MODERATING ROLE OF ORGANIZATIONAL CULTURE ON THE RELATIONSHIP BETWEEN HUMAN RESOURCE PRACTICES AND ORGANIZATIONAL PERFORMANCE

A STUDY OF KOGI STATE INTERNAL REVENUE SERVICE (KGIRS)

Abstract

The aim of the present study is to investigate the moderating role of organizational culture on the relationship between Human Resource Management (HRM) practices and organizational performance. The populations of the study consist of the 600 revenue staff of the Kogi State Internal Revenue Service (KGIRS) with a sample size of 304 respondents. Valid responses were analyzed using statistical package for social sciences (SPSS) version 20 and Smart partial least square (PLS) 4.0 applications. The study shows that competence and work environment have positively effect on organizational performance while motivation has no positive effect on organizational performance. Interestingly, organizational culture moderate the relationship between motivation and organizational performance, on the other hand organizational culture does not moderate the relationship between competence, work environment and organizational performance. The implications of the finding are discussed and the study recommended that organizations should focus more on improving employee’s competence by enhancing their skills through capacity building programs, also organizations should create a work environment in which working individuals feel safe and confident.