Sugar Emmanuel Frank Kordzo Adukonu (
Institute for Development Studies, University of Cape Coast
March, 2012


Change management in the public sector over the years has been a source of worry. The aim and objective of policy-makers is to change the face of revenue mobilization by eliminating duplicated functions, improve compliance level and reduce compliance and administrative cost. This study, therefore, was aimed at examining how the integration of the revenue agencies is being managed, the challenges and how they are being managed and the lessons learnt that will guide future change managements in the public sector. In an attempt to do that, Ghana Revenue Authority was selected as a case study.

Both primary and secondary data were collected and analyzed. The mixed-method design was used where a questionnaire was administered to respondents who agreed to participate in the study. An interview was also conducted to delve into some of the issues that emerged from analysing the data from the questionnaire. A major finding of the study is that there is a lack of effective communication which is the number one vehicle to drive the change. The employees believed that the change is not well-planned and does not have momentum although they believed that when well implemented, the change will lead to enhanced revenue mobilization. Other stakeholders indicated that the change is not being implemented as it should be and communication about the change is poor.

Based on the findings, it has been recommended among others that for the modernization of the authority to be recognized as successful and creating a healthy authority, it must maintain the balance between satisfying clients and staff needs and its purpose by developing a structure and a culture that encourage.