Organizational Learning Functions, Learning Application, and Learning Outcome in Ghana Revenue Authority

This study aims to disaggregate organizational learning into its constituent functions to investigate how these functions influence learning application and subsequent organizational outcomes. It specifically seeks to identify which learning functions are most critical for driving institutional change and performance improvement within a public sector organization. The study employed quantitative, cross-sectional survey design. Data were collected from 178 employees of the Ghana Revenue Authority. Regression was used to test the hypothesized relationships between distinct organizational learning functions (e.g., information acquisition, communication systems, conclusion drawing), learning application, and organizational outcomes. The results demonstrate that while most learning functions are important, the mechanisms for drawing conclusions, the quality of communication systems, and the ability to integrate learning into organizational policy and strategy are the strongest predictors of learning application. Furthermore, learning application was found to have a significant positive effect on both tangible organizational outcomes and employees’ perceptions of organizational performance, acting as a crucial mediating variable. For managers leading change, this research highlights the need to move beyond general support for learning and focus on strengthening specific systems. Building robust mechanisms for collective sense-making, ensuring transparent communication, and creating clear pathways for new knowledge to inform policy are critical for institutionalizing change and enhancing performance. This paper provides a novel, function-based analysis of organizational learning systems, offering a more granular understanding than holistic models. It empirically establishes learning application as a central mechanism through which specific learning functions translate into tangible improvements, providing valuable insights for public sector organizational change management.

Ghana Revenue Authority, Organizational Learning, Tax Administration, Learning Application

1. Abubakar, A. M., Elrehail, H., Alatailat, M. A., & Elçi, A. (2019). Knowledge management, decision- making style and organizational performance. Journal of Innovation and Knowledge, 4(2), 104–114. https://doi.org/10.1016/j.jik.2017.07.003 [Google Scholar] [Crossref]

2. Abubakari, M., Boakye, Y. K., Blay, A. A., Attuquaye, E. C., & Agyemang, F. Y. (2024). Technology for revenue mobilization: the case of the Ghana Revenue Authority. SN Social Sciences, 4(11). [Google Scholar] [Crossref]

3. Ackom, E. K., Ocansey, E. O. N. D., & Asamoah, F. O. (2025). Influence of Digitalization, Tax System and Tax Compliance on Revenue Mobilization in Sub-Saharan Africa as Moderated by Religion and Culture. Journal of Accounting, 7(1), 86–113. https://www.carijournals.org/journals/index.php/JACC/article/view/2741/3148 [Google Scholar] [Crossref]

4. Adeyanju, O. M. (2023). Objectivity, Social Sciences, and the Charge of Inferiority. Conatus - Journal of Philosophy, 8(1), 9–28. https://doi.org/10.12681/cjp.25582 [Google Scholar] [Crossref]

5. Adobor, H., Kudonoo, E., & Daneshfar, A. (2019). Knowledge management capability and organizational memory: a study of public sector agencies. International Journal of Public Sector Management, 32(6), 671–687. https://doi.org/10.1108/IJPSM-10-2018-0225 [Google Scholar] [Crossref]

6. Adukonu, S. E. F. K. (2014). Managing Change In Ghana Revenue Authority. Researjournali’s Journal of Management, 2(8), 1–21. [Google Scholar] [Crossref]

7. Adukonu, S. E. F. K., Okorley, E. L., & Kwadzo, M. (2025). Mediating Role of Information Management Between Supportive Learning Culture and Learning Application in Enhancing Organizational Learning Capacity of Local Ngos in Ghana. Organization Development Journal, 43(2), 2025. http://www.odjournal.org// [Google Scholar] [Crossref]

8. Adukonu, S. F. E. K., & Ankamah, S. N. A. (2025). State and Effectiveness of Organizational Learning and Learning Application in Ghana Revenue Authority. International Journal for Multidisciplinary Research (IJFMR), 7(6). www.ijfmr.com [Google Scholar] [Crossref]

9. Agbenyo, W., Jiang, Y., & Cobblah, P. K. (2018). Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority. International Journal of Economics and Finance, 10(11), 40. https://doi.org/10.5539/ijef.v10n11p40 [Google Scholar] [Crossref]

10. Ahakwa, I., Yang, J., Agba Tackie, E., Afotey Odai, L., & Dartey, S. (2021). The Effects of Job Autonomy, Organizational Learning, and Work Environment on Organizational Commitment of Public Sector [Google Scholar] [Crossref]

12. Employees in the Ashanti Region of Ghana. International Journal of Scientific Research and Management, 9(1), 2099–2110. https://doi.org/10.18535/ijsrm/v9i1.em02 [Google Scholar] [Crossref]

13. Amber, Q., Ahmad, M., Khan, I. A., & Hashmi, F. A. (2019). Knowledge sharing and social dilemma in bureaucratic organizations: Evidence from public sector in Pakistan. Cogent Business and Management, [Google Scholar] [Crossref]

14. 6(1). https://doi.org/10.1080/23311975.2019.1685445 [Google Scholar] [Crossref]

15. Anand, A., & Brix, J. (2022). The learning organization and organizational learning in the public sector: a review and research agenda. The Learning Organization, 29(2), 129–156. https://doi.org/https://doi.org/10.1108/TLO-05-2021-0061 [Google Scholar] [Crossref]

16. Argyris, C., & Schon, D. A. (1978). Organizational learning: A theory of action perspective. In Encyclopedia of the Sciences of Learning. Addison-Wesley Publishing Company. https://doi.org/10.1007/978-1-4419-1428-6_5176 [Google Scholar] [Crossref]

17. Arhin, D., Gideon Yanney, E., Kwakye, K., Abaidoo, A., & Bonsu Opoku, W. (2021). Teachers Perceptions And Practices Of Authentic (Performance-Based) Assessment At The Basic School Level In Ghana. International Journal of Advanced Research, 9(4), 617–624. https://doi.org/10.21474/IJAR01/12739 [Google Scholar] [Crossref]

18. Artino, A. R. (2012). Academic self-efficacy: from educational theory to instructional practice. Perspectives on Medical Education, 1(2), 76–85. https://doi.org/10.1007/s40037-012-0012-5 16. Astivia, [Google Scholar] [Crossref]

19. O. L. O., & Zumbo, B. D. (2019). Heteroskedasticity in Multiple Regression Analysis: What it is, How to Detect it and How to Solve it with Applications in R and SPSS. Practical Assessment, Research & Evaluation. 24(1). [Google Scholar] [Crossref]

20. Bandura, A. (1977). Social Learning Theory. General Learning Press. [Google Scholar] [Crossref]

21. Bonometti, R. J., & Tang, J. (2006). A dynamic technique for conducting online survey-based research. Competitiveness Review, 16(2), 97–105. https://doi.org/10.1108/cr.2006.16.2.97 [Google Scholar] [Crossref]

22. Bratianu, C. (2015). Organizational knowledge dynamics: Managing knowledge creation, acquisition, sharing, and transformation (Issue August). IGI Global. https://doi.org/10.4018/978-14666-8318-1 [Google Scholar] [Crossref]

23. Britton, B. (1998). The Learning NGO. International NGO Training and Research Centre, July. [Google Scholar] [Crossref]

24. Britton, B. (2002). Learning for Change: Principles and practices of learning organisations. www.missioncouncil.se [Google Scholar] [Crossref]

25. Britton, B. (2005). Organisational Learning in NGOs : Creating the Motive , Means and Opportunity. Praxis Paper, 3. http://www.intrac.org/data/files/resources/398/Praxis-Paper-3Organisational- [Google Scholar] [Crossref]

26. %5Cn%5CnLearning-in-NGOs.pdf [Google Scholar] [Crossref]

27. Cavens, K. (2019). Evaluation Capacity Building and Improvement of Monitoring and Evaluation practice among Non- Governmental Organizations in Central Eastern Counties of Kenya. European Scientific Journal ESJ, 15(8). https://doi.org/10.19044/esj.2019.v15n8p177 [Google Scholar] [Crossref]

28. Colnar, S., Radević, I., Martinović, N., Lojpur, A., & Dimovski, V. (2022). The role of information communication technologies as a moderator of knowledge creation and knowledge sharing in improving the quality of healthcare services. PLoS ONE, 17(8 August). https://doi.org/10.1371/journal.pone.0272346 [Google Scholar] [Crossref]

29. Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. In Angewandte Chemie International Edition, 6(11), 951–952. (Fifth). SAGE Publications Ltd. [Google Scholar] [Crossref]

30. Damayanti, Y., Hadita, H., & Yulianah, Y. (2021). The Effect of Human Capital and Organizational Learning on Performance Mediated by Organizational Competency. InternatioINFLUENCE: International Journal of Science Review, 3(3), 2021. [Google Scholar] [Crossref]

31. https://internationaljournal.net/index.php/influence/index [Google Scholar] [Crossref]

32. Daoud, J. I. (2017). Multicollinearity and Regression Analysis. Journal of Physics: Conference Series, [Google Scholar] [Crossref]

33. 949(1). https://doi.org/10.1088/1742-6596/949/1/012009 [Google Scholar] [Crossref]

34. de Jong, J. (2025, March 25). How governments can move beyond bureaucracy. Harvard Kennedy School. https://www.hks.harvard.edu/faculty-research/policy-topics/public- leadershipmanagement/how-governments-can-move-beyondP [Google Scholar] [Crossref]

35. Durant, R. F., & Durant, J. R. S. (2013). Debating Public Administration: Management Challenges, Choices, and Opportunities (R. F. Durant & J. R. S. Durant, Eds.). CRC Press, Taylor & Francis Group [Google Scholar] [Crossref]

36. Farrow, K. (2024). Processes of risk and blame in a police organisation. University of Oxford. [Google Scholar] [Crossref]

38. Fryling, M. J., Johnston, C., & Hayes, L. J. (2011). Understanding Observational Learning: An Interbehavioral Approach. The Analysis of Verbal Behavior, 27(1), 191–202. [Google Scholar] [Crossref]

39. Gul, K., & Morande, S. (2023). Factors Influencing Sustainability of Non-Governmental Organizations in the developing world. SEISENSE Business Review, 3(1), 1–21. https://doi.org/10.33215/sbr.v3i1.885 [Google Scholar] [Crossref]

40. Hatem, G., Zeidan, J., Goossens, M., & Moreira, C. (2022). Normality testing methods and the importance of skewness and kurtosis in statistical analysis. BAU Journal - Science and Technology, 3(2). https://doi.org/10.54729/ktpe9512 [Google Scholar] [Crossref]

41. Holton, E. F., Bates, R. A., & Ruona, W. E. A. (2000). Development of a Generalized Learning Transfer System Inventory. HUMAN RESOURCE DEVELOPMENT QUARTERLY, 11(4). [Google Scholar] [Crossref]

42. Ihlen, Ø., Figenschou, T. U., & Larsen, A. G. (2015). Behind the Framing Scenes: Challenges and Opportunities for NGOs and Authorities Framing Irregular Immigration. American Behavioral Scientist, 59(7), 822–838. https://doi.org/10.1177/0002764215573254 [Google Scholar] [Crossref]

43. Jiménez-Jiménez, D., & Sanz-Valle, R. (2011). Innovation, organizational learning, and performance. Journal of Business Research, 64(4), 408–417. https://doi.org/10.1016/j.jbusres.2010.09.010 [Google Scholar] [Crossref]

44. Kalmuk, G., & Acar, A. Z. (2015). The Mediating Role of Organizational Learning Capability on the Relationship Between Innovation and Firm’s Performance: A Conceptual Framework. Procedia - Social and Behavioral Sciences, 210, 164–169. https://doi.org/10.1016/j.sbspro.2015.11.355 [Google Scholar] [Crossref]

45. Lee, S. (2025, May 25). Resistance to Change in Public Sector Understanding the Challenges and Strategies for Success. NumberAnalytics. https://psycnet.apa.org/record/2017- [Google Scholar] [Crossref]

46. Lefever, S., Dal, M., & Matthíasdóttir, Á. (2007). Online data collection in academic research: Advantages and limitations. British Journal of Educational Technology, 38(4), 574–582. https://doi.org/10.1111/j.1467-8535.2006.00638.x [Google Scholar] [Crossref]

47. Malik, A., Mikloš, I. M., Phillips, D., Abdulai, M., Abrokwah, E., Ama, N., Asumah, K., Blanchard, T., & Chackson, B. K. (2024). A survey of the Ghanaian tax system (2023). [Google Scholar] [Crossref]

48. Mcleod, S. (2025, March 18). Albert Bandura’s Social Learning Theory. Simply Psychology. https://www.simplypsychology.org/bandura.html [Google Scholar] [Crossref]

49. Migdadi, M. M. (2019). Organizational learning capability, innovation and organizational performance. European Journal of Innovation Management, 24(1), 151–172. https://doi.org/10.1108/EJIM-11-2018- 0246 [Google Scholar] [Crossref]

50. Miller, S. A., Overstreet, L., & Lang, D. (2022). Social Learning Theory: Observational Learning. Iowa State University. https://iastate.pressbooks.pub/individualfamilydevelopment/chapter/sociallearning- theory-observational-learning/#:~:text=social-cognitive [Google Scholar] [Crossref]

51. Mirviss, A., & Sorin, J. (2020). How to fail (forward): A framework for fostering innovation in the public sector. [Google Scholar] [Crossref]

52. Mohamed, A., El, A., & Youssef, R. (2022). Diagnostic Tests for Econometric Problems in Multiple Regression. Analysis. Advances, 3(3), 49–59. https://doi.org/10.11648/j.advances.20220303.12 [Google Scholar] [Crossref]

53. Mohammed, H., & Tangl, A. (2024). Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain. Journal of Risk and Financial Management, 17(1). https://doi.org/10.3390/jrfm17010005 [Google Scholar] [Crossref]

54. Mustafa, B., & Lleshi, S. (2024). The impact of lifelong learning and investments in employee development on employee productivity and performance. Multidisciplinary Reviews, 7(8). https://doi.org/10.31893/multirev.2024175 [Google Scholar] [Crossref]

55. Nulty, D. D. (2008). The adequacy of response rates to online and paper surveys: What can be done? In Assessment and Evaluation in Higher Education (Vol. 33, Issue 3, pp. 301–314). https://doi.org/10.1080/02602930701293231 [Google Scholar] [Crossref]

56. Obaidat, S. H., & Otair, M. A. (2018). The Impact of Knowledge Management on the Function of Employee Performance Appraisals in Industrial Companies - Case Study. International Journal of Managing Information Technology, 10(4), 35–52. https://doi.org/10.5121/ijmit.2018.10403 [Google Scholar] [Crossref]

57. Obilor, E. I., & Amadi, E. C. (2018). Test for Significance of Pearson’s Correlation Coefficient (r). International Journal of Innovative Mathematics, Statistics & Energy Policies, 6(1), 11–23. https://www.researchgate.net/publication/323522779 [Google Scholar] [Crossref]

58. Odonkor, T. N., Adewale, T. T., & Olorunyomi, T. D. (2023). Valuing intangible assets in the digital economy: A conceptual advancement in financial analysis models. International Journal of Frontline Research in Multidisciplinary Studies, 2(1), 027–046. https://doi.org/10.56355/ijfrms.2023.2.1.0036 [Google Scholar] [Crossref]

60. Odunladi, I. B., & Olakunle, M. G. (2024). Effect of Knowledge Acquisition on Organizational Performance. IIARD International Journal of Economics and Business Management, 9(8), 10–24. https://doi.org/10.56201/ijebm.v9.no8.2023.pg10.24 [Google Scholar] [Crossref]

61. OECD. (2024a). Designing a national strategy against tax crime : core elements and considerations. OECD Publishing. [Google Scholar] [Crossref]

62. OECD. (2024b). Tax Administration 2024: Comparative Information on OECD and other Advanced and Emerging Economies. OECD Publishing. https://doi.org/10.1787/2d5fba9c-en [Google Scholar] [Crossref]

63. OECD. (2025). Tax Administration Digitalisation and Digital Transformation Initiatives. https://doi.org/https://doi.org/10.1787/c076d776-en [Google Scholar] [Crossref]

64. Orcan, F. (2020). Parametric or Non-parametric: Skewness to Test Normality for Mean Comparison. International Journal of Assessment Tools in Education, 7(2), 255–265. https://doi.org/10.21449/ijate.656077 [Google Scholar] [Crossref]

65. Pearson, J. (2011). Integrating learning into organisational capacity development of Cambodian NGOs. Development in Practice, 21(8), 1037–1049. https://doi.org/10.1080/09614524.2011.582854 [Google Scholar] [Crossref]

66. Pham, L. T., & Hoang, H. V. (2019). The relationship between organizational learning capability and business performance. Journal of Economics and Development, 21(2), 259–269. https://doi.org/10.1108/jed-10-2019-0041 [Google Scholar] [Crossref]

67. Rashman, L., Withers, E., & Hartley, J. (2009). Organizational learning and knowledge in public service organizations: A systematic review of the literature. International Journal of Management Reviews, 11(4), 463–494. https://doi.org/10.1111/j.1468-2370.2009.00257.x [Google Scholar] [Crossref]

68. Raza, M., Ahmed, M., Razzaque, S., & Hina, H. (2023). Testing for Heteroskedasticity in The Presence of Outliers. Journal of Education and Social Studies, 4(2), 313–329. https://doi.org/10.52223/jess.2023.4209 [Google Scholar] [Crossref]

69. Riza, M. F., Hutahayan, B., & Chong, H. Y. (2025). Fostering high-performing organizations in higher education: the effect of participative leadership, organizational culture, and innovation on organizational performance and commitment. Cogent Education, 12(1). https://doi.org/10.1080/2331186X.2024.2448884 [Google Scholar] [Crossref]

70. Saad, N. (2012). Tax Non-Compliance Behaviour: Taxpayers View. Procedia - Social and Behavioral Sciences, 65, 344–351. https://doi.org/10.1016/j.sbspro.2012.11.132 [Google Scholar] [Crossref]

71. Saadat, V., & Saadat, Z. (2016). Organizational Learning as a Key Role of Organizational Success. Procedia - Social and Behavioral Sciences, 230(May), 219–225. https://doi.org/10.1016/j.sbspro.2016.09.028 [Google Scholar] [Crossref]

72. Saks, A. M., & Burke, L. A. (2012). An investigation into the relationship between training evaluation and the transfer of training. International Journal of Training and Development, 16(2), 118–127. https://doi.org/10.1111/j.1468-2419.2011.00397.x [Google Scholar] [Crossref]

73. Sang, J., Korir, M., & Wishitemi, B. (2016). Selected Human Resources Factors as Determinants of Performance Management Framework Implementation in Kenya. International Journal of Business and Management, 11(9), 192. https://doi.org/10.5539/ijbm.v11n9p192 [Google Scholar] [Crossref]

74. Schunk, D. H., & DiBenedetto, M. K. (2022). Learning from a social cognitive theory perspective. International Encyclopedia of Education: Fourth Edition, 22–35. https://doi.org/10.1016/B978-012- 818630-5.14004-7 [Google Scholar] [Crossref]

75. Senge, P. (1990). The fifth discipline: The art & practice of the learning organization. Currency Doubleday. [Google Scholar] [Crossref]

76. Shrestha, N. (2020). Detecting Multicollinearity in Regression Analysis. American Journal of Applied Mathematics and Statistics, 8(2), 39–42. https://doi.org/10.12691/ajams-8-2-1 [Google Scholar] [Crossref]

77. Sogah, E. D. (2025, February 5). Ghana’s Tax System: Unlocking Revenue, Tackling Challenges, and Surprising Insights for the New Government. Jsmorlu-Site-Logo. https://jsmorlu.com.gh/blog/tax/ghana- tax-system/ [Google Scholar] [Crossref]

78. Song, W., & Zhao, K. (2024). Navigating the innovation policy dilemma: How subnational governments balance expenditure competition pressures and long-term innovation goals. Heliyon, 10(15). https://doi.org/10.1016/j.heliyon.2024.e34787 [Google Scholar] [Crossref]

79. Steenekamp, K., Botha, G., & Moloi, K. C. (2012). Sustaining change in a learning organization. Africa Education Review, 9(2), 380–394. https://doi.org/10.1080/18146627.2012.722389 [Google Scholar] [Crossref]

81. Stone, S. M. (2024). Observational learning. In S. M. Stone (Ed.), Encyclopedia Britannica. https://www.britannica.com/print/article/424027 [Google Scholar] [Crossref]

82. Taherdoost, H. (2022). What are Different Research Approaches? Comprehensive Review of Qualitative, Quantitative, and Mixed Method Research, Their Applications, Types, and Limitations. Journal of Management Science & Engineering Research, 2022(1), 53–63. https://doi.org/10.30564/jmser.v5i1.4538ï [Google Scholar] [Crossref]

83. Tai, W. T. (2006). Effects of training framing, general self-efficacy and training motivation on trainees’ training effectiveness. Personnel Review, 35(1), 51–65. https://doi.org/10.1108/00483480610636786 [Google Scholar] [Crossref]

84. Tensay, A. T., & Singh, M. (2020). The nexus between HRM, employee engagement and organizational performance of federal public service organizations in Ethiopia. Heliyon, 6(6). https://doi.org/10.1016/j.heliyon.2020.e04094 [Google Scholar] [Crossref]

85. Uğurlu, Ö. Y., & Kurt, M. (2016). The impact of organizational learning capability on product innovation performance: Evidence from the Turkish manufacturing sector. Emerging Market Journal, 6(1), 70–84. https://doi.org/DOI 10.5195/emaj.2016.99 [Google Scholar] [Crossref]

86. Weick, K. E. (1995). Sensemaking in organizations. In Scandinavian Journal of Management (Issue 1). Thousand Oaks, CA: Sage Publications,. https://doi.org/10.1016/s0956-5221(97)86666-3 [Google Scholar] [Crossref]

87. Wibowo, S., & Grandhi, S. (2017). Benchmarking knowledge management practices in small and medium enterprises: A fuzzy multicriteria group decision-making approach. Benchmarking: An International Journal, 24(5), 1215–1233. https://doi.org/10.1108/BIJ-01-2016-0013 [Google Scholar] [Crossref]

88. Williams, R. (2020, January 10). Heteroskedasticity. University of Notre Dame. https://www3.nd.edu/~rwilliam/ [Google Scholar] [Crossref]

89. Witting, A. (2017). Insights from “policy learning” on how to enhance the use of evidence by policymakers. Palgrave Communications, 3(1). https://doi.org/10.1057/s41599-017-0052-x [Google Scholar] [Crossref]

90. Yamane, T. (1967). Statistics: An Introductory Analysis (2nd ed.). New York: Harper and Row. [Google Scholar] [Crossref]

• Understanding Academic Leadership: Theory, Practice and Future Horizons
• A Literature Review on Leadership and Cultural Evolution of Adventism in East Africa Region
• Unlocking Employee Creativity Through Empowering Leadership: The Dynamic Interplay of Trust and Engagement
• The Integration of Preachers’ Leadership Competencies in Empowering Preachers for the Orang Asli Community in Malaysia
• Traditional Authority vs. Legacy Leadership: A Comparative Literature Review from the Arab World