Abstract:

Quality service delivery is a precondition of Good governance. Corruption retards quality services and this has been prevailing in public procurement process in Uganda. The purpose of the study is to identify the significant causes of corruption in public procurement system of Uganda. The focus of analysis was to answer the research question: what are the major causes of procurement corruption, what are the consequences of procurement corruption on quality service delivery and be able to suggest remedial ways of reducing procurement corruption in the public sector. The method of data collection was through customized questionnaire which covered both quantitative and qualitative information. There are several state laws and regulations on corruption and those who have been found guilty of corruption have been named and also exposed in public but corruption has remained high. It was found that Violation of Procurement Procedures, Use of High Ranking Officers to influence decisions, Influence Peddling during bid evaluation, Bribery of Procurement Officers and Use of gifts to get contracts are the major causes of public procurement corruption to deliver the quality services in Uganda. The key consequences of procurement corruption on service delivery were noted as follows; corruption affects the quality of services offered to the citizens, corruption diverts Government revenues, corruption affects the economic growth of the Country, corruption leads to loss of confidence in public officials and corruption breeds impunity and dilutes public. It can be concluded that making guilty officers to refund, improvement in accountability and Transparency, Strong and independent Judiciary, revision of laws and acts on procurement and inception of E-procurement systems might be the measures to be taken to eradicate public procurement corruption in order to provide optimum service delivery which would ultimately accelerate the pace to uplift the Uganda to a middle income country as per the agenda 2040.

Keywords: Corruption, Quality service delivery, good governance.

References:

[1]. Alt, J.E. and Lassen, D.D. (2003) ‘The political economy of institutions and corruption in American states’, Journal of Theoretical Politics, Vol. 15, No. 3, pp.341–365, American Political Science Review, p.417.

[2]. Amundsen, I. (1999) ‘Political corruption: an introduction to the issues’, Working Paper 7, Chr. Michelsen Institute Development Studies and Human Rights.

[3]. Azfar, O., Lee, Y. and Swamy, A. (2001) ‘The causes and consequences of corruption’, Annals of the American Academy of Political and Social Science, p.573.

[4]. Babbie, E. (2004) The Practice of Social Research, 10th ed., Belmont, CA: Thomson/Wadsworth.

[5]. Bailey, J. (2006) ‘Corruption and democratic governability in Latin America: issues of types, arenas, perceptions, and linkages’, Prepared for delivery at the 2006 Meeting of the Latin American Studies Association, San Juan, Puerto Rico, 15–18 March, http://pdba.georgetown.edu/Security/referencematerials_bailey.pdf (accessed 29 December 2008). Public procurement corruption and its implications 433

[6]. Basheka, C.B. and Bisangabasaija, E. (2008) ‘Institutional and management systems as determinants of unethical public procurement in local government systems of Uganda: a case study of Kibaale District’, Paper for the South African Association of Public Administration and Management (SAAPAM), September.

[7]. Bertelsmann Stiftung’s Transformation Index (2014). Gütersloh: Bertelsmann Stiftung, 2014. https://www.bti-project.org/fileadmin/files/BTI/Downloads/Reports/2014/pdf/BTI_2014_Angola.pdf

[8]. Camerer, L. (1999) Tackling the Multi-Headed Dragon: Evaluating Prospects for a Single Anti-Corruption Agency, in Fighting Corruption, Pretoria: Public Service Commission.

[9]. Denhardt, R.B. and Denhardt, J. (2000) ‘The new public management: serving rather than steering’, Public Administration Review, Vol. 60, No. 6, pp.549–559.

[10]. Desta, Y. (2006) Designing Anti-corruption Strategies for Developing Countries: A Country Study of Eritrea, Sage Publications, Vol. 22, No. 4, pp.421–449, www.sagepublications.com (accessed 29 December 2008).

[11]. Development Assistance Committee (2005) ‘Harmonizing donor practices for effective aid delivery, Strengthening Procurement Capacities in Developing Countries, Paris, France: OECD, Vol. 3.

[12]. Djankov, S., McLiesh, C., Nenova, T. and Shleifer, A. (2003) ‘Who owns the media?’, Journal of Law and Economics, Vol. 46, No. 2, pp.341–381.

[13]. Doug, A. and Riley, S. (2002) ‘Corruption and anti-corruption strategies’, Corruption and Integrity Improvement Initiative in Developing Countries, New York: UNDP, p.2.

[14]. Drury, C., Krechaus, J. and Lusztig, M. (2006) ‘Corruption, democracy and economic growth’, International Political Science Review, Vol. 27, No. 2, pp.121–136, www.sagepublications.com (accessed 29 December 2009).

[15]. Errigde, A. and Mcllrory, J. (2002) ‘Public procurement management and supply management strategies’, Public Policy and Administration, Vol. 17, No, 1.

[16]. Gan Integrity Inc (2016) Uganda corruption Report. http://www.business-anti-corruption.com/country-profiles/uganda

[17]. George, D., &Mallery, P. (2003). SPSS for Windows step by step: A simple guide and reference. 11.0 update (4th ed.). Boston: Allyn & Bacon.

[18]. Global Integrity report (2011). Global Integrity,

http://www.globalintegrity.org/research/uganda/2011/

[19]. Glynn, P., Stephen, J.K. and Naim, M. (1997) ‘The globalisation of corruption’, in K. Elliot (Ed.) Corruption and the Global Economy, pp.7–27.

[20]. Gould, D.J. (1991) ‘Administrative corruption: incidence, causes and remedial strategies’, in A. Farazmand (Ed.) Handbook of Comparative and Development Public Administration, New York: Marcel Dekker Inc.

[21]. Government of Uganda (2006) Final Report of the National Public Procurement Integrity Baseline Survey, Kampala, Uganda: Government of Uganda.

[22]. Gupta, S., Mello, L.D. and Sharan, R. (2000) ‘Corruption and military spending’, IMF Working Paper (WP/00/23), International Monetary Fund.

[23]. Hefetz, A. and Warner, M. (2004) ‘Privatization and its reverse: explaining the dynamics of the government contracting experience’, Journal of Public Administration Research and Theory, Vol. 14, No. 2, pp.171–190.

[24]. Hellman, J. and Kaufman, D. (2000) ‘Seize the state, seize the day: state capture, corruption and influence in transition’, http://www.worldbank.org/wbi/governance/pubs/seizestate.html.

[25]. Inspectorate of Government, 2008. The Third National Integrity Survey. ttp://www.igg.go.ug/static/files/publications/thirdnational-integrity-survey-report.pdf

[26]. Inspectorate of Government, 2011. Second Annual Report on Corruption Trends in Uganda: Using the data tracking mechanism. http://www.eprc.or.ug/pdf_files/corruptiontrends2011.pdf

[27]. Johnston, M. (1998) ‘Fighting systematic corruption: social foundations for institutional reform’, in M. Robinson (Ed.) Corruption and Development, London: Frank Cass, pp.85–104.

[28]. Kabaj, O. (2003) The Challenge of African Development, Oxford University Press.

[29]. Karim, M.R.A. (2003) ‘Technology and improved service delivery: learning points from the Malaysian experience’, International Review of Administrative Sciences, Vol. 69, No. 2, pp.199–204.

[30]. Kaufman, D. (2007) Firms and Public Contracting: Who Bribes and Why, World Bank Institute.

[31]. Kaufman, D. and Wei, S.J. (1999) ‘Does “grease money” speed up the wheels of commerce?’, NBER Working Paper 7093, Harvard University, Boston, Massachusetts.

[32]. Kaufman, D., Montoriol-Garriga, J. and Recanatini, F. (2008) ‘How does bribery affect public service delivery? Micro-evidence from service users and public officials in Peru’, Policy Research Working Paper 4492, World Bank.

[33]. Kingshott, J.P.R. and Dincer, C.O. (2008) ‘Determinants of public service employee corruption: a conceptual model from the psychological contract perspective’, Journal of Industrial Relations, Vol. 50, No. 1, pp.69–85. 434

[34]. The East African Bribery Index (2013). Transparency International- Kenya, tiuganda.org/wp-content/uploads/east-africa-bribery-index-2013.pdf

[35]. The Global Competitiveness Report (2014-2015). The world Economic Forum, Geneva, Switzerland. http://www3.weforum.org/docs/WEF_GlobalCompetitivenessReport_2014-15.pdf

[36]. Transparency International (2014). Corruption Perceptions Index. Transparency International. http://www.transparency.org/cpi2014/results/

[37]. Transparency International (2014). Corruption Perceptions Index. Transparency International. http://www.transparency.org/cpi2013/results/

[38]. Transparency International (2015). Corruption Perceptions Index. Transparency International. http://www.transparency.org/cpi2015/results/

[39]. United States Department of states (2014). Investment Climate Statement, Department of States. http://www.state.gov/documents/organization/229298.pdf

Abstract:

Successful industrialization helps create employment as it releases labour from agriculture directly and by stimulating the development of modern services. Industrial development has recently taken centre stage in the policy debate in the United Republic of Tanzania. The adoption of the Long Term Perspective Plan (2011/12-2025/26), which advocates for industry to propel the socio-economic transformation envisioned in the TDV 2025, and the Integrated Industrial Development Strategy (2011-2025). The Vision 2025 formulated in 1999 aims at propelling Tanzania from low-income economy to a middle- income economy with a high level of human development, whose economy is diversified and semi-industrialized. The idea is that manufacturing needs to contribute 40% of the GDP and generate 40% of all new jobs by 2020. As a way to reach this, the current President in Tanzania, when addressing the new Parliament at the end of 2015, talked of industrialization as key priority of the government during his term of office. For any industrialization to take place innovation is vital. In order to have good innovators, though, stimulation in innovation through the education system is needed. However, the level at which this is articulated in the different curricula is not clear. This paper analyses the extent to which the curriculum for higher learning institutions integrates contemporary development issues and innovation elements. The paper takes as case one of a Development Finance and Investment Planning Programme in the Planning Institute in Tanzania. The Department deals with, among other issues, investment planning. The Department is selected because industrialization is a matter of investment. The curriculum review through content analysis has shown that there is little considerations about development and innovation, facts that can jeopardize industrialization. The paper recommends that the curriculum is revised introducing contemporary development issues and innovation elements.

Keywords: Development, Industrialization, Innovation

References:

[1]. Hopper, P. (2012) Understanding development, Brighton: John Wiley and Sons Ltd

[2]. Hwan S. Kim (1986) Issues and perspectives in Tanzania industrial development with special reference to the role of SADCC, Kellogg Institute

[3]. Lapova, A. and A. Szirmai (2012), Industrialization, employment and poverty, UNU-MERIT Working Paper No. 81.

[4]. Mohammed Sagr Audi, Adamu Mohammed and Alege S. Ola. (2014). Industrialization and Sustainable development. The international Journal of social sciences and humanities, vol 1 (3)

[5]. Morrissey, Oliver and Leyaro, Vincent (2015) Industrial development in Tanzania: reforms, performance, and issues. In: Routledge Handbook of Industry and Development. Routledge international handbooks. Routledge, Abingdon, Oxon, pp. 382-397.

[6]. President John Pombe Magufuli’s (2015) speech during the inauguration of the new parliament

[7]. Skarstein, R., and Wangwe, S. (1986). Industrial Development in Tanzania: Some Critical Issues. Dar es Salaam: Tanzania Publishing House.

[8]. Szirmai, Adam (2009) “Industrialisation as an engine of growth in developing countries, 1950-2009”. Maastricht: UNU-Merit Working Papers ISSN 1871-9872.

[9]. The Brundtland Report, “Sustainable Development in action,” Press Release, United Nations Commission on Sustainable Development, (2007)

[10]. Ulendi A and Mussa L (2014) industrial development and its role in combating unemployment in Tanzania; history, current situation and future prospects. Paper presented at VETA forum in Arusha

[11]. UN (2015) Economic Report on Africa; industrializing through trade, Economic Commission for Africa

[12]. UNIDO (2013), Sustaining Employment Growth: The Role of Manufacturing and Structural Change, Industrial Development Report 2013, Geneva: UNIDO.

[13]. United Nations General Assembly. (1987) Report of the world commission on environment and development: Our common future. Oslo, Norway: United Nations General Assembly, Development and International Co-operation: Environment

[14]. United Nations Industrial Development Organization, 2015. Industrial Development Report 2016. The Role of Technology and Innovation in Inclusive and Sustainable Industrial Development. Vienna: UNIDO

[15]. URT, 1996, sustainable industries development policy 1996-2020, Dar-es salaam; united Republic of Tanzania

[16]. URT, 2003a, Small and Medium Enterprise Development Policy, Dar-es-salaam; United Republic of Tanzania

[17]. URT, 2003b, The National Trade Policy, Dar-es-salaam; United Republic of Tanzania

[18]. URT, 2005a, Tanzania Development Vision 2025; Dar-es-Salaam; United Republic of Tanzania.

[19]. URT, 2005b, Tanzania-mini-Tiger plan 2020 Dar-es-Salaam; United Republic of Tanzania

[20]. URT, 2010a, Long-term perspective plan, Dar-es-Salaam United Republic of Tanzania

[21]. URT, 2013 Integrated Industrial Development Strategy 2025; Dar-es-Salaam 2025; United Republic of Tanzania

[22]. Wangwe S. M and Dennis Rweyemamu (2004) Challenges towards promoting industrial development in Tanzania paper presented at a workshop to make the 10th anniversary pf ESRF

[23]. Weiss, J. (2013). “Industrial Policy for the Twenty-First Century: Challenges for the Future”, in Szirmai, A., W. Naude and L. Alcorta, Pathways to Industrialisation in the Twenty-First Century: New Challenges and Emerging Paradigms, Oxford: Oxford University Press.

[24].World Bank. (2011) Gender Equality and Development. Washington DC: World Bank.

Abstract:

Decision making is the hallmark of Management in any business enterprise whether big or small. Management on daily basis is beset with challenge of what to do, how to do, where to do, when to do and for whom to do. Strategic decision making is an ongoing process that involves creating strategies to achieve goals and objectives altering strategies based on observed outcomes through management information system. Management Information System is basically concerned with the process of collecting, processing, storing and transmitting relevant information to support the management operations in an organization. Thus, the success of decision-making, which is the heart of administrative process, is highly dependent partly on available information, and partly on the functions that are the components of the process. In spite of many studies that have been carried out in the area of strategic decision-making especially during the 1990's, we still know little about strategic decision-making process and factors affecting it. This paper builds on previous theoretical and empirical studies to determine the extent to which contextual factors and Management information system impact the strategic decision-making processes.

References:

[1] Asefeh Asemi, Ali Safari, Adeleh Asemi Zavareh, The Role of Management Information System (MIS) and Decision Support System (DSS) for Manager’s Decision.

[2] Bert Markgraf, studio- The Role of Management Information Systems in Decision-Making

[3] Making Process, International Journal of Business and Management Vol. 6, No. 7; July 2012.

[4] Mahmood Nooraie ;July 2012, Vol. 2, No. 7 Factors Influencing Strategic Decision-Making Processes.

[5] (Neil Ritson. Strategic Management bookboon.com)

[6] Papows, J., 1998. Enterprise.com: Market Leadership in Information Age, London: Nicholas Brealey Publishing.

[7] Papows, J., 1998. Enterprise.com: Market Leadership in Information Age, London: Nicholas Brealey Publishing.

Abstract:

The Nigerian landscape is littered with thousands of failed Public Infrastructure Projects, many of them costing the government billions of naira and denying the citizenry access to quality infrastructure which is critical for a decent standard of life. This study was undertaken to assess the rampant failure of Public Infrastructure Projects in Nigeria, with a view to determining its causes and effects, and proffering possible solutions to the menace. Findings from the study revealed ten major causative factors of infrastructure project failure. The study was conducted using qualitative research-based content analysis in which information was essentially generated from available literature sourced from reputable publications. The study concluded by recommending workable solutions to drastically reduce or completely eliminate the problem.

Keywords: Project Failure, Public Infrastructure, Project management, Cost and Time Overruns, Contract Procurement.

References:

[1] Ademuyiwa, B., Akintola, K. and Akpe, A. (2009) 20,000 Projects Scuttled as MDA’s Return N350 Billion Unspent Funds. Business Day, Vol. 7 (No. 529), 19 January, 2009: 1 and 4.

[2] Akindoyeni, A. (1989). The management of abandoned project. Journal of Nigeria Institute of Building, 1(2), 27.

[3] Amachree, S. M. O. (1988) Investment Appraisal in Developing Countries. Avebury Gower Publishing Company Ltd., England.

[4] Ayodele, E.O. and Alabi, O. M. (2011) Abandonment of Construction Projects in Nigeria: Causes and Effects. Journal of Emerging Trends in Economics and Management Sciences (JETEMS), Vol. 2, Iss. 2, pp. 142-145.

[5] Bunu, I. (2011) Presidential Project Assessment Committee Report, The Punch Newspaper, may 20, 2013.

[6] Bureau for Public Procurement (2007). Public Procurement Act (Nigeria) 2007.

[7] Dainty, A., Moore, D. and Murray, M. (2006) Communication in Construction: Theory and Practice. Taylor and Francis, Oxford, UK.

[8] Efenudu, F. O. (2010) Causes and Effects of Abandonment of Project on Property Value; A Case of Port Harcourt. Unpublished First Degree Dissertation, Department of Estate Management, Faculty of Environmental Sciences, Rivers State University of Science and Technology, Nigeria.

[9] Ewa, U. E. (2013) Root Causes of Project Abandonment in Tertiary Institutions in Nigeria. Journal of International Business Research, 6(11), 149–159. http://dx.doi.org/10.5539/ibr.v6n11p149

[10] El-Rufai, N. (2012) The Tragedy of Abandoned Projects. http://www.nigeriavillagesquare.com/nasir-el-rufai/the-tragedy-of-abandoned-projects.html Retrieved September 6, 2016.

[11] Fubera, B. A. (1985) Introduction to Business Management. University Press Ltd., Ibadan, Nigeria.

[12] Igbokwe-Ibeto, C. J. (2012) Issues and Challenges in Local Government Project Monitoring and Evaluation in Nigeria: The Way Forward. European Scientific Journal, 8(18), 180–195.

[13] Ika, L. A. (2012) Project Management for Development in Africa: Why Projects are Failing and What Can be Done About it. Project Management Journal, 43(4), 27–41. http://dx.doi.org/ 10.1002/pmj.21281

[14] Kotangora, O. O. (1993) Project Abandonment in Nigeria. Nigerian Tribune Newspapers.

[15] Nelson, R. (2005) Project Retrospectives: Evaluating Project Success, Failure, and Everything in Between. MIS Quarterly Executive, 4 (3), 361–372.

[16] Nwachukwu, O.T. (1988) Strategic Management. University Press Ltd., Ibadan, Nigeria.

[17] Sohail, M. and Cavil, S. (2009) Public-Private Partnerships in the Water and Sanitation Sector, Water Management, Proceedings of the Institution of Civil Engineers, 163(WM4), pp.261-267.

[18] Szeftel, M. (1998). "Misunderstanding African Politics: Corruption and the Governance agenda" Review of African Political Economy 25 (76). 221-240.

[19] Odeyinka H.A. and Yusuf A. (1997): The causes and effects of construction Delays on cost of housing project in Nigeria. Journal of Financial Management and Property and Construction. 2, 31-41.

[20] Osemenan, I. (1987): Project abandonment. Newswatch Magazine. (1), 15.

[21] Olalusi, O., and Otunola, A. (2012) Abandonment of Building Projects in Nigeria: Review of Causes and Solutions, International Conference on Chemical, Civil and Environment Engineering.

[22] Okonjo-Iweala, N., & Osafo-Kwaako, P. (2007). Nigeria’s Economic Reforms: Progress and Challenges. Retrieved from

 http://www.brookings.edu/~/media/Files/rc/papers/2007/0323globaleconomics_okonjo%20iweala/2007032 3okonjo_iweala.pdf

[23] Ousmane, D. in Fdintelligence (2015) Nigerian Infrastructure: Building From the Base Up. http://www.fdiintelligence.com/Locations/Middle-East-Africa/Nigeria/Nigerian-infrastructure-building-from-the-base-up. Retrieved September 6, 2016.

[24] Oyewobi1, L., Okel, A., Ganiyul, B., Shittul, A., Isa, R., and Nwokobia1, L. (2011) The Effect of Project Types on the Occurrence of Rework in an Expanding Economy. Journal of Civil Engineering and Construction Technology, 2 (6), 119-124.

[25] Pinto, J. K. and Mantel, S. J. (1990) The Causes of Project Failure. IEE Transactions on Engineering Management, 37(4): 269–276.

[26] Ubani, E. C., Nwachukwu, C. C. and Nwokonkwo, O. C. (2010). Variation Factors of Project Plans and Their Contributions to Project Failure in Nigeria. American journal of Social and Management Sciences, 1(2): 141-149. 

[27] Westerveld, E. (2003). The Project Excellence Model: Linking Success Criteria and Critical Success Factors. International Journal of Project Management, 21(6), 411–418. http://dx.doi.org/10.1016/S0263-7863(02)00112-6

Abstract:

Terrorism has impacted levels of society across the world community, one of those levels is the business environment. Terrorism aim is nothing but to create a permanent state of terror, hatred and mistrust generalized in the population. Terrorism will directly impact a country’s ability to attract and maintain business development and investment. One of the key aspects of terrorism is the psychological impact on a populace. The uncertainty of the attack brings human fear. This paper examines the impact of terrorism on business environment in Nigeria with a case study of the Emab Business Plaza Wuse II Abuja. The study used questionnaire and oral interview as research instrument. Data were obtained, presented and analysed with simple percentages and frequency distribution tables. The questionnaire was administered to Business Owners, Customers, Employees and Government regulators. The study concludes that there is a significant impact of Terrorism on business environment. It is recommended that the Business Environment should be able to cope with terrorism by Putting up a secured and structured security network, to prepare for quick intervention after an attack, to have decentralized decision making system, to plan for the rapid reconstruction of the physical capital, to have a strategy for rapid reconstruction of human capital.

Keywords: Terrorism, Business, Business Environment and Business Development. 

References:

[1]. Alexander, Dean C. 2004 Business conflict Terrorism: Risks and Response. The university of Wisconsin press.

[2]. Alexander, Yonah et al (1979) Terrorism: Theory and Practice. Boulder, Co. Westview press.

[3]. www.express co.uk/news/world/693528/terrorism.

[4]. www.weforum.org/agenda/what-is-the-economic-impact-of- terrorism.

[5]. Blomberg S.B Gregory D.Hess, Orphandes,A (2004) “ the macroeconomics consequences of Terrorism” Journal of monetary economics, volume 51.

[6]. Effect of terrorism on international business in Nigeria, Odimeji, moruff Sanjo (Ph.d) Oresanwo, Adeniyi Marcus. Michael Otedo College of Primary Education Nigeria. Department of Economics.

[7]. Terrorism and international business, working paper Gary Night, college of business, Florida state university.

Abstract:

The purpose of this study is two-fold: to investigate the degree to which the formal structure of the HR organization is reflected in the concrete activities of the HR function; and to explore the extent to which social capital, as a resource, impacts on the actual HR functional activities. The study sought to contribute to our knowledge of HR functional roles in MNCs by taking into account how social capital may operate on the enacting of these roles. Most prior studies have concentrated on HR roles, instead of ascertaining role performance from HR professionals’ actual day-to-day activities. Knowing what HR professionals actually do is the strongest gauge for determining if the function is strategically aligned to serving line needs or not. This study aimed to employ social capital as a tool to conceptualize HR formal roles versus actual activities in an exploratory setting. It was based on a single case study of an MNC subsidiary. A total of 10 interviews were conducted. The finding showed the HR function was highly evaluated for administrative tasks. However, strong callswere made on HR to increase their involvement with a particular focus on activities related to the business support role. There appeared to be a connection between HR social capital and the actual activities of the HR organization. Although strong formal linkages between the HR function and line management were evident, the level of informal relationships was weak between them. This is a slice of case study research in a subsidiary, and therefore the findings may not be generalizable. Further quantitative research is recommended. The practical implication for HR professionals is that careful consideration should be taken in observing how social capital between the HR function and the larger organization adds value.

Keywords: HRM, HR roles, social capital theory, case study

References:

[1]. Adler, N.J. and Bartholomew, S. (1992). Managing globally competent people. Academy of Management Executive6 (3), pp. 52–65.

[2]. Adler, P., & Kwon. S.W. (2000). Social Capital: The Good: The Bad and the Ugly. In Lesser, E.L. (Ed.), Knowledge and Social Capital Foundations and Applications 69-87.

[3]. Adler, P. & Kwon, S. (2002). Social capital: prospects for a new concept. Academy of Management Review, 27, 17–40.

[4]. Balogun, J., Jarzabkowski, P. & Seidl, D. (2007). Strategizing: A Practice Perspective. Human Relations, 60:1, tbd.

[5]. Baron J. & Kreps D. (1999). Strategic Human Resources-Frameworks for General Managers- New York: Wiley.

[6]. Brewster, C. & Larsen, H.H. (1992). Human Resource Management in Europe: Evidence from ten countries. The International Journal of Human Resource Management, 3: 409–433.

[7]. Burt R. S. (1992). Structural Holes. Cambridge, MA: Harvard University Press.

[8]. Burt, R.S. (1997). The contingent value of social capital. Administrative Science Quarterly, 42, 339–365.

[9]. Buyens, D. & De Vos, A. (2001). “Perceptions of the value of the HR function”. Human Resource Management Journal.11: 3, 70-89.

[10]. Caldwell, R. &Storey, J. (2007). The HR function: Integration or fragmentation? Human resource management: A critical text. London: Thomson. 21 38.

[11]. Caldwell, R. (2008). HR business partner competencies models: Re-contextualising effectiveness. Human Resource Management Journal. 18:3, 275-294.

[12]. Easterby-Smith, M., Thorpe, R., &Lowe, A. (2002). Management Research: An Introduction (2^nd edn). London: Sage

[13]. Evans, P., Pucik, V., and Björkman, I. (2010, in press). Global Challenge: International Human Resource Management (2^nd edition), New York: McGraw-Hill.

[14]. Ghauri, P. (2004). Designing and conducting case studies in international business research. In: Handbook of Qualitative Research Methods for International Business, 109-124. Eds R. Marschan-Piekkari and C. Welch. Cheltanham: Edward Elgar Publishing, Ltd.

[15]. Golsorkhi, D., Rouleau L., Seidl D., & Vaara, E. (2010). Cambridge Handbook of Strategy as Practice. Cambridge: Cambridge University Press.

[16]. Gratton, L. and Truss, C. (2003). “The three-dimensional people strategy: putting human resources policies into action”. Academy of Management Executive. 17:3, 74-86.

[17]. Guest, D. & King, Z. (2004). Power, Innovation and Problem-Solving: The Personnel Managers’ Three Steps to Heaven? Journal of Management Studies. 41: 3, 401-423

[18]. Huber, G.P. & Power, D.J. (1985). “Retrospective reports of strategy-level managers: guidelines for increasing their accuracy”. Strategic Management Journal.6, 171-80.

[19]. Jarzabkowski, P. (2002). "Centralised or decentralised? The strategic implications of resource allocation models."Higher Education Quarterly, 56:1, 5-32.

[20]. Lawler, E. & Mohrman, S. (2003). “HR as a strategic partner: what does it take to make it happen?” HR Planning. 26: 15-30.

[21]. Lawler E.E., Boudreau, J. & Mohrman, S.A. (2006). Achieving Strategic Excellence. Stanford: Palo Alto.

[22]. Murphy, G. & Southey, G. (2003). “High performance work practices: perceived determinants of adoption and the role of the HR practitioner”. Personnel Review.32 : 1/2,73-92.

[23]. Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital, and the organizational advantage, Academy of Management Review. 23, 242-266

[24]. Snell, S. (1999). “Social capital and strategic HRM: it’s who you know”. Human Resource Planning, 22: 62-4.

[25]. Sparrow, P., Harris, H., & Brewster, C. (2003). Towards a new model of globalizing HRM. Paper presented at the 7th Conference on International Human Resource Management, University of Limerick, Ireland.

[26]. Storey, J. (1992). Developments in human resource management. Oxford: Blackwell.

[27]. Tsai, W. (2000).“Social capital, strategic relatedness and the formation of intra-organizational linkages”. Strategic Management Journal. 21: 925-39

[28]. Tyson, S., & Fell, A. (1986). Evaluating the personnel function. London: Hutchinson.

[29]. Ulrich, D. (1997). Human Resource Champions – The Next Agenda for Adding Value and Delivering Results. Harvard Business School Press. Boston, MA.

[30]. Ulrich, D., & Brockbank, W. (2005). Role call. People Management. 11:12, 24–28.

[31]. Ulrich, D., Y o u n g e r, J. & Brockbank, W. (2008). The Twenty-First-Century HR. Human Resource Management. 47: 4, 829–850.

[32]. Wright, C. (2008). ‘Reinventing human resource management: business partners, internal consultants and the limits to professionalisation’. Human Relations, 61: 8, 1063–1086.

Abstract:

The processes of all organizations are operated by human resource, thus valuation of this resource is very necessary and information concerning the valuation should be given to the management, investors and others through financial statements. Human resource accounting is fundamentally an information system that tells management what changes are happening over time to the human resources of the business. In the early 1990s, industries were familiar with the value and importance of human assets. When service sector started to contribute to a country’s economy, the importance of human assets got prominence (Kamal Gosh Ray, 2010).

Human Resource Accounting (HRA) is concerns with accounting for the organization’s management and employees as human capital that provides future profit. In the HRA approach, expenditures connected to human resources are reported as assets on the balance sheet as contrasting to the traditional accounting approach which treats costs associated to a organization’s human resources as operating expense on the income statement that reduce profit. HRA suggests that in adding up to the measures themselves, the process of measurement has significance in decision-making concerning organizations. Though the origins and early development of HRA occurred typically in the United States, interest and contributions to development in the field have been evident in a number of other countries (Porwal L .S, 2007).

Human resources accounting can be defined as a process of accounting which quantifies, identifies and measures human resources to help management to cope up with the changes in its quality and quantum so that equilibrium could be achieved in between the needed resources and the provided human resources.

Briefly, human resource accounting is the art of recording, valuing, and presenting systematically the value of human resources in the books of account of the company. This definition brings out the following significant characteristic features of human resource accounting such as valuation of human resources, recording the valuation in the books of account and exposé of the information in the financial statements of the business (Baker & McKenzie 2010).

References:

[1] Andrikopoulos, A. (2005),Using intellectual capital statements to determine value drivers and priorities for organizational change, A portfolio selection approach, Knowledge Management Research & Practice 3 (3), 166.

[2] Boedker, C., Mouristan, J. & Guthrie, J. (2008), Enhanced business reporting, International trends and possible policy directions; Journal of Human Resource Costing & Accounting, 12 (1), 14.

[3] Bras, F. A. & Rodrigues, L.L. (2007). Accounting for firms’ training program, Journal of An exploratory study, Vol. 11 (3), 229

[4] Bullen, M.L. (2007), Human resource accounting; A useful tool for measurement and management in organizations; Leadership and Organizational Management Journal Vol;12.(3)85-103.

[5] Baker & McKenzie (2010), Australian Master Human Resources guide, CCH Australia Limited. Macquarie University. Graduate School of Management; Australia

[6] Human Resource Management Journal, 14 (2), 75-90.

[7] Johanson, U. & Mabon, H. (1998). The personnel economics institute after ten years :

[8] Jelsy joseph, Kuppapally (2008), Accounting for Managers, Journal of Accounting Review Jaipur. Vo II.1991, Prentice-Hall of India, New Delhi

[9] Kamal Gosh Ray (2010), Mergers and Acquisitions, Infosys annual financial statement, prentice -Hall of India private limited, New Delhi

[10] Moore, R. (2007). Measuring how ‘human capital’ appreciates in value over time,

[11] Plant Engineering Journal Vol. 61 (4), 29.

[12] Tyagi CL, Madhu Tyagi (2003), Financial And Management Accounting, Atlantic Publishers and Distributers. New Delhi

[13] Palanivelu VR (2007), Accounting for management. Lakshmi publishing (p) Limited. New Delhi

[14] Porwal L S (2007). Accounting Theory. Tata McGraw-Hill. New Delhi

[15] Singh YK and Rawat HS (2006), Human Resource Management. A.P.H. Publishing Corporation. New Delhi:181-182

[16] Toulson, P.K. &Dewe, P.(2004). HR Accounting as a Measurement Tool.

[17] What has been achieved and where we are we going?” Journal of Human Resource Costing and Accounting, 3 (2), 65-76.

Abstract:

Lenders and investors are exposed to default risk in virtually all forms of credit transactions. For the micro-finance industry in Ghana, this risk is the most critical to the sustainability of their operations. Microfinance Institutions (MFIs) can mitigate the impact of default risk on their businesses by engaging in Default Risk Management practices that are effective and reliable for their operations. In view of this concern, this study set out to examine the effects of loan default on the sustainability of a microfinance institution in Ghana by using Express Savings and Loans Company (ESLC) as a Case Study. By using trend analysis on financial records of ESLC this study established the effects of the relationships between default loans of the company and interest income, operating profit and operating margins of ESLC. The study revealed that the relationship between default loan and all variables used over the period 2009-2013 were erratic in nature. This poses critical sustainability issues for the company. To understand the trends in the incidence of default in the company few qualitative interviews were conducted with some managers of the company. It was established that the lack of monitoring of loan and high turnovers of loan officers were the main factors that significantly influence the incidence of default loan at ESLC. In reality, MFIs derive most of their interest incomes from loans, yet, not all loans granted to their clients perform well and earn the expected returns. This tends to have adverse effect on the quality of the loan portfolio. The study recommends that to minimize these effects the following measure must be in place at ESLC: effective monitoring of loans, credit training programs, and seeking the services of credit reference bureaus and private debt collectors. 

References:

[1] Ansah, Mark Owusu (1999). Nsoatreman Rural Bank, Ghana

[2] Beaver, W. H., Kennelly, J. W., & Voss, W. M. (1968).Predictive ability as a criterion for the evaluation of accounting data. Accounting Review, 675-683.

[3] Brealey, R., & Myers, S. (1995). FUNDAMENTALS OF CORPO-RATE FINANCE 7/e.

[4] Bromwich, M., & Walker, M. (1998).Residual income past and future. Management Accounting Research, 9(4), 391-419.

[5] Brydon, Lynne; Karen Legge (1996). Adjusting society: the World Bank, the IMF, and Ghana.

[6] Bushman, R. M., & Williams, C. D. (2012).Accounting discretion, loan loss provisioning, and discipline of banks’ risk-taking. Journal of Accounting and Economics, 54(1), 1-18.

[7] C. W. SMITHSON. Managing financial risk: a guide to derivative products, financial engineering, and value maximization. McGraw-Hill, New York [etc., 0-07-059354-X, 1998.

[8] Chapman, C., & Ward, S. (1996). Project risk management: processes, techniques and insights. John Wiley.

[9] Christoffersen, P., &Gonçalves, S. (2004). Estimation risk in financial risk management. CIRANO.

[10] Cornett, M. M., & Saunders, A. (2003). Financial institutions management: A risk management approach. McGraw-Hill/Irwin.

[11] Cortavarria, L., Dziobek, C., Kanaya, A., & Song, I. (2000).Loan review, provisioning, and macroeconomic linkages.

[12] Crystal, J. S., Dages, B. G., & Goldberg, L. S. (2002). Has foreign bank entry led to sounder banks in Latin America? Current Issues in Economics and Finance, 8(1), 1-6.

[13] Cull, R., &Murdoch, J. (2007). Financial performance and outreach: a global analysis of leading micro banks*. The Economic Journal, 117(517), F107-F133

[14] Davidson, D. E. (1997). U.S. Patent No. 5,699,527. Washington, DC: U.S. Patent and Trademark Office.

[15] Dechow, P. M., & Ge, W. (2006). The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting Studies, 11(2-3), 253-296.

[16] Dechow, P. M., & Schrand, C. M. (2004). Earnings quality.

[17] Dechow, P. M., & Skinner, D. J. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 14(2), 235-250.

[18] Dietrich, J. R., & Kaplan, R. S. (1982).Empirical analysis of the commercial loan classification decision. Accounting Review, 18-38.

[19] Djurfeldt, Göran; Hans Holmén, Magnus Jirstroml (2005). The African food crisis: lessons from the Asian Green Revolution.

[20] Dolde, W. (1993).The trajectory of corporate financial risk management. Journal of Applied Corporate Finance, 6(3), 33-41.

[21] Dykstra, D. R., & Wade, P. M. (1997). U.S. Patent No. 5,611,052. Washington, DC: U.S. Patent and Trademark Office.

[22] Dykstra, D. R., & Wade, P. M. (1999). U.S. Patent No. 5,930,776. Washington, DC: U.S. Patent and Trademark Office.

[23] Dykstra, D. R., & Wade, P. M. (2000). U.S. Patent No. 6,029,149. Washington, DC: U.S. Patent and Trademark Office.

[24] Everett, C. R. (2010). Group membership, relationship banking and loan default risk: the case of online social lending. Relationship Banking and Loan Default Risk: The Case of Online Social Lending (March 15, 2010).

[25] Field, E., & Pande, R. (2008). Repayment frequency and default in microfinance: Evidence from India. Journal of the European Economic Association, 6(2‐3), 501-509.

[26] Field, E., & Pande, R. (2008). Repayment frequency and default in microfinance: Evidence from India. Journal of the European Economic Association, 6(2‐3), 501-509.

[27] Flannery, M. J. (1989). Capital regulation and insured banks choice of individual loan default risks. Journal of Monetary Economics, 24(2), 235-258.

[28] Foster, G. (1978). Financial Statement Analysis, 2/e. Pearson Education India.

[29] Froot, K. A., & Stein, J. C. (1998). Risk management, capital budgeting, and capital structure policy for financial institutions: an integrated approach. Journal of Financial Economics, 47(1), 55-82.

[30] Gallardo, Joselito S. (2005). Comparative review of microfinance regulatory framework issues in Benin, Ghana, and Tanzania.

[31] Hartarska, V., & Gonzalez-Vega, C. (2006).Evidence on the effect of credit counseling on mortgage loan default by low-income households. Journal of Housing Economics, 15(1), 63-79.

[32] Hogan, E. J. (2001). U.S. Patent No. 6,315,193. Washington, DC: U.S. Patent and Trademark Office.

[33] Huisman, R., Koedijk, K. G., & Pownall, R. A. (1998).VaR-x: fat tails in financial risk management. Journal of Risk, 1(1), 47-61.

[34] Huq, M. M. (1989). The economy of Ghana: the first 25 years since independence.

[35] INTERNATIONAL MONETARY FUND Clarification and Elaboration of Issues Raised by the December 2004 Meeting of the Advisory Expert Group of the Inter-secretariat Working Group on National Accounts..June 2005 http://www.imf.org/external/pubs/ft/bop/2005/05-29.pdf.

[36] Johnston, M. B., Moorshead, K., Matasek, S., & Foster, C. (2004). U.S. Patent No. 20,040,078,323. Washington, DC: U.S. Patent and Trademark Office

[37] Laeven, L., &Majnoni, G. (2003). Loan loss provisioning and economic slowdowns: too much, too late?. Journal of financial intermediation, 12(2), 178-197.

[38] Laurin, A., &Majnoni, G. (2003). Bank loan classification and provisioning practices in selected developed and emerging countries (No. 1). World Bank Publications.

[39] Lyon, F. (2000). Trust, networks and norms: the creation of social capital in agricultural economies in Ghana. World Development, 28(4), 663-681.

[40] Messier Jr, W. F., & Hansen, J. V. (1988).Inducing rules for expert system development: an example using default and bankruptcy data. Management Science, 34(12), 1403-1415.

[41] Oldfield, G. S., & Santomero, A. M. (1997).Risk management in financial institutions. In Sloan Management Review, Fall.

[42] Oni, O. A., Oladele, O. I., & Oyewole, I. K. (2006).Analysis of Factors Influencing Loan Default among Poultry Farmers in Ogun State Nigeria. Journal of Central European Agriculture, 6(4), 619-624.

[43] Page, Sheila (1993). Monetary policy in developing countries

[44] Pinto, E. J. (2006). U.S. Patent No. 7,107,241. Washington, DC: U.S. Patent and Trademark Office.

[45] Pollio G. & Obuobie,J. (2012), Quantitative evidence on the factors that affect repayments among MFIs that use the individual-liability loan contract Micro banking Bulletin

[46] Saunders, M. N., Saunders, M., Lewis, P., & Thornhill, A. (2011). Research methods for business students, 5/e. Pearson Education India.

[47] Siddiqui, J., & Podder, J. (2002).Effectiveness of bank audit in Bangladesh. Managerial Auditing Journal, 17(8), 502-510.

[48] Smith, C. W., Smithson, C. W., & Wilford, D. S. (1989).Managing financial risk. Journal of Applied Corporate Finance, 1(4), 27-48.

[49] Song, I. (2002). Collateral in Loan Classification and provisioning (No. 2002-2122).International Monetary Fund.

[50] Stulz, R. M. (1996). Rethinking risk management. Journal of applied corporate finance, 9(3), 8-25.

[51] Stulz, R. M. (1996). Rethinking risk management. Journal of applied corporate finance, 9(3), 8-25.

[52] Tsamenyi, Matthew; Shazad Uddin (2008)."The Case of Rural Banks in Ghana". Corporate Governance in Less Developed and Emerging Economies.

[53] Tucker, S. (2004). U.S. Patent Application 10/905,128.

[54] Volkwein, J. F., Szelest, B. P., Cabrera, A. F., & Napierski-Prancl, M. R. (1998). Factors associated with student loan default among different racial and ethnic groups. Journal of Higher Education, 206-237.

Abstract:

Training employees has big implications on time and money for businesses; yet businesses cannot do without training because businesses at all times need human resource with the requisite knowledge, skills and ability to perform to ensure productivity. How are organisations ensuring that knowledge and skills acquired from training are well transferred into job performance? The study sought to examine the seemingly inability of some employees who undergo training to transfer the competencies they acquire from training into the performance of their job functions by exploring the extent to which the employee is involved in decisions regarding his or her training and how organizations are making use of strategies and interventions to ensure that the expected transfer of knowledge and skills is achieved to ensure the expected performance. A case study design and purposive sampling were adopted to select 58 employees who had attended training in the last 24 months from 5 institutions in the Ada West district of the Greater Accra Region of Ghana. Data was collected by using 52 fully completed questionnaire. Data was analysed by using descriptive statistics. The results indicate that the full involvement of employees in assessing gaps in their performance would make them appreciate better, training programmes they attend. Also in order for employees to fully commit to training they attend, they should also be involved in choosing when to attend training. Post training mentoring, monitoring, evaluation, continuous coaching and encouragement, appropriate follow-up training programmes, unbiased, objective, well- structured and regular employee appraisals are identified as effective ways of ensuring the gradual assimilation and consequent transfer of taught competencies into performance.

Keywords: Employee performance appraisal, employee training, transfer of taught competencies, employee performance, organizational productivity

References:

[1] Allen Communications Learning Services (2015). What Is Employee Training and Development? Retrieved from www.allencomm.com.

[2] Andrew. (2016). Five Reasons Why Performance Appraisal is Essential. Retrieved from www.learnthat.com

[3] Archer North and Associates, (2010). Benefits of Appraisal. Retrieved from www.performance-appraisal.com

[4] Atton, L., (2015). Three Ways to improve Transfer of Learning. Retrieved from www.business.com

[5] Bacal and Associates, (2015). Why Does Training Often Fail? Retrieved from 

performance.appraisals.org.

[6] Beardwell I., Holden L., (1997). Human Resource Management: A Contemporary Perspective. Prentice Hall. ISBN 10:0273622307

[7] Beer, M., Finnstrom, M., Schrader, D., (2016). Why Leadership Training Fails. Retrieved from https://hbr.org.

[8] Benton, B. (2014). Importance of Employee Training: 6 Reasons Why It Saves You Money. Retrieved from https://redshift.autodesk.com

[9] Bernardin, H. J., (2003). Human Resource Management: An Experiential Approach. New York McGraw Hill/Irwin

[10] Brunot, T., (2016). Importance of a Training Budget in Organizations. Retrieved from www.work.chron.com

[11] Enablingchange.co.uk, (2013). Why you should Continue Training and Development in the Workplace.

[12]    Fleming, M., (2016). Why Training Fails: Check out the Top Reasons. Retrieved from www.hr.com

[13]    Frieson, Kaye & Associates, (2009). Training Transfer: A Corporate Strategy for Applying Skills & Knowledge in the Workplace. Retrieved from www.fka.com

[14] Frost, S., (1995). The Importance of Training and Development in the Workplace. Retrieved from www.smallbusiness.chron.com

[15] Grove, A., (2007). High Output Management: Why Training is the Boss’s Job. Retrieved from https://www.amazon.com

[16] Harrison, M., (2002). Human Resource Management: A practical approach: London, Thomson learning

[17] Healthfield, S. M., (2016). Everyone Wins: 4 Tips for Employee Training Transfer. Retrieved from https://www.thebalance.com

[18] Horowitze, B., Horowitze, A., (2010). Importance of Training. Retrieved from 

www.businessinsider,com

[19] Latham, A., (2013). Why Training Fails. Retrieved from https://www.td.org

[20] Mayhew, R., (1967). Importance of Employee Performance in Business Organizations. Retrieved from www.smallbusiness.com

[21] Mote, D., (2016). Performance Appraisal and Standards. Retrieved from 

www.referenceforbusiness.com

[22]    Noe, R., (2005). Employee Training and Development. New York: McGraw- Hill/Irwin. Oakley;

[23]    Philips, J., Philips, P. P., (2014). Eleven Reasons Why Training and Development Fails … and what you can do about it. Retrieved from www.roiinstitute.net

[24]    Puckett, J., (2015). The Importance of Performance Management. Retrieved from 

www.technologyadvice.com

[25]    Sinha, R., (2007). Corporate Training – Why Training Programmes in Companies Fail. 

http:EzineArticles.com

[26]    Spitzer, D. R., (1984). Why Training Fails. DOI: 10.1002/pfi.4150230704

[27] Sullivan, J., (2011). Increasing Employee Productivity: The Strategic Role that HRE ssentially Ignores. Retrieved from 

https://www.eremedia.com

[28] Tschol, J., (2014). 12 Reasons Why Employee Training Fails. Retrieved from www.callcenter-iq.com

Abstract:

The banking industry is considered to be an important source of financing for most businesses. In Ghana, the financial systems tend to evolve around the banking system. This study therefore sought to critically explore the key financial performance indicators in the banking industry. This study made use of secondary data obtained from published annual reports of Ecobank Ghana Limited from 2005-2015.

It was found that the Key Financial Performance Indicators for assessing the financial performance of Ecobank Ghana are:

· Profitability which is measured using the following criteria: Return on Assets (ROA), Return on Equity (ROE) and Cost to Income Ratio (CIR).

· Liquidity performance is measured using Liquid assets to deposit-borrowing ratio (LADST), Net Loans to total asset ratio (NLTA), Net loans to deposit and borrowing (NLDST).

· Asset Credit Quality (Credit Performance) is measured using Loan loss reserve to gross loans (LRGL).

Management of the bank should ensure that Key Performance Indicators are aligned with the specific goals and objectives of the bank.

It was recommended that key performance indicators must be quantifiable. The goal must be stated in concise terms and capable of being measured. A time frame must also be established for all key performance indicators, with key checkpoints at various intervals.

Keywords: Agriculture Development Bank, Amalgamated Bank, Analysis of Variance, Accident Ratio, Automated teller machines, Business Activity Monitoring, Barclays Bank of Ghana Limited, Bank of Credit and Commerce, Bank for Housing and Construction, Cal Merchant Bank, Credit to Deposit Ratio, Credit To Deposit Ratio, Cash Flow, Cost to Income Ratio, Cash in Transit Services, Customer Loyalty, Customer Retention, Customer Satisfaction Rate, Deliver Performance to Customer Performance, Ecobank Ghana, Financial Result, Ghana Commercial Bank, Gender Ratios, Internal Efficiency, Internal Promotions, Investment Rate, Liquid Assets to Deposit-Borrowing Ratio, Loan Loss Reserve to Gross Loans, Merchants Bank of Ghana Limited, Post-Dated Cheque Collection, Performance Indicators, Point of Sale, Return On Capital Employed, Return on Equity, Return on investment.

References:

[1] Alam HM, Raza A, Akram M (2011). A financial performance comparison of public vs private banks: The case of commercial banking sector of Pakistan. Int. J. Bus. Soc. Sci., 2(11): 56-64.

[2] Amandeep (1990): “Profits and Profitability of Indian Nationalized Banks,” Ph.D Thesis, Punjab University, Chandigarh.

[3] Avkiran NK (1995). Developing an instrument to measure customer service quality in branch banking. Int. J. Banks Mark., 12(6): 10-18.

[4] Bakar N, Tahir IM (2009). Applying multiple linear regression and neural network to predict bank performance. Int. Bus. Res., 2 (4):176-183.

[5] Balasundaram Nimalathasan (2009) Determinants of Key Performance Indicators (KPIS) Of Private Sector Banks In Srilanka: An Application Of Exploratory Factor Analysis Department of Commerce, University of Jaffna, Jaffna, SriLanka Fascicle of the Faculty of Economics and Public Administration Vol. 9, No. 2(10), 2009

[6] Baral JK (2005). Health check-up of commercial banks in the framework of CAMEL: A case study of joint venture banks in Nepal, J. Nepalese Bus. Stud., 2(1): 41-55

[7] Balsley, H.L. (1970). Quantitative research methods for business and economics. New York: Random House.

[8] Berger, A.N. and Humphrey, D.B. (1997). Efficiency of financial institutions: international survey and directions for future research. European Journal of Operational Research, Vol 98, pp.175-212.

[9] Cassell, C., & Symon, G. (1994). Qualitative research in work contexts. In C. Cassell, & G. Symon (Eds.), Qualitative methods in organizational research (pp. 1-13). Thousand Oaks, CA: Sage Publications.

[10] Casu, B., Molyneux, P. And Girardone, C. (2006). Introduction to Banking, Prentice Hall/ Financial Times, London.

[11] Cronje, T. (2007). Assessing the relative efficiency management of South African banks. Management Dynamics 16 pp 11-23.

[12] Drake, L. (2001). Efficiency and productivity change in UK banking. Applied Financial Economics 11, pp 557-571.

[13] Economic Survey (2008). Ministry of Finance, Government of Nepal.

[14] Elyor S (2009). Factors affecting the performance of foreign banks in Malaysia. Master’s degree Thesis, Univ. Utara Malaysia.

[15] Frankfort-Nachmias, C., & Nachmias, D. (1992). Research methods in the social sciences (4th ed.). New York: St. Martin's Press.

[16] Gopinathan T (2009). Financial ratio analysis for performance check. http://suite101.com/article/financial-ratio-analysis-for-performancecheck- a109025.

[17] Halkos, G. and Salamouris, D. (2004). Efficiency measurement of the Greek commercial banks with the use of financial ratios: a data envelope analysis approach. Management Accounting Research 15 (2), pp 201- 224.

[18] Ho C, Zhu D (2004). Performance measurement of Taiwan commercial banks. Int. J. Product. Perform. Manag., 53(5): 425-434.

[19] Kealey, D.J., & Protheroe, D.R. (1996). The effectiveness of cross-cultural training for expatriates: An assessment of the literature on the issue. International Journal of Intercultural Relations, 20(2), 141-165.

[20] Kiyota, H. (2009).Efficiency of Commercial Banks in Sub-Saharan Africa: A Comparative Analysis of Domestic and Foreign Banks. A paper prepared for the CSAE conference 2009 on “Economic Development in Africa” held at the University of Oxford.

[21] Koasmidou K (2008). The determinants of banks’ profits in Greece during the period of EU financial integration. Manag. Financ., 34(3): 146-159.

[22] Lacewell, S., K. (2003). Do Efficient Institutions Score Well Using Ratio Analysis? An Examination Of Commercial Banks in The 1990s. Journal of Commercial Banking and Finance 2, pp 17-33.

[23] Naceur S (2003). The determinants of the Tunisian banking industry profitability: Panel evidence. .

[24] Ncube, M. (2009). Efficiency of the Banking Sector in South Africa, African Economic Conference 2009 Fostering Development in an Era of Financial and Economic Crises, Addis Ababa.

[25] NRB (2010). Banking supervision annual report, Bank Supervision Department, Nepal Rastra Bank, Central Bank of Nepal.

[26] Oberholzer, M. and Van der Westhuizen, G. (2004). An Empirical Study on Measuring Efficiency and Profitability of Bank Regions Meditari Accountancy Research 12 (1), pp 165–178.

[27] O’Donnell, C.J. and van der Westhuizen, G. (2002). Regional comparisons of banking performance in South Africa. The South African Journal of Economics 70 (3), pp 485-518.

[28] Okeahalam, C., C. (2006). Production costs and efficiency in the South African banking sector: a stochastic analysis. International Review of Applied Economics 20, pp 103–23.

[29] Olweny T, Shipho TM (2011). Effects of banking sectrol factors on the profitability of commercial banks in Kenya. Econ. Financ. Rev., 1(5): 1-30.

[30] Panda, J. and Lall, G.S. (1991), “A Critical Appraisal on the Profitability of Commercial Banks,” Indian Journal of Banking and Finance, Vol.5, No.2, pp. 40-44.

[31] Raza A, Farhan M, Akram M (2011). A comparison of financial performance in investment banking sector in Pakistan. Int. J. Bus. Soc. Sci., 2(11): 72-81.

[32] Samad, A. (2004). Bahrain Commercial Bank’s Performance during 1994-2001. Credit and Financial Management Review 10(1) pp 33-40.

[33] Sampath, S.J. (1990), “Monitoring the Variables Determining the Profitability of Banks,” Banking for better Profitability, Vol. 3, No. 2, pp. 691-699.

[34] Sangmi MD, Nazir T (2010). Analyzing financial performance of commercial banks in India: Application of CAMEL model. Pak. J. Commer. Soc. Sci., 4 (1): 40-55.

[35] Sarker, P.C. and Abhiman Das, (199&), “Development of Composite Index of Banking Efficiency: The Indian Case,” RBI Occasional Papers, Vol. 18, No. 4, pp. 22-28.

[36] Sarker, J., Sarker, S., and Bhaumik, S.K., (1999), “Does Ownership Always Matter? – Evidence from the Indian Banking Industry,” Journal of Comparative Economics, Vol.26, No. 2, pp. 262-281.

[37] Satyamurthy, B., (1994), “A Study on Interest Spread in Commercial Banks in India,” Working Paper, Vol. 21, No.2, pp. 81-92.

[38] Seiford, L., M and Zhu, J (1999). Profitability and Marketability of the Top 55 U.S. Commercial Banks Management Science 45 (9), pp 1270-1288.

[39] Smith M.J. (1988). Contemporary communication research methods. Belmont, CA: Wadsworth, Inc.

[40] Suvita Jha and Xiaofeng Hui(2012), The Use of Key Performance Indicators for a comparison of financial performance of commercial banks: A case study of Nepal. African Journal of Business Management Vol. 6(25), pp. 7601-7611, 27 June, 2012 (by Available online at http://www.academicjournals.org/AJBM DOI: 10.5897/AJBM11.3073 ISSN 1993-8233 ©2012 Academic Journals

[41] Tarawneh M (2006). A comparison of financial performance in the banking sector: some evidence from Omani commercial banks. Int. Res. J. Financ. Econ., 3: 101-112.

[42] Toni Uhomoibhi Aburime (2008), “Determinants of Bank Profitability: Company – Level Evidence form Nigeria,” Banking and Finance Research Group, Vol.7, No.3, pp. 133-146.

[43] Uppal, R.K. (2009), “Indian Bnking – Prime Determinants of Profitability, Emerging Issues and Future Outlook,” GITAM Journal of Management, Vol.7, No.2, pp. 78-106

[44] Uzhegova O (2010). The relative importance of bank-specific factors for bank profitability in developing economies/P 2010/02. .

[45] Webb, R.M. (2003). Levels of efficiency in UK retail banks: a DEA window analysis. International Journal of the Economics of Business Vol 10 (3), pp 305-322.

[46] Xuezhi Qin1 & Dickson Pastory (2012), Key Performance Indicators as Tools in Measuring Commercial Banks Profitability Position: The Case of Tanzania, School of Business Management, Dalian University of Technology, Dalian, China. International Journal of Business and Management; Vol. 7, No. 13; 2012, Published by Canadian Center of Science and Education Received: May 24, 2012 Accepted: June 5, 2012 Published: July 1, 2012 doi:10.5539/ijbm.v7n13p136 URL: http://dx.doi.org/10.5539/ijbm.v7n13p136

[47] Yeh, Q., J. (1996). The Application of Data Envelopment Analysis in Conjunction with Financial Ratios for Bank Performance Evaluation. Journal of the Operational Research Society 47, pp 980-988.

Abstract:

The study investigates the Impact of Workplace Motivation on Employee Performance within the Ministry of Health in Swaziland. Seventy seven (77) respondents selected from the four geographical regions of the country which are Manzini, Lubombo, Shiselweni and Hhohho.

Findings from the study showed that extrinsic motivation given to health care workers has a significant influence on worker performance and that a relationship exist between employee motivation and the organizational performance. In terms of factors influencing motivation at the Ministry of Health, the study revealed that there are factors which influence motivation in the workplace. The factors identified are such as leadership, appreciation and recognition, reward system, goal setting, structure of work and organizational culture.

When assessing the impact of the motivational factors on employee performance at the Ministry of Health, Swaziland to support other findings the results from the analysis showed that factors such as leadership, empowerment and recognition have positive effect on employee motivation.

As a major recommendation, the Ministry of Health should establish and define an “essential employee motivation package” with clearly defined policies and procedures to motivate, attract, retain and satisfy its employees. Again for effective leadership and supervisor/employee relationship, the Ministry should establish leadership and management (change management) in-service training programmes for supervisors and senior management. The findings of this study can be used to provide some solutions to motivate employees.

Keywords: Motivation, Employee Performance, Leadership, Empowerment and Recognition, and Remuneration.

References:

[1]. Cohen, L., Manion, L., Morrisoon, K. (2000). Research methods in education. 5th edition. London: RoutledgeFalmer.

[2]. Collins English Dictionary. (1991). Third edition. Glasgow: HarperCollins

[3]. Educational-business.com (2011) Adapted from Herzberg’s Motivational Theory: Principles of OrganisationalBehaviour. Fincham and Rhodes. 2012.

[4]. Envision software (2013).

[5]. Ghuhen, R.M. (2009). Knowledge, and practices regarding tuberculosis among gold miners. In Tanzania. (Masters Dissertation). Available from the University of South Africa.

[6]. Heidi. G. H. (2014). Managers can motivate employees with one word. Harvard Business Review.

[7]. SHRM-HR. (2010). Glossary: www. Shrm.org/template tools

[8]. MacKay, A. (2007) “Motivation Ability and Confidence Building in People” Taylor & Francis

[9]. Mathcs.duq.edu (2011).

[10]. McMillan, J.H., Schumacher, S. (2001). Research in education: a conceptual introduction.5^th edition. New York: Addison, Wesley Longman.

Abstract:

Human resource managers face challenges while attempting to provide equal opportunities for all employee in the workplace. Ideally, a workplace that has diversities benefits from creativity and innovations that result from the variety of talents in the workplace. A prejudice in the workplace includes sex, sexual preference, age, color, religion, and disabilities (Denissen, & Saguy, 2014). Discriminations in the workplace occur because of factors such negative stereotypes about people of specific traits, personal test and preferences, and inability to understand personal conflicts. It also emanates from a lack of respect to diversity, excessive leisure time, skepticism of complaints, poor recruitment procedures, and poorly trained employees. Analytically, most of the causes of discriminations of all types in workplaces revolve around the role of human resources managers. For example, employees with adequate training understand the discriminations laws and can easily cope with other employees. The failure of the human resources managers to administers enough screening for the employees result in unlawful practices of discriminations in the workplace (Sperino, 2013). Additionally, excessive leisure time in the workplace is the genesis of all vices in offices. Often, human resource managers do not monitor the employees during their leisure time. As a result, the employees tend to engage in discussions that promote discriminations because of gender, ethnicity, and religion. The topic for study seeks to narrow down discriminations in a workplace to the effects of the subject on the employee performance. The entire work is a study of workplace environment and giving attentions to the effects discriminations as a contemporary issue in management.

Keywords: Stereotypes, sexual preferences, gender discriminations, Skepticism of complaints

References:

[1]. Boone James, J., McKechnie, S., Swanberg, J., & Besen, E. (2013). Exploring the workplace impact of intentional/unintentional age discrimination. Journal of Managerial Psychology, 28(7/8), 907-927.

[2]. Chavez, L. J., Ornelas, I. J., Lyles, C. R., & Williams, E. C. (2015). Racial/ethnic workplace discrimination: Association with tobacco and alcohol use. American journal of preventive medicine, 48(1), 42-49.

[3]. Denissen, A. M., & Saguy, A. C. (2014). Gendered homophobia and the contradictions of workplace discrimination for women in the building trades. Gender & Society, 28(3), 381-403.

[4]. Ghumman, S., Ryan, A. M., Barclay, L. A., & Markel, K. S. (2013). Religious discrimination in the workplace: A review and examination of current and future trends. Journal of Business and Psychology, 28(4), 439-454.

[5]. Marchiondo, L., Ran, S., & Cortina, L. (2015). Modern discrimination. In The Oxford Handbook of Workplace Discrimination.

[6]. Okechukwu, C. A., Souza, K., Davis, K. D., & de Castro, A. B. (2014). Discrimination, harassment, abuse, and bullying in the workplace: Contribution of workplace injustice to occupational health disparities. American journal of industrial medicine, 57(5), 573-586.

[7]. Posthuma, R. A., Wagstaff, M. F., & Campion, M. A. (2012). 16 Age Stereotypes and Workplace Age Discrimination. The Oxford handbook of work and aging, 298.

[8]. Reavley, N. J., Jorm, A. F., & Morgan, A. J. (2016). Discrimination and Positive Treatment Toward People with Mental Health Problems in Workplace and Education Settings: Findings From an Australian National Survey.

[9]. Ruggs, E. N., Law, C., Cox, C. B., Roehling, M. V., Wiener, R. L., Hebl, M. R., & Barron, L. (2013). Gone fishing: I–O psychologists' missed opportunities to understand marginalized employees' experiences with discrimination. Industrial and organizational psychology, 6(1), 39-60.

[10]. Sperino, S. F. (2013). Discrimination Statutes, the Common Law, and Proximate Cause. U. Ill. L.Rev., 1.Gender difference in employment ad why they matter.

[11]. http://siteresources.worldbank.org/INTWDR2012/Resources/7778105-1299699968583/7786210-1315936222006/chapter-5.pdf

Abstract:

Management level employee engagement has become increasingly popular in the last two decades. The advocated constructive results of Management level employee engagement make firms to prioritize development of the culture of engagement within the workplace. Despite so much literature on the subject, very little has been acknowledged on engagement of management level workers. It is vital to engage management level workers, given that they have considerable influence on the way and style the enterprise is managed, and their daily performance adds on to the relational quality between the organization and its clientele (Fairlie, 2011). A direct link between worker attitudes and organizational performance has been noted, in that when an organization’s have a higher performance index, constructive attitude will be arouse amongst the employees (MacLeod & Clarke, 2009).

Divergent management positions have individual specifics, and this have to be tackled in the course of engagement development process. For instance, for marketing and production managers, client satisfaction is a key issue as they deal with clients with diverse needs, even as for the HR managers, employee performance is an issue of high priority. It may, therefore, be argued that management level employee engagement tools are useable for all kinds of managers regardless of their position in the organization. Based on the above observation, this paper has been written with the objective of analyzing the importance of management level employees’ engagement; analyze the level of engagement of management level workers, and what should be done to promote it (Truss, Alfes, Delbridge, Shantz, & Soane, 2013). The objective is to evaluate the findings with regards to the extant literature on management level employee engagement. Knowledge got from the literature review part of this study, and the outcomes of the study may be utilized by the top level management of organizations and HR experts, to tackle matters on engagement of management level workers.

References:

[1]. Easter by-Smith, M., Thorpe, R., & Jackson, P. R. (2015). Management and Business Research. Thousand Oaks, California: SAGE.

[2]. Fairlie, P. (2011). Meaningful Work, Employee Engagement, and Other Key Employee Outcomes: Implications for Human Resource Development. Advances in Developing Human Resurces, 508–525.

[3]. Garber, P. R. (2012). The Manager's Employee Engagement Toolbox. Alexandria, Virginia: American Society for Training and Development.

[4]. Klussmann, W. (2009). Philosophy of Leadership - Driving Employee Engagement in Integrated Management Systems. Hamburg: Diplomica Verlag.

[5]. Lancaster, G. (2005). Research Methods in Management: A Concise Introduction to Research in Management and Business Consultancy. London: Routledge.

[6]. MacLeod, D., & Clarke, N. (2009). Engaging for success: enhancing performance through employee engagement: a report to government. London: Department for Business, Innovation and Skills (BIS).

[7]. Markos, S., & Sridevi, M. S. (2010). Driving Performance and Retention Through Employee Engagement. International Journal of Business and Management, 89-96.

[8]. Moore, C., Detert, J. R., Linda, K. T., Baker, V. L., & David, M. M. (2012). WHY EMPLOYEES DO BAD THINGS: MORAL DISENGAGEMENT AND UNETHICAL ORGANIZATIONAL BEHAVIOR. PERSONNEL PSYCHOLOGY, 1–48.

[9]. Sakovska, M. (2012). Importance of Employee Engagement in Business Environment: Measuring the engagement level of administrative personnel in VUC Aarhus and detecting factors requiring improvement. Aarhus C, Denmark: Aarhus University.

[10]. Townsend, K., Loudoun, R., & Lewin, D. (2016). Handbook of Qualitative Research Methods on Human Resource Management: Innovative Techniques. Cheltenham: Edward Elgar Publishing.

[11]. Truss, C., Alfes, K., Delbridge, R., Shantz, A., & Soane, E. (2013). Employee Engagement in Theory and Practice. London: Routledge.

[12]. Wollard, K. K. (2011). Quiet Desperation: Another Perspective on Employee Engagement. Advances in Developing Human Resources, 526–537.

[13]. Woodruffe, C. (2006). The crucial importance of employee engagement. Human Resource Management International Digest, 3 - 5.

[14]. Zelles, R. (2012). Methodologies to measure and define Employee Engagement. Munchen: GRIN Verlag.