Effect of Training and Development on Employee’s Performance in Benue State Internal Revenue Service

Abstract

This research work examined the effect of training and development on employee’s performance in Benue State Internal Revenue Service. The researcher used both primary and secondary sources from a sample of 286 respondents obtained by the use of a well-structured questionnaire. The data collected were analyzed using descriptive statistics such as frequency, simple percentage and the relationship between the variables of the model was tested using multiple regression analysis. The result of the regression analysis shows a positive relationship exists between Training and Development with employee performance proxied by Customer Satisfaction Service Quality and Cost Management and the relationship is statistically significant (p<0.05) and in line with a priori expectation. This means that a unit increases in Training and Development will cause a corresponding increase in Customer Satisfaction Service Quality and Cost Management by a margin of 45.8%, 72.6% and 26.5% respectively. It was concluded that the building up of an efficient labour force requires a proper system of training and development of employees. This is because all employees who receive adequate training prior to assignment of duties have the confidence with which to carry out their duty. The efficiency of the organization is fostered by sound human resource management based on policies of training and practices. It recommended among other that the ability of employee to increase customer satisfaction can be achieved if the level of customer satisfaction training can be provided to the staff of Benue State Internal Revenue Services.