An evaluation of the impact of organizational structure in the organizational goals: The case of Mozambican revenue authority 
 


The Mozambican administrative reform laws replaced the Portuguese colonial administrative structures and constructed innovative system of governance structured at the national, provincial and local levels. The local governance system in Mozambique is not a new reality, in fact, there existed during colonial period.  For this research study, there is the need to evaluate organizational structure impacts pointing in to organization goals of Mozambican revenue authority thus, determining in effective stature of the revenue authority in terms of structure and goals. Aside, the valuing of case study approach and analysis as core method in research. Noting in positive impact for the evaluation of Mozambican revenue authority structure and goals as well as the negative impact for the evaluation of Mozambican revenue authority structure and goals. Preliminary literature review accounts for a comprehensive understanding of Mozambican revenue authority case as comprised by secondary research domain and assumption. The pressing need to recognize revenue authority aspects, processes and ways for keeping in effective structure outcomes that leads Mozambican context a successful one in terms of organization success and effectiveness.


The need to comply to set of grounding rules to facilitate focused discussion about structure of Mozambican revenue authority  from within organization and management theories will deemed to be in proposed notion as the need to establish criteria for case study evaluation. Several matrixes may be useful for defining the necessary components of good Mozambican revenue authority  and for evaluating or comparing Mozambican quality of organization impacts. Contributions from the strategic decision process literature are synthesized and integrated with literature on organizational structure. Propositions emerge that describe how the characteristics of an organization’s strategic decision process are affected by its structure. For discussion linking to patterns of strategic process characteristics placing in Mozambican revenue authority success as being associated with ideal types of structure and goals in presentation. The Mozambican revenue authority is the institution that collect general public revenue such as in customs duties and internal taxes. The aim of the study is to investigate how extent the organizational structure affect in achievement of the organizational goals. What makes organization structure at Mozambican revenue authority works well and be of positive evaluative stance? As it can be that, once there imply to a set of Mozambican revenue authority ways emerging in a paradoxical impact towards rational actors making the organization increase value for certain impeding change. Research hypotheses about evaluative impact of Mozambican revenue authority structure linking to certain goals presented through case analysis such as those with literature base and support coming from various authors or proponents in research. Looking for goal clearness as well as certainty, forming in Mozambican revenue authority  professionalization.


Main Points (Hubbard, 2005 slide 1)


 


-       Raising the revenue gathered by customs is easier than reducing corruption


-       Reducing corruption does require modernization of systems


-       Better functioning of services on which customs relies is critical for reducing corruption


-       The essential element in the progress of Mozambique’s customs modernization has been the close involvement of top levels of government in the process


-       Management improvements are achieved slowly by raising standards and developing systems


 


Achievements (Hubbard, 2005 slide 9)


 


-       Revenues raised considerably


-       Customs clearance times greatly reduced


-       Computerization


-       Increased management capacity


-       UTRA successfully oversaw the reform process


The investigation of relationships between organizational structure and goals at Mozambican revenue authority, internal organizational behavior which will be literature indicated along with factual data recognizing case pathways for realizing active communications channel, and decentralized decision making structures, the case of Mozambican revenue authority. Indeed, there has been posits that, Mozambican revenue authority become more complex and more innovative as there need for resources to support such structure based innovations promoting in ideal goals along with other organizations, and the greater integration of Mozambican revenue authority into the society related structure. For case method, there will look at the arguments for and against the Mozambican revenue authority model, examining number of practical issues in organization based structure design of goal oriented principle. The Revenue Authority model can offer an appropriate institutional framework for reforming tax administration, particular where low pay rates and rigid civil service systems inhibit effective management. However, Revenue Authorities do not solve problems, can only be expected to deliver results if they form part of wider reform (West and Kloeck-Jenson, 1999 p. 455). The end of civil war in Mozambique has been accompanied by democratizationof political processes, advocates arguethat ‘traditional authority’ constitutes a genuinely African form of local governance, while detractors suggest thatthese institutions were irrevocably corrupted by their involvementwith the colonial administration from within Mozambican residents totranscend existing revenue based governance forming in effective structures and goal routes.


References


Hubbard M (2005) Changing Customs: Lessons from Mozambique. International Development Department University of Birmingham, Presentation at Christian Michelsen Institute 17 February 2005


West H and Kloeck-Jenson S (1999) BETWIXT AND BETWEEN: ‘TRADITIONAL AUTHORITY’ AND DEMOCRATIC DECENTRALIZATION IN POST-WAR MOZAMBIQUE. African Affairs 98:455-484, The Royal African Society



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