The Impact of Manpower Training on Employee Satisfaction and Performance


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1.1  Background of the Study

The pursuit of maximum output was initially prioritized in developing nations with the assumption that a sharp rise in output may result in the accomplishment of development policy goals. Nonetheless, based to the experiences of the majority of African nations—Nigeria included—the lack of trained and knowledgeable labor constitutes a rigid barrier to the implementation of development programs. This is preventing the Nigerian economy, particularly the public sector organizations, from realizing its greater productivity goals.

The researcher adds, however, that development policies in any economy may not be successful without putting in place enough and well trained workers. In addition, it is important to guarantee that the skilled workforce is properly utilized. An economy’s productivity may increase as a result. One of the biggest economic sectors in Nigeria that offers work to the populace is the public sector. In Nigeria, the government collects a sizable amount of money from the populace each year with the intention of offering basic services to everyone.

Furthermore, in relation to the case study (Board of Internal Revenue), it is basic for the government to have resources required in running activities for enhancement of the quality of lives of its citizens. Thus, taxes have to be levied on all taxable people, individuals and corporate organizations.

In line with this, in order to attain aims of the public sector organizations, and also meet-up with the current technology developments, manpower training has to be embarked on. This is because; manpower training can lead to higher productivity in the organizations since it is the bedrock of every organization success.

According to Nyanwu (1997), Nigeria set up PEs (Public Enterprises) in all sectors of the national economy, because they were seen as the only way of attaining economic growth in the face of; inadequate entrepreneurial skills, shortage of investible capital, fear of foreign control of the national economy, and underdeveloped capital market. He further state that, during the oil boom era of 1970s, PEs total about 600 at federal level and 900 at state level. In the 1990s PEs accounted for 30 – 35 percent of GDP and large proportion of employment in the modern economic sector (Bureau of Public Enterprises, 1996). But it was later discovered that there are many hunches leading to poor performance of the PE sector among which is lack of manpower training.

Due to the economic problems and in particular, PE sector, it dawned on the federal government for solution to rescue the PEs. Consequently, the privatization and commercialization programme was conceived introduced by SAP (Structural Adjustment Programme). Another organization similar to SAP handling issue like this, is NEEDS (Nigerian Economic Empowerment and Development Strategy) introduced by Obasanjo Regime.

Moreover, various agencies are involved in tax policy administration in the country. At the federal level we have Federal Board of Inland Revenue (FBIR), Federal Inland Revenue Services (FIRS), Federal Tariff Review Board (FTRB), Federal Ministry of Finance, etc. while at the state level we have State Board of Internal Revenue (SBIR), State Internal Revenue Services (SIRS) and the Planning and Budget Department.

Thus, there are at the federal, state and local government levels, Federal Inland Revenue Services, State Internal Revenue Service and Local Government Revenue Committee (LGRC) respectively. Each service has a board which is its governing body with responsibilities. Some of their objectives might include: Collect tax base on law by cheap means to actively encouraging compliance; Prosecute the tax laws very vigorously; Maximize tax collection by effective and extensive coverage of the country; and Maintain public confidence in integrating tax system through fairness and uniformity.


The Impact of Manpower Training on Employee Satisfaction and Performance

Therefore, in line with the above background, Nasarawa State Board of Internal Revenue came into being by an Edict of 1997. The Edict derives its enabling power from section 9 of the Personal Income Tax Decree 104 of 1993 of the Military Regime. It states as follows:

“there is hereby established for the state a body called the board of internal revenue (hereinafter in this edict referred to as “the board”) whose operational arm shall be known and called internal revenue services (hereinafter in this edict referred to as “the state service”) which shall be a body corporate with perpetual succession and a common seal, and with a power to sue and be sued in its corporate name and acquire, hold and dispose of movable and immovable property”

With the aforementioned context in mind, the research project aims to examine manpower training and its effects on worker productivity in the public sector. This means that the study of organization employee personnel and training will place a focus on how the training the employees receive may affect both their productivity and the performance of the organization as a whole. Nasarawa State Board of Internal Revenue is the case study taken into consideration for this research project. This is due to the Board’s popularity with clients, who employ its services for both local and foreign investments.


The Impact of Manpower Training on Employee Satisfaction and Performance

1.2  Statement of the Problem

In order to increase production and reach goals or targets, focus should be put on staff training and retraining in any firm. Any company that disregards personnel training and retraining is essentially encouraging failure. This is due to the fact that a lack of training will result in a decline in the morale, competence, and productivity of the workforce. Not only that but also employee skills and innovation may decline and this will cause the entire organization to suffer a devastating blow in terms of manpower strength, which may lead to un-attainment of target or goals.

As a result, the researcher’s goal in this study is to investigate the significance of organizational performance in relation to manpower development, retraining, and training. The research project will also produce suggestions that could address issues with public sector firms’ personnel departments. This may have to do with the necessity of training new employees, especially for the Nasarawa State Board of Internal Revenue.

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