Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved

Owusu Alfred; Amo Francis

doi:doi:10.11648/j.jhrm.20170501.13

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Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved

Owusu Alfred, Amo Francis

Received: 26 September 2016 Accepted: 28 October 2016 Published: 21 February 2017

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Abstract

The study explored the human resource issues in merger and acquisition using the case of Ghana Revenue Authority (GRA). Specifically, the study sought to investigate how the human resource issues were being dealt with in the merging of IRS, CEPS and VAT into GRA; also the study examines the impact that merging exercise would have on GRA employees and to come out with measures that could be put in place to ensure that future M&A deals do not adversely affect merging institutions work force. The study was conducted using cross-sectional survey. The total population of the study was 500 employees constituting all the employees in the Kumasi district offices of GRA. A simple random sampling was employed in selecting the sample for the study and based on the Krejcie and Morgan (1970) sampling table; the sample size for this study was 217 on a 95 percent confidence level. Of the 217 questionnaires distributed in all the Kumasi offices of GRA, 150 responded and 108 were usable generating an overall usable response rate of 61.7%. Data was collected using a questionnaire which used a 5-point Likert scale questions and was analysed further using descriptive statistics such as mean and standard deviation and frequency. The study established that the human resource department of all the three entities was somehow involved in the entire process of the integration process. The study recommended that in any attempt to implement any policy in the future, management of GRA ought to consult all parties especially the minor groups since it became apparent that most of the employees were not consulted but instead the consultation was done with the employee’s representatives at the expense of the entire workforce.

DOI	10.11648/j.jhrm.20170501.13
Published in	Journal of Human Resource Management (Volume 5, Issue 1, February 2017)
Page(s)	19-31
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Merger and Acquisition, Ghana Revenue Authority, Human Resource Issues and Employees

References

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Owusu Alfred, Amo Francis. (2017). Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved. Journal of Human Resource Management, 5(1), 19-31. https://doi.org/10.11648/j.jhrm.20170501.13

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ACS Style

Owusu Alfred; Amo Francis. Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved. J. Hum. Resour. Manag. 2017, 5(1), 19-31. doi: 10.11648/j.jhrm.20170501.13

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AMA Style

Owusu Alfred, Amo Francis. Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved. J Hum Resour Manag. 2017;5(1):19-31. doi: 10.11648/j.jhrm.20170501.13

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@article{10.11648/j.jhrm.20170501.13,
  author = {Owusu Alfred and Amo Francis},
  title = {Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved},
  journal = {Journal of Human Resource Management},
  volume = {5},
  number = {1},
  pages = {19-31},
  doi = {10.11648/j.jhrm.20170501.13},
  url = {https://doi.org/10.11648/j.jhrm.20170501.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jhrm.20170501.13},
  abstract = {The study explored the human resource issues in merger and acquisition using the case of Ghana Revenue Authority (GRA). Specifically, the study sought to investigate how the human resource issues were being dealt with in the merging of IRS, CEPS and VAT into GRA; also the study examines the impact that merging exercise would have on GRA employees and to come out with measures that could be put in place to ensure that future M&A deals do not adversely affect merging institutions work force. The study was conducted using cross-sectional survey. The total population of the study was 500 employees constituting all the employees in the Kumasi district offices of GRA. A simple random sampling was employed in selecting the sample for the study and based on the Krejcie and Morgan (1970) sampling table; the sample size for this study was 217 on a 95 percent confidence level. Of the 217 questionnaires distributed in all the Kumasi offices of GRA, 150 responded and 108 were usable generating an overall usable response rate of 61.7%. Data was collected using a questionnaire which used a 5-point Likert scale questions and was analysed further using descriptive statistics such as mean and standard deviation and frequency. The study established that the human resource department of all the three entities was somehow involved in the entire process of the integration process. The study recommended that in any attempt to implement any policy in the future, management of GRA ought to consult all parties especially the minor groups since it became apparent that most of the employees were not consulted but instead the consultation was done with the employee’s representatives at the expense of the entire workforce.},
 year = {2017}
}

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TY  - JOUR
T1  - Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved
AU  - Owusu Alfred
AU  - Amo Francis
Y1  - 2017/02/21
PY  - 2017
N1  - https://doi.org/10.11648/j.jhrm.20170501.13
DO  - 10.11648/j.jhrm.20170501.13
T2  - Journal of Human Resource Management
JF  - Journal of Human Resource Management
JO  - Journal of Human Resource Management
SP  - 19
EP  - 31
PB  - Science Publishing Group
SN  - 2331-0715
UR  - https://doi.org/10.11648/j.jhrm.20170501.13
AB  - The study explored the human resource issues in merger and acquisition using the case of Ghana Revenue Authority (GRA). Specifically, the study sought to investigate how the human resource issues were being dealt with in the merging of IRS, CEPS and VAT into GRA; also the study examines the impact that merging exercise would have on GRA employees and to come out with measures that could be put in place to ensure that future M&A deals do not adversely affect merging institutions work force. The study was conducted using cross-sectional survey. The total population of the study was 500 employees constituting all the employees in the Kumasi district offices of GRA. A simple random sampling was employed in selecting the sample for the study and based on the Krejcie and Morgan (1970) sampling table; the sample size for this study was 217 on a 95 percent confidence level. Of the 217 questionnaires distributed in all the Kumasi offices of GRA, 150 responded and 108 were usable generating an overall usable response rate of 61.7%. Data was collected using a questionnaire which used a 5-point Likert scale questions and was analysed further using descriptive statistics such as mean and standard deviation and frequency. The study established that the human resource department of all the three entities was somehow involved in the entire process of the integration process. The study recommended that in any attempt to implement any policy in the future, management of GRA ought to consult all parties especially the minor groups since it became apparent that most of the employees were not consulted but instead the consultation was done with the employee’s representatives at the expense of the entire workforce.
VL  - 5
IS  - 1
ER  -

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Author Information

Owusu Alfred

Marketing Department, Kumasi Technical University, Kumasi, Ghana
Amo Francis

Marketing Department, Kumasi Technical University, Kumasi, Ghana

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APA Style

Owusu Alfred, Amo Francis. (2017). Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved. Journal of Human Resource Management, 5(1), 19-31. https://doi.org/10.11648/j.jhrm.20170501.13

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ACS Style

Owusu Alfred; Amo Francis. Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved. J. Hum. Resour. Manag. 2017, 5(1), 19-31. doi: 10.11648/j.jhrm.20170501.13

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AMA Style

Owusu Alfred, Amo Francis. Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved. J Hum Resour Manag. 2017;5(1):19-31. doi: 10.11648/j.jhrm.20170501.13

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@article{10.11648/j.jhrm.20170501.13,
  author = {Owusu Alfred and Amo Francis},
  title = {Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved},
  journal = {Journal of Human Resource Management},
  volume = {5},
  number = {1},
  pages = {19-31},
  doi = {10.11648/j.jhrm.20170501.13},
  url = {https://doi.org/10.11648/j.jhrm.20170501.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jhrm.20170501.13},
  abstract = {The study explored the human resource issues in merger and acquisition using the case of Ghana Revenue Authority (GRA). Specifically, the study sought to investigate how the human resource issues were being dealt with in the merging of IRS, CEPS and VAT into GRA; also the study examines the impact that merging exercise would have on GRA employees and to come out with measures that could be put in place to ensure that future M&A deals do not adversely affect merging institutions work force. The study was conducted using cross-sectional survey. The total population of the study was 500 employees constituting all the employees in the Kumasi district offices of GRA. A simple random sampling was employed in selecting the sample for the study and based on the Krejcie and Morgan (1970) sampling table; the sample size for this study was 217 on a 95 percent confidence level. Of the 217 questionnaires distributed in all the Kumasi offices of GRA, 150 responded and 108 were usable generating an overall usable response rate of 61.7%. Data was collected using a questionnaire which used a 5-point Likert scale questions and was analysed further using descriptive statistics such as mean and standard deviation and frequency. The study established that the human resource department of all the three entities was somehow involved in the entire process of the integration process. The study recommended that in any attempt to implement any policy in the future, management of GRA ought to consult all parties especially the minor groups since it became apparent that most of the employees were not consulted but instead the consultation was done with the employee’s representatives at the expense of the entire workforce.},
 year = {2017}
}

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TY  - JOUR
T1  - Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved
AU  - Owusu Alfred
AU  - Amo Francis
Y1  - 2017/02/21
PY  - 2017
N1  - https://doi.org/10.11648/j.jhrm.20170501.13
DO  - 10.11648/j.jhrm.20170501.13
T2  - Journal of Human Resource Management
JF  - Journal of Human Resource Management
JO  - Journal of Human Resource Management
SP  - 19
EP  - 31
PB  - Science Publishing Group
SN  - 2331-0715
UR  - https://doi.org/10.11648/j.jhrm.20170501.13
AB  - The study explored the human resource issues in merger and acquisition using the case of Ghana Revenue Authority (GRA). Specifically, the study sought to investigate how the human resource issues were being dealt with in the merging of IRS, CEPS and VAT into GRA; also the study examines the impact that merging exercise would have on GRA employees and to come out with measures that could be put in place to ensure that future M&A deals do not adversely affect merging institutions work force. The study was conducted using cross-sectional survey. The total population of the study was 500 employees constituting all the employees in the Kumasi district offices of GRA. A simple random sampling was employed in selecting the sample for the study and based on the Krejcie and Morgan (1970) sampling table; the sample size for this study was 217 on a 95 percent confidence level. Of the 217 questionnaires distributed in all the Kumasi offices of GRA, 150 responded and 108 were usable generating an overall usable response rate of 61.7%. Data was collected using a questionnaire which used a 5-point Likert scale questions and was analysed further using descriptive statistics such as mean and standard deviation and frequency. The study established that the human resource department of all the three entities was somehow involved in the entire process of the integration process. The study recommended that in any attempt to implement any policy in the future, management of GRA ought to consult all parties especially the minor groups since it became apparent that most of the employees were not consulted but instead the consultation was done with the employee’s representatives at the expense of the entire workforce.
VL  - 5
IS  - 1
ER  -

Copy | Download