Organizational Culture and Change Management in Kenyan Parastatals. A Case of Kenya Revenue Authority

by Karim Hassanali Omido, Kevin Were Isaac, Meshack Mwandoe Pongah, Patrick Mutua Kimaku

Published: May 18, 2026 • DOI: 10.47772/IJRISS.2026.100400552

Abstract

This study examined the relationship between organisational culture and change management in Kenyan parastatals, with specific focus on the Kenya Revenue Authority (KRA). The study sought to determine how organisational adaptability, mission alignment, bureaucratic norms, and the alignment of organisational culture with change management strategies influence the implementation of change initiatives and overall organisational performance. The research was guided by Schein’s Organisational Culture Model, Denison’s Organisational Culture Theory, Kotter’s 8-Step Change Model, and the Burke–Litwin Model of Organisational Change. A positivist research philosophy and descriptive research design were adopted to generate objective and quantifiable findings. The target population consisted of 357 employees stationed at KRA Times Tower, drawn from various departments. Using stratified random sampling and Yamane’s formula, a sample size of 188 respondents was selected. Data were collected using structured questionnaires based on a five-point Likert scale. Validity was tested using the Content Validity Index (CVI), while reliability was assessed using Cronbach’s alpha with acceptable values above 0.7. Data analysis involved descriptive statistics, correlation analysis, and multiple regression analysis using SPSS. The findings revealed that organisational adaptability, mission alignment, and cultural alignment positively influenced change management, while bureaucratic rigidity negatively affected implementation. The study concluded that flexible structures, clear organisational purpose, and supportive culture improve employee engagement, reduce resistance to change, and enhance institutional performance. It recommends promoting adaptability, reducing excessive bureaucracy, strengthening mission clarity, and fostering a collaborative culture to support sustainable organisational change in Kenyan parastatals.