Diploma d) Post Graduate

Others specify

5. For how long have you been working in Uganda Revenue Authority (URA)? a) 1-12 months b) 1-2 years U c) 3-5 years d) 6-loyear U

52 SECTION B: FACTORS ENHANCING EMPLOYEES’ MOTIVATION Will uN UGANDA REVENUE AUTHORITY (URA).

REMARKS AND INSTRUCTIONS

-~‘ A UC 1) SD Strongly Agree Agree Uncertain Disagree ~~troi~1y Disagree

SD D UC A SA No. Response 1 2 3 45

A Provide incentives

13 — Recognizes achievement — — C Creates a positive work environment D Share profits F Recognizes achievement F Share profits G Solicit employee input I~I Provide professional enrichment

SECTION C: DETERMINANTS OF EMPLOYEE PERFORMANCE IN URA REMARKS AND INSTRUCTIONS REMARKS AND INSTRUCTIONS SA —LL::Th~L SD Strongly Ag icertain_j~isagree Strongly Disagree

1SD D UC A SA No. Response 2 3 4

A Improved service delivery

B Work productivity ———T~ C Increased organizational profits D Reduced employee turn over

E Efficiency - F Effectiveness

53 G [Good morale for employ H Job satisfaction ~J ~i ~_L ~

SECTION D: BENEFITS OF MOTIVATION TO URA EMPLOYEES IN UGANDA

REMARKS AND INSTRUCTIONS SA A ~UC Strongly Agree Agree Uncertain Disagree Strongly Disagree

SD D UC A SA

No. Response 1 2 3 4 D A Health Insurance Coverage B Social Security (Pension Plan)

C Transportation Services — D Bonuses E Health Insurance Coverage F Social Security (Pension Plan) G Transportation Services

Thank you for your corporation

54 APPENDIX II: APPENDIX III: BUDGET item Amount Stationary 50.000/— ~papers and pens Transport 100.000/ Internet usage 30.000/

Typing and printing 50.O00/~

Miscellaneous - 200.000/ total 300.000/=

55 APPENDIX III: TIME FRAME Activity Time in month

Marc 2018 April May2018 June2018

2018

Proposal writing

Data collection

Data analysis

Submission of the research proposal

END

56 Ggaba Road, Kansanga* P0 BOX 20000 Kampala, Uganda ~ KAMPALA Tel: +256 701 665 699 Fax: +256 (0) 41 501 974

~ ~NTERNAT~ONAL E-mail: [email protected] * Website: http://www.kiu.ac.ug ~~UN IVERSITY

COLLEGE OF HUMANITIES AND SOCIAL SCIENCES DEPARTMENT OF POLITICAL AND ADMINISTRATIVE STUDIES

July 19, 2018

TO WHOM IT MAY CONCERN Dear Sir/Madam,

RE: INTRODUCTION LETTER FOR MUGUME PAUL REG NO. 1153-06404-00829

The above mentioned candidate is a bonafide student of Kampala International University pursuing a Bachelor’s Degree in Public Administration.

He is currently conducting a field •research for his dissertation entitled, “Motivation and Employee Performance in Public Organizations. A Case Study of Uganda Revenue Authority.”

Your organisation has been identified as a valuable source of information pertaining to his Research Project. The purpose of this lefter then is to request you to accept and avail him with the pertinent information he may need.

Any data shared with him will be used for academic purposes only and shall be kept with utmost confidentiality.

Any assistahc~ r&~dered to him will be highly appreciated.

Yours faithfully,

Gerald Mi~zaãte,.. HOD, Political~and~A’~dministrative Studies

0

~ploringthe Heights”