Attitudes of Employees Towards The Use of Fiscalised Electronic Devices in Calculating Value Added Tax (VAT). A Case Study of Motor Industry in Zimbabe.
Author(s)
Edward Negwaiya , Nyatanga Simba , Jokonya Lawrence Tawanda , Fusire Elson , Ndelema Alvin , Majembwa Paddington, , Chikango Tinashe , Tafadzwa Umera ,
Download Full PDF Pages: 24-30 | Views: 459 | Downloads: 114 | DOI: 10.5281/zenodo.3405865
Abstract
This research sought to find the attitude of motor industry employees in Zimbabwe towards the use of fiscalised electronic devices. The research used a case study approach in which a sample of 50 employees out of a population of 500 was used. The targeted population was nominated from 5 companies and a simple random sampling procedure was employed to come up with 50 sample elements. Questionnaires and interviews were used in triangulation to collect data on the sample. After analyzing the collected data, it was found that fiscalised electronic devices had positively impacted on the motor industry through improvements in tax collection, saves time in tax collection, reduces direct contact between tax collectors and hence minimizes corruption. However, the research also found that employees with low educational level find it difficult to use fiscalised electronic devices because they lack know how on how best to use them. Employees also negatively perceived the use of fiscalised electronic devices because they are not aware of the method and some are just resistant to change that is given all the resources they will reject to use the advanced method.
Keywords
fiscalisation, technology, industry, electronic devices, government, value added tax, computers.
References
i. Arthur, A.. Winfred, J., and Hart, D., 1990. Empirical Relationships Between Cognitive Ability and Computer Familiarity. Journal of Research on Computing in Education, Volume 21: 457-463.
ii. Brief, A..1998. Attitudes in and around organisations,( 2nd Edition). Thousand Oaks, CA: sage.
iii. Best, W., and Kahn, V., 2006. Research in Education 3 rd Edition, Person Education, Essex.
iv. Baack, S., Brown, T., and Brown, J., 1991. Attitudes toward Computers: Views Of Older Adults Compared with Those of Younger Adults. Journal of Research in Computing, Volume 23: 422-433.
v. Burkhardt, M., and Marlene, E., 1994. Social Interaction Effects Following a Technological Change: A Longitudinal Investigation. Academy of Management Journal, Volume 37, (4): 869-898.
vi. Cascio, W., 1986. Managing human resources: Productivity, quality of work life, profits. New York: McGraw- Hill pp 130.
vii. Gardner, G., Dukes, L., and Discenza, R., 1993. Computer Use, Self-Confidence and Attitudes: A Causal Analysis. Journal on computers in Human Behavior. Volume 9(3): 427-440.
viii. Griffith, L., and Northcraft, B., 1996. Cognitive Elements in the Implementation of New Technology: Journal on Information and Technology. Volume 10(1): 99-110.
ix. Homans, G., 1950. The human group, New York: Harcourt, Brace and World pp210.
x. Koohang, A., 1989. A Study of Attitudes Toward Computers: Anxiety, Confidence, Liking, and Perception of Usefulness. Journal of Research on Computing in Education, Volume 20: 137-151.
xi. Lumumba, O., Migwi S. Wanjohi, O., and John, M., 2010. Taxpayers’ attitudes and tax compliance behaviour in Kenya. African Journal of Business & Management (AJBUMA) Volume 1: 112-122
xii. Liden, C., and Adams, M., 1992. Technological Change: Its Effects on the Training and Performance of Older Employees. Journal on advances in Global HighTechnology Management, Volume 21: 217-234.
xiii. Niosi, J., 1994. New technology policy and social innovations in the firm, London: Printer Publishers pp 139.
xiv. Newcomb, T., 1943. Personality and Social change, New York: Holt, Rinehart and Winston
xv. Murrell, F., Audrey, J., and Sprinkle, J.,1993. The Impact of Negative Attitudes Toward Computers on Employees’ Satisfaction and Commitment within a Small Company. Journal of Computers in Human Behavior. Volume 9, (3): 57-63.
xvi. Pancer, S., Mark, H., George, J., Margo, K., and Gebotys, R., 1993. Understanding and Predicting Attitudes towards Computers. Journal on Computers in Human Behavior. Volume 8, (2): 211-222.
xvii. Rathus, S., and Nevid, J., 1987. Psychology and the Challenges of life (Forth Edition), Forth Worth, TX: Holt, Rinehart and Winston, Inc.
xviii. Saunders, M., 2003. Research Methods for Business Students, 3rd Edition, Person Education, Essex.
xix. Sacks, C., Bellisimo, B., Yolanda, O., and Mergendoller, J., 1993. Attitude Toward Computers and Computer Use: The Issue of Gender. Journal of Research on Computing in Education, Volume 26: 257-269.
xx. Shani, A., and Sena, J., 1994. Information Technology and Integration of Change: Sociotechnical System Approach. Journal of Applied Behavioral Science. Volume 30 (2): 247-270.
xxi. Trochin, W.M.K. (2006); Research methods knowledge base 1 st Edition NewYork: Harcourt, Brace and World.
xxii. Weick, K., (1990). Technology as Equivoque: Sensemaking in New Technologies. Goodman, Paul S. Technology and Organisations. San Fransico, CA: JossyBass Publishers, pp 169.
Cite this Article: