THE INFLUENCE OF HUMAN RESOURCE COMPLIANCE AUDIT ON EMPLOYEE PERFORMANCE OF PUBLIC UNIVERSITIES IN WESTERN KENYA
DOI:
https://doi.org/10.46827/ejhrms.v7i1.1587Palabras clave:
human capital, human resource, human resource compliance audit and employee performanceResumo
A human resource compliance audit is one of the critical aspects of the universities that helps ensure all the policies, procedures, and practices of the university are adhered to by the management and other employees. Employee performance has been reported to be low in many universities. This is because of non-adherence to the university policies and practices. Therefore, the main objective of this study was to establish the effect of human resource compliance audits on employee performance at public universities in Western Kenya. The study was based on human capital theory. The study adopted a descriptive research design. The target population for the study was 187 respondents comprising 9 human resource managers, 9 deputy human resource managers, 121 human resource officers, and 48 internal auditors in all public universities in Western Kenya. Stratified random sampling was used to select 127 respondents. Questionnaires were used to collect primary data. Reliability was tested using Cronbach’s alpha and validity using experts and factor analysis. Descriptive and inferential statistics were used to analyze data. Regression analysis indicated that human resource compliance audits had a positive and significant influence on employee performance. It was, therefore, established that a unit increase in compliance audit would lead to the subsequent increase in employee performance by 0.178 units. The study established that 61.6% variation in employee performance was caused by human resource audit. The study findings will be useful for policy-making in public and private universities and form a basis for future studies by contributing to the pool of existing literature. The study recommended that universities should plan for compliance audits at least twice per year. It was also recommended that the university should put in place relevant internal control measures that will help in tracking each employee.Citas
Ambuso, T. (2017). Human Resource Audit and Organizational Performance in the County Government of Kisumu, Kenya. Kakamega: MMUST Repository.
Auditor General Report. (2021). An Independent Auditor General Report of Universities for the year ended 30th June 2021. Nairobi: Office of the Auditor General.
Bloomfield, & Fisher, M. J. (2019). Quantitative research design. Journal of the Australasian Rehabilitation Nurses Association, 27-30.
Cohen, L., Manion, L., & Morrison, K. (2017). Validity and reliability. In Research methods in education. 245-284.
Daddi, T., Giacomo, M. R., & Iraldo. (2018). Analysing the causes of environmental management and audit scheme (EMAS) decrease in Europe. Journal of environmental planning and management, 2358-2377.
Dannels, S. A. (2018). Research Design. In The Reviewer’s Guide to Quantitative Methods in the Social Sciences (pp. 402-416). Abingdon-on-Thames: Routledge.
https://doi.org/10.4324/9781315755649-30
Fiedler, F. E. (1964). A contingency model of leadership effectiveness. In Advances in Experimental Social Psychology, Volume 1, 1964,
Holden, L., & Biddle, J. (2017). The introduction of human capital theory into education policy in the United States. History of Political Economy, 49(4), 537-574.
Islam, J., & Hu, H. (2012). A review of literature on contingency theory in managerial accounting. African journal of business management, 6(15), 5159.
Islam, M. A., Deegan, C., & Gray, R. (2018). Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits. Accounting and Business Research, 48(2), 190-224.
Kibunja, M. C. (2017). Compliance Review Audits and Financial Performance of Donor Funded Organisations in Nyeri County, Kenya. Corporate Governance, 10(1), 74-95.
Lowe. (2017). Introduction of a pilot study. Korean journal of anesthesiology, 601-605.
Margaretta, A., & Kuncara, T. (2021). Production Division Compliance Audit on Standard Operating Procedures Pt Pusaka Marmer Indah Raya (Pumarin. International Journal of Science, Technology & Management, 2(5), 1755-1761.
Mota, Martins, J., & Onofre, M. (2021). Portuguese Physical Literacy Assessment Questionnaire (PPLA-Q) for adolescents (15–18 years) from grades 10–12: Development, content validation and pilot testing. BMC Public Health. 1-22.
Ngigi, S., & Kawira, M. (2015). Internal Control System as Means of Fraud Control in Deposit Taking Financial Institutions in Imenti North Sub-County. Research Journal of Finance and Accounting, 114-118.
Pamela, A. C., Umoh, G. I., & Worlu, G. (2017). Human resource planning and organizational performance in oil and gas firms in Port Harcourt. Human Resource Planning. 110-128.
Penrose, E. (1959). Contributions to the resource-based view of strategic management. Journal of Management Studies, 324-335.
Schultz, T. W. (1961). Investment in human capital. The American economic review, 51(1), 1-17.
Sileyew, K. J. (2019). Research design and methodology. Rijeka: IntechOpen. 1-12.
Tosi-Jr, H. L., & Slocum-Jr, J. W. (1984). Contingency theory: Some suggested directions. Journal of management, 10(1), 9-26.
Vasantham, T. (2020). Importance of Human Resource Audit Practices. International Journal of Management (IJM), 11(11), 2515-2520.
Wahyudi, W. (2018). The influence of job satisfaction and work experience on lecturer performance of Pamulang University. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 221-230.
Zhao, S. (2008). Application of human capital theory in China in the context of the knowledge economy. The International Journal of Human Resource Management, 19(5), 802-817.
