State and Effectiveness of Organizational Learning and Learning Application in Ghana Revenue Authority

This study investigates the state and effectiveness of organizational learning within the Ghana Revenue Authority (GRA), applying Bruce Britton’s (1998) eight learning functions as an analytical framework. Using a positivist, cross-sectional quantitative design, data were collected from 178 staff members through an online survey. Descriptive statistical analysis revealed that while GRA demonstrates effectiveness in accessing external experience (mean = 3.47), integrating learning into strategies and policy (mean = 3.48), and applying learning (mean = 3.60), other functions such as supportive learning culture (mean = 3.35), gathering internal experience (mean = 3.25), and developing organizational memory (mean = 3.14) remain only moderately effective. The findings highlight that although learning initiatives positively influence performance (mean = 3.87), gaps persist in communication systems, internal knowledge dissemination, and mechanisms for drawing conclusions. The study underscores the need for deliberate strategies to strengthen organizational learning processes, particularly in embedding knowledge into operational practices, enhancing communication, and formalizing organizational memory. By addressing these gaps, GRA can improve adaptability, innovation, and taxpayer compliance in an evolving fiscal environment.