Chapter Three

Research Methodology

3.0 Introduction

This chapter aimed at assessing the methods, procedures and instruments adopted in the
collection and processing of data for this study. This chapter provides insight on the research
design, the study population, sampling technique and sample size, sources of data and the
procedures used in obtaining the required data. Its highlights the methods and instruments
utilized in the collection and processing of data.

3.1 Research Design

The research design provides a framework for the collection and analysis of data. Leedy
(1997:195) defined research designed as a plan for a study, providing overall framework for
collecting data. Research Design are specific procedures involved in the research process: data
collection, data analysis and report writing (Creswell, 2004). Research Design define the study
type, data collection methods and the statistical plan of analyzing the data for this study.

This study employed a Descriptive and Survey Research Design. A Descriptive Research in this
study describes the characteristics of the study population. It describes characteristics such as
demographic, background of Public Enterprise and its significance. It further elaborates on
empirical theories about Public Enterprise Management. A Survey Research Designs are
procedures in quantitative research in which investigators administer a survey to a sample or the
entire population of people to describe the attitudes, opinions, behaviors, or characteristics of the
population (Creswell, 2012). A survey research was done in order to collect raw and first- hand
information from the targeted population in the field especially tax payers and NRA workers.
The survey conducted among Managerial and Non-Managerial employees of National Revenue
Authority and tax payers. The survey conducted help collecting data on the effectiveness and
challenges of NRA in revenue generation, the strategies to be adopted in re-inventing Public
Enterprise and the practices of Effective Public Enterprise Management.

A Mixed Method Research Approach was used in this study. Kemper, Springfield and Teddie
(2003) define mixed methods design as a method that includes both qualitative and quantitative

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data collection and analysis in a parallel form. The qualitative was be used as a means to describe
the socio-economic background of the study and the characteristics of respondents in the study
area and the conceptual and empirical theories of this study. On the other hand, quantitative
research methods were utilized to transform collected data from the field or respondents into
usable statistics by analyzing data into simple frequency tables, charts and graphs that revealed
the number of respondents and frequency counts which were converted into percentages for each
characteristics or activities surveyed in order to reach a vivid conclusion. It is used to quantify
respondents’ attitudes, characteristics and other defined variables to generalize result to a whole
population.

3.2 Population of the Study

Population of the study refers to the total number of members of a defined class of people,
objects, elements selected for a study because they are relevant to the research questions of that
study. Polit and Hungler (1999) define population as the totality of all subjects that conform to a
set of specifications, compromising the entire group of persons that is of interest to the researcher
and to whom the research result can be generalized.

In this study, the population constituted of, targeted Senior Managerial Employees and Non-
Managerial Employees of National Revenue Authority, and Tax Payers categorized into Western
Urban Tax Payers and Western Rural Tax Payers. The respondents of this population had the
characteristics and experiences that were capable of producing responses (appropriate data)
required by this research.

3.3 Sample Size and Sampling Techniques

3.3.1 Sample Size

A sample is group of people, objects or items that are taken from a large population for a
measurement. The sample should be representative of the population to ensure that we can
generalize the findings from the research sample to the population as a whole (Jopnes, 1995;
Salant & Dillman, 1994).

A sample is a selection of group of people or elements from a population to able to find out the
true fact about the sample that would be true of the population. This becomes necessary as the

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 entire population cannot be studied due to the size, inaccessibility, time and financial constraints.
This study has an estimated population figure of 67 members, but a sample of 40 members was
drawn for investigation. The sample size was demonstrated in the table below as

Respondents Office Respondents Category Frequency Percentage (%)

National Revenue Authority Senior Managerial Employees 5 12.5

National Revenue Authority Non-Managerial Employees 8 20

Tax Payers Western Rural Areas 12 30

Tax Payers Western Urban Areas 15 37.5

TOTAL 40 100

Source: Field Data (2023)

3.3.2 Sampling Techniques

Sampling technique refers to a specific process by which the entities of the sample have been
selected. Sampling is the act, process or techniques of selecting a suitable sample, or a
representative part of a population for the purpose of determining parameters or characteristics of
the whole population. It is the process of selecting a number of individuals for a study in such a
way that the individuals selected represent the large group from which they were selected
(Ogula, 2005).

This study employed both probability and non-probability sampling. The purpose of using the
two sampling technique was to help the researcher in selecting appropriate units to be included in
the sample relevant to the study.

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3.3.2.1 Probability sampling

A probability sampling is where the probability of each member of a given research population
has an equal chance of been selected using random selection. Using probability sampling in this
study, a simple random and a stratified sampling was used.

3.3.2.1.1 Simple random sampling

Generally, is expressed as taking a sample “without pattern” or as “haphazard” (Cooper and

In this study, the researcher randomly selects the respondents required to participate in the
survey. This was done to Tax Payers and non-managerial employees the National Revenue
Authority. A random selection was done by the researcher in order to get the required number of
respondents included in the sample size and to distort biasness in the selection process.

3.3.2.1.2 Stratified Random Sampling

This involves number of items or objects drawn from the sample size of the population
categorized into groups. The number of tax payers contributing to tax collection and their
respective regions is many as a result was categorized into two strata; western rural area and
western urban area. These tax payers are classified into these two groups of sample to form a
general conclusion which would be drawn that represents the entire population.

Stratified sampling was used because it enables the researcher to obtain a sample population that
best represents the entire population being studied, making sure that each group is been
represented thus creates room for inclusiveness in the study that allows accurate data in the
study.

3.3.2.2 Non-Probability Sampling

On the basis of Non-probability sampling, a purposive and convenience sampling was employed.
In a Non-probability sampling items or elements do not have equal chance of been selected;
instead, selection is factors such as convenience, accidental, purposive and quota etc.

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3.3.2.2.1 Purposive sampling

Mugenda (1999) emphasized that a purposive sampling is a technique that allows a researcher to
use respondents who have the required knowledge in respect to the objectives of the study. It was
therefore being established by a researcher that respondents who possess expert knowledge were
selected.

In this research, the purposive sampling technique was selected for Senior Managerial employees
and staff of revenue collection authority, National Revenue Authority. They have the required
knowledge and experience to produce responses that is needed in this research. This sampling
technique was used because certain required information related to the objectives of this study
can only be obtained from people who fulfils the requirement and possess the expert knowledge
and experience related to the study.

3.3.2.2.2 Convenience Sampling

This sampling refers to the procedures of obtaining units or members who are conveniently
available. This sampling technique selects a sample on the basis of respondents who are
available and easy to access to participate in the research work. The convenience sampling was
chosen as a result of being able to access respondents that could actively participate in the
research as applicable particularly to managerial and non-managerial employees, and tax payers
both Western Rural and Western Urban Areas.

3.4 Sources of Data Collection

The data from this study was drawn from two main sources; primary and secondary sources of
data.

3.4.1 Primary Data

The primary data sources were the original and first-hand data collected from the field and
analyzed by the researcher. These data were mainly obtained from the responses of respondents
through self-completion questionnaire and a structured and semi-structured interviews. A survey

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questionnaires and interviews was conducted among tax payers both in the Western Rural and
Western Urban Areas and staffs of the National Revenue Authority.

3.4.2 Secondary Data

The secondary source of data was the information obtained from existing data of another
researcher(s), and author(s). These data sources were obtained from available handbooks,
articles, documentary, websites, and other relevant information related to study investigated.
Data drawn from these sources were scrutinized for reliability, validity and adequacy in
answering the research scope and objectives of this study.

3.5 Research Instruments

This involves the various instruments adopted to acquire data for this research. These research
instruments would highlight means employed in the collection of data such as questionnaire, and
interviews.

3.5.1 Questionnaire Methods

According to Creswell (2012: 382) “is a form used in survey design that participants in a study
complete and return to the researcher”. The reason of selecting questionnaire as data collection
technique in this research since it can generalize the data from a sample to population (Creswell,
2003).

It is a data collection instrument through which respondents were required to answer questions or
respond to statement in writing. A structured or close ended and a semi structured questionnaire
was administered to respondents. A manually printed questionnaire was administered to
respondents especially the non-managerial employees of NRA and the Tax payers. An electronic
mail was administered to Senior Managerial Employees so as to save time and facilitate quick
respond. The questionnaire was administered to respondents who are willing to respond in
writing. Considerable time was given to target respondents’ in order to put in their respond
swiftly within the adequate time framed.

3.5.2 Interview Methods

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Interviewing is fundamentally a process of social interaction (W.J Goodie and P.K Hat). An
Interview is any face-to-face conversational exchange where one person elicits information from
another (Denzen, 1970). Interview is a two-way method which permits an exchange of ideas and
information. The interview method was adopted to collect data from respondents particularly
those that were not able to fill in their responses on the questionnaire. Therefore, verbal
engagement was done to obtain information needed for this study. This method was used to
collect depth and accurate information from respondents – Tax payers and Non-Managerial
employees that could better expressed themselves orally instead of statement in writing.

3.5.3 Documentary or Desk Review

Documentary research is a form of research that uses records to get accurate information about a
particular subject. Is a systematic investigation and analysis of existing records or documents that
can be written, video books, visual\audio materials and websites. This source of research was
mostly obtained through official documents and secondary data. The researcher uses past
documents and records related to the study under review. This researcher instrument was used in
order for the researcher to obtained first-hand information through critical examination of
recorded information.

3.6 Method of Data Analysis

The techniques in processing, modelling, and analyzing a data to extract insight or provide
meaningful understanding to research users, and other bodies to support decision making is
referred to as methods of data analysis.

Data presented by respondents was analyzed using quantitative and qualitative approach by
giving explanations and statistical interpretation. Data drawn from all categories of respondents
was analyzed with the use of descriptive data analysis and statistical tools and procedures such as
frequency tables, percentages, graphs and charts (bar and pie charts) to illustrate the result from
the survey field and empirical studies.

3.7 Chapter Summary

This chapter presented the methodology of this research in which a descriptive and survey
research design was used to examine the challenges and effectiveness of Public Enterprise –

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NRA. The study population, and the sample drawn recognized each of the respondents’ category
and the number of respondents involved in the study. The chapter specify the instrument and
techniques requires to be used in data collection and the procedures adopted in analyzing the data
of this study.

References

Bryman, A (2008). Social Research Methods, Oxford University Press.

Creswell, J.W (2003). Research Design: Qualitative, Quantitative and Mixed Method Approach,
Sage, London.

Creswell, J.W. (2012). Educational Research: Planning, conducting and evaluating quantitative
and qualitative research (4th ed.). Boston, MA: Pearson.

Kothari, C. R (2004). Research Methodology: Methods and Techniques, Daeyangani, New

Leedy, P. D (1997). Practical Research: Planning and design (6 th Edition). New Jersey: Prentice-
Hall.

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