Effects of technology acceptance and modernization programs on the performance of customs officers, Mombasa, Kenya

Abstract

The tax and customs automated system in KRA have continuously evolved in pursuit of the objectives of the Modernization Programme that came into force in 1986. The challenges that confront the tax authorities today include tax evasion, budget deficits, complex and cumbersome tax code among others. Numerous studies have been conducted on technology and modernization programs at KRA. However, they did not delve into the effects of technology acceptance and modernization programs on the performance of customs officers at KRA. This study intended to bridge the gap that exists. The purpose of this study was to establish the effects of technology acceptance and modernization programs on the performance of customs officers, Mombasa Kenya. The study focused on perceived ease of use and facilitating conditions as the independent variables, and performance as the dependent variable. The study adopted explanatory survey design with the aim of identifying any causal links between the variables that pertain to the research problem. The target population was employees of KRA in the 3 selected border points namely Mombasa international Airport, Kilindini and Lunga Lunga, based on the inflow and outflow of goods and parties involved in cross border trade. In this study however no sampling was done given the number of respondents is small, a census of all customs officials was conducted. The study relied on data collected through self-administered questionnaires structured to meet the objectives of the study. Statistical Package for Social Science (SPSS) version .20 was used to conduct both descriptive and inferential statistical analysis. The study found that perceived ease of use had a positive and significant relationship with performance of customs officers (β=0.544, p=0.000), facilitating conditions had a positive and significant relationship with the performance customs officers (β=0.499, p=0.000). Based on the findings, the study concluded technology acceptance and modernization programs had a significant and positive effect on the performance of customs officers. The study recommends that there is need for more training on technology and it should be offered so as to improve on the skills, knowledge and professional capacity of the employees as this will improve service delivery in terms of clearance and increased revenue. There is also need to conduct a study on the challenges facing technology acceptance at the border points in Kenya