Assessing the Impact of a Process Change in Revenue Banking on Financial Performance of the Judiciary of Zambia

Abstract

This research study is aimed at comprehensively assessing the impact of a process change in revenue banking on financial performance of the Judiciary of Zambia and formulate strategies to address the constraints that impend high performance of the implemented revenue banking process The study employs a mixed-methods research approach and integrates data from financial reports and structured open-ended responses from various employees within the Judiciary as well as observed experiences. The research specifically focuses on three objectives: determining the process change made by the Judiciary in revenue banking; assessing financial performance of the Judiciary before a process change in revenue banking in 2016 and 2017 financial years, and after change in 2019, 2020 and 2021 financial years; and conducting a comparative analysis of financial performance of the Judiciary before and after a process change in revenue banking. The findings reveal a positive impact on financial performance of the Judiciary evidenced by improved actual revenue collection amounts that above budget estimates during the period after the process change unlike during the period prior to process change. The study goes beyond merely assessing the impact of the process change in revenue banking, it uncovers specific constrains to revenue optimization that come with the new revenue banking process and also makes contribution to the wider body of literature by providing a conceptual framework as an analytical lens which maps those involved and activities in the revenue collection process.