Analysis of Human Resource Accounting Method on Civil Servants’ Motivation in the Department of Tourism, Kenya

Abstract

It is highly complicated in today’s corporate world to find well knowledgeable, coached, and highly motivated human capital. Human capital is one of the most important back office operations of any organization or business. Their skills, creativity, human ability cannot be replaced by machines. We can lose efficiency in work if no qualitative people. At all levels and areas of the business or firm human efficiency is required with machine efficiency. Human can work without machine but machine can’t. Hence, industry like advertising and direct marketing for instance human talent is more valuable among other else. No machine can ever come up with a unique advertising idea without the human input. Thus companies must learn to recognize and appreciate the value of their employees. The purpose of this study is to analyze the impact of Human Resource Accounting system on employee motivation. Organizations with best systems of performance appraisal usually show higher growth, higher return per employee, less attrition rate and stable platform for new challenges. The purpose of this study will be to assess the influence of the performance appraisal techniques on civil servants’ motivation in the department of Tourism in Kenya. The study specifically; established the effect of human resource accounting method on civil servants motivation. The study will benefit the, academicians, policymakers and community members. The study was guided by the Expectancy Theory. The study adopted a descriptive survey research design with a target population of 174 staffs of Job Group H and above. A sample size of 123 persons was utilized after being determined using Krejcie & Morgan table (1970). The study adopted a stratified random sampling technique to identify the respondents of the instruments. The study used structured questionnaires as the main tool of data collections. The instrument was validated by the supervisors. Reliability of the instrument was determined through a pilot study. Thereafter, Cronbach alpha coefficient of 0.766, this indicated that the instrument was reliable. Quantitative data was analyzed using descriptive statistics and inferential statistics and presented in tables. The study established that the following performance appraisal techniques (Human Resource Accounting method (p=0.000), management significantly influence civil servants’ motivation.

Keywords: Human Resource Accounting method, Civil servants’ motivation, Department of Tourism, Kenya.