UNIVERSITY OF GHANA 
 
 
EMPLOYEES’ PERCEPTION OF ORGANIZATIONAL MERGER 
AND ITS IMPACT ON THEIR JOB SATISFACTION AND 
TURNOVER INTENTION 
 
 
BY 
THERESA ESI BOSOMTWE 
(10278111) 
 
 
 
THIS THESIS IS SUBMITTED TO THE UNIVERSITY OF GHANA, LEGON IN 
PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF 
MPHIL HUMAN RESOURCE MANAGEMENT DEGREE 
 
 
 
 
 
 
JUNE, 2015
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DECLARATION 
I do hereby declare that this work is the result of my own research and has not been 
presented by anyone for any academic award in this or any other university. All references 
used in the work have been fully acknowledged. 
 
 
 
 
 
   …………………………………                                         ………………………… 
   THERESA ESI BOSOMTWE                                                     DATE 
              (10278111) 
 
 
  
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CERTIFICATION 
I hereby certify that this thesis was supervised in accordance with procedures laid down by 
the University. 
 
 
 
 
 
………………………………………………..                   ……………………………… 
    DR. JAMES B. ABUGRE                                                    DATE 
         (SUPERVISOR) 
 
 
 
 
  
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DEDICATION 
This work is dedicated to my sister, Mrs. Diana Bosomtwe Duker, without her financial 
support and contribution in diverse ways this would not have been possible. To my parents 
Mr. & Mrs. Bosomtwe who stood by me throughout my education. Lastly, Stephen Asiedu 
for his caring support and encouragement he gave me throughout this program. 
 
 
 
 
 
 
 
 
 
 
  
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ACKNOWLEDGMENT 
I owe it as a duty and a great responsibility to give thanks and praise to the Almighty God 
for his blessings, guidance for the successful completion of my masters degree programme 
and completion of this thesis work. 
I am indebted to my supervisor, Dr. James B. Abugre for his patience, direction, 
constructive criticisms and meaningful friendly atmosphere he offered me throughout my 
thesis work. I would also like to thank all employees of Ghana Revenue Authority who 
took time off to complete my questionnaires. In regard to all those who helped me in one 
way or the other to successfully complete the study; I say a big thank you. 
 
 
 
 
 
 
 
 
 
 
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                                                 TABLE OF CONTENTS 
Content           Page 
DECLARATION .................................................................................................................. i 
CERTIFICATION .............................................................................................................. ii 
DEDICATION ................................................................................................................... iii 
ACKNOWLEDGMENT ................................................................................................... iv 
TABLE OF CONTENTS .................................................................................................... v 
LIST OF TABLES .......................................................................................................... viii 
LIST OF FIGURES ........................................................................................................... ix 
LIST OF ABBREVIATIONS/ ACRONYMS ................................................................... x 
ABSTRACT ......................................................................................................................... xi 
CHAPTER ONE ................................................................................................................... 1 
INTRODUCTION ................................................................................................................ 1 
1.1 Background of the Study ................................................................................................. 1 
1.2 Problem Statement .......................................................................................................... 3 
1.3 Research Purpose and Objectives ................................................................................... 7 
1.4 Significance of the Study ................................................................................................ 7 
1.5 Research Questions ......................................................................................................... 8 
1.6 Definitions of Selected Concepts in this Study ............................................................... 8 
1.7 Scope and Delimitation of the Study .............................................................................. 8 
1.8 Chapter Synopsis ............................................................................................................. 9 
CHAPTER TWO ................................................................................................................ 10 
LITERATURE REVIEW.................................................................................................... 10 
2.0 Introduction ................................................................................................................... 10 
2.1 Theoretical Framework ................................................................................................. 10 
2.1.1 Organizational Justice Theory.................................................................................... 10 
2.2 Organizational Restructuring and Merger ..................................................................... 13 
2.2.1 Merger ........................................................................................................................ 15 
2.3 Job Satisfaction ............................................................................................................. 17 
2.3.1 Empirical Review of literature on Merger and Job Satisfaction ................................ 20 
2.4 Turnover Intention ........................................................................................................ 27 
2.4.1 Empirical Review of literature on Merger and Turnover Intention ........................... 30 
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2.5 Empirical Review of literature on Job Satisfaction and Turnover Intention ................ 32 
2.6 Conceptual Framework ................................................................................................. 37 
2.7 Research Hypotheses .................................................................................................... 38 
CHAPTER THREE ............................................................................................................. 41 
METHODOLOGY .............................................................................................................. 41 
3.0 Introduction ................................................................................................................... 41 
3.1 Research Paradigm ........................................................................................................ 41 
3.2 Research Approach and Design .................................................................................... 42 
3.2.1 Research Design ......................................................................................................... 42 
3.3 Target Population .......................................................................................................... 43 
3.4 Sample and Sampling Techniques ................................................................................ 44 
3.5 Sample Size ................................................................................................................... 46 
3.6 Research Instruments .................................................................................................... 46 
3.7 Source of Data ............................................................................................................... 48 
3.8 Pilot Test ....................................................................................................................... 49 
3.9 Data Gathering Procedure and Administration of Research Instrument ....................... 50 
3.10 Ethical Consideration. ................................................................................................. 51 
3.11 Data Analyses.............................................................................................................. 52 
3.12 Conclusion .................................................................................................................. 53 
CHAPTER FOUR ............................................................................................................... 54 
DATA ANALYSES AND DISCUSSION OF FINDINGS ................................................ 54 
4.0 Introduction ................................................................................................................... 54 
4.1 Descriptive Characteristics of Respondents .................................................................. 54 
4.2 Simple Regression Analysis .......................................................................................... 58 
4.2.1 Testing the Assumptions of Regression Analysis ...................................................... 58 
4.2.1.1 Assumption of Normality ........................................................................................ 58 
4.2.1.2 Assumption of Linearity ......................................................................................... 59 
4.2.1.3 Assumption of Outliers ........................................................................................... 59 
4.3 Testing of Hypotheses ................................................................................................... 60 
4.3.1 Relationship between merger and job satisfaction ..................................................... 60 
4.3.2 Relationship between merger and turnover intention ................................................ 61 
4.3.3 Relationship between Job Satisfaction and Turnover Intention. ................................ 61 
4.4.1 Merger and Job satisfaction ....................................................................................... 63 
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4.4.2 Merger and Turnover Intention .................................................................................. 66 
4.4.3 Job satisfaction and turnover intention ...................................................................... 67 
4.5 Chapter Summary.......................................................................................................... 69 
CHAPTER FIVE ................................................................................................................. 70 
SUMMARY, CONCLUSION AND RECOMMENDATIONS ......................................... 70 
5.0 Introduction ................................................................................................................... 70 
5.1 Summary of Key Findings ............................................................................................ 70 
5.2 Conclusion .................................................................................................................... 71 
5.3 Recommendations ......................................................................................................... 72 
5.4 Limitation of the Study ................................................................................................. 74 
5.5 Direction for Future Research ....................................................................................... 74 
REFERENCES .................................................................................................................... 76 
APPENDICES .................................................................................................................... 99 
Appendix A: Questionnaire................................................................................................. 99 
Appendix B: SPSS Outputs ............................................................................................... 102 
 
 
 
 
 
 
 
 
 
 
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LIST OF TABLES 
Table 3. 1: Reliability Analysis of Constructs on Merger, Job Satisfaction and Turnover 
Intention, Using Cronbach‟s Alpha Consistency Method........................................ 50 
Table 4. 1: Sex of Respondents ........................................................................................... 55 
Table 4. 2: Age of Respondents .......................................................................................... 55 
Table 4. 3: Educational Background of Respondents ......................................................... 56 
Table 4. 4: Distribution of Respondents‟ Tenure/ Length of service .................................. 56 
Table 4. 5: Job Title of Respondents ................................................................................... 57 
Table 4. 6: Summary of Simple Regression Analysis of the relationship between merger 
and job satisfaction .................................................................................................. 60 
Table 4. 7: Summary of Simple regression Analysis of the relationship between merger 
and turnover intention ............................................................................................. 61 
Table 4. 8: Summary of Pearson Correlation between job satisfaction and turnover 
intention .................................................................................................................. 61 
Table 4. 9: Summary of Hypotheses in the study ............................................................... 62 
 
 
 
 
 
 
 
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    LIST OF FIGURES 
Figure 2. 1: Hypothesized Merger-Job Satisfaction-Turnover Intentions Model ............... 37 
Figure 4. 1: Conceptual model after Data Analyses ........................................................... 62 
 
  
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LIST OF ABBREVIATIONS/ ACRONYMS 
CD                         Customs Division 
CEPS                        Customs Excise and Prevention Service 
DTRD                        Domestic Tax Revenue Division 
GRA                         Ghana Revenue Authority  
IRS                            Internal Revenue Service 
SSD                           Support Service Division 
VAT                          Value Added Tax 
 
 
 
 
 
 
 
  
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                                                         ABSTRACT 
In today‟s competitive global environment, merger among business entities and 
corporations has gained enormous interest leading to significant organizational 
restructuring within and across firms in the corporate world. The changing nature of work 
has brought about issues of job satisfaction and dissatisfaction leading to turnover 
intention of employees affected by mergers. This study sought to achieve three main 
objectives. The first objectives of the study was to examine the effect of merger on 
employee job satisfaction, second objective was to assess the influence of merger on 
employee turnover intention, and the third objective was to determine the relationship 
between job satisfaction and turnover intention. The study was quantitative in nature and a 
cross-sectional survey design was used to obtain data from 313 respondents. Purposive 
sampling was used to select the target organization, stratified sampling was used to ensure 
fair representation within the three main divisions under Ghana Revenue Authority and 
lastly convenience sampling technique was used to selected respondents. Linear regression 
and Pearson correlation were used to analyze the data. The findings of the study indicated 
a significant positive relationship between merger and job satisfaction. This implied that 
the effect of merger resulted to an increase in employees‟ satisfaction to work. The effect 
on turnover intention was significant after the merger, that is employees expressed 
rejection and dissatisfaction with the merger of the revenue agencies thus, contributed to 
employees desire to quit. In addition, the study further found a significant positive 
relationship between job satisfaction and turnover intention. The study recommends that 
management must establish sound and effective strategies in the form of provision of 
better working conditions, effective communication between management and employees, 
promoting teamwork and a sound workplace culture in post-merger stage. 
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CHAPTER ONE 
INTRODUCTION 
1.1 Background of the Study 
In today‟s competitive global environment, merger among business entities and 
corporations has gained enormous interest leading to significant organizational 
restructuring within and across firms in the corporate world. The transformation of 
organizations has not only been attributed to external forces, like globalization, political 
pressure but also customer sophistication (Ojanen, Salmi & Torkkeli, 2008). In response to 
these numerous pressures, ensuring operational flexibility, performance and development 
are of essence to organizations. Hence, organizations have embarked on mergers to 
enhance competitiveness, survival, maximization of shareholders wealth, efficiency and 
consolidate their brand identity (Noe, Hollenbeck, Gerhart & Wright, 2010; Jordan, Van 
Horne & Wachowicz, 2001; cited in Adu-Darko& Bruce-Twum, 2014).  
Merger simply is a union of marriage between two or more organizations in terms of their 
business assets and operations into one entity (Ahern & Weston, 2007; Malatjie, 2007). 
Merger has resulted to internal restructuring in work operations and structures that involve 
organizational redesign, information flow, cultures, business policies and management 
style (Proper &Jobin, 2000a). Harrison and John (1998, p.432) defines restructuring as “a 
reconstruction of an enterprise strategy, structures and processes and their tuning with the 
new reality”. Therefore, to be in tune requires a total modification of the entire 
organizational system to achieve success (Kieselbach, Armgarth, Bagnara, Elo, Jefferys, 
Joling, Kuhn, Nielsen, Popma, Rogovsky, Sahler, Thomson, Triomphe, &Widerszal-
Bazyl, 2009).  
Success in the corporate world requires organizations to be proactive, ready and geared up 
to a dynamic work environment. This is achieved through strategic decisions by 
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management in the event of mergers that has resulted in some significant benefits like 
efficiency in organizational processes and resources (Berger, 2009; Caetano & Neves, 
2006). The benefits and success of mergers are not simply determined by effective 
implementation of the restructuring, but also attainment of the initial set goals of 
restructuring. Over the years, increase reports of merger failure often ranged from 45-60% 
(Allen, 2007; Schoenberg, 2006) such that the intended benefits are often not materialized 
due to the neglect of human resource issues (Schuler & Jackson, 2001). Thus, the intention 
of mergers has been towards the financial and organizational performance by management 
at the expense of employees‟ attitudes and reaction. Hence, employees‟ work related 
attitude and behaviors (job satisfaction and turnover intention) have been affected by 
merger outcomes (Bastien, 2006; Van Dick, Wagner & Lemmer, 2004). 
Edwards, Bell, Arthur and Decuir (2008, p. 442) define job satisfaction as “an evaluative 
judgment about the degree of pleasure an employee derives from his or her job that 
consists of both the affective and cognitive components”. In other words, a positive feeling 
an individual has towards his or her work due to one‟s personal evaluation (Muba, 2003; 
Robbins, 2005). However, job satisfaction is a critical issue to be considered since it 
predicts turnover intention (Ahmad & Omar, 2010; Mahdi, Zin, Nor Sakat & Naim, 2012). 
Also, Marks and Mirvis (2000) revealed that the outcome of mergers have resulted in 
traumatic experiences for employees such as exhibiting behaviors like turnover intention. 
Turnover intention is described as a relative strength of an individual intention to leave the 
organization (Lee, Murrman, Murrman & Kim, 2010). Taylor (2003) indicated that an 
employee‟s intention to leave or stay in an organization is dependent on employee‟s 
satisfaction and feeling of belongingness. 
 
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In Ghana, there have been notable mergers undertaken by organizations both in the private 
and public sectors. These include, Guinness Ghana Limited and Ghana breweries limited, 
UT financial service and Metropolitan and Allied bank, Ghana Security Depository 
Company Limited and Central Security Depository Limited, Ashanti Goldfields and 
AngloGold Limited (Adu-Darko& Bruce-Twum, 2014). Unfortunately, mergers affect 
employees in diverse ways (Bockerman & Maliranta, 2013; Thakur, 2011) which 
translates in their work performance (Marks & Mirvis, 2000). It is worthy to note that, as 
organizations seek to enhance work situations and opportunities through merger; it can 
also be associated with increased displeasure and dissatisfaction among employees which 
results to increase turnover intention. 
It is therefore important to ensure that mergers undertaken by organizations would impact 
on employees positively in aspect such as greater satisfaction, a sense of belongingness 
and intention to stay aftermath of the merger. Positive attitudes must be preserved by 
organizations in all aspects in order to retain employees and attract skills needed to 
achieve organizational goals (Rad &Yarmohammadian, 2006). Hence, enhancement of 
employee‟s job satisfaction and low turnover intention can be achieved through a well 
implemented restructuring exercise. 
1.2 Problem Statement 
Over the years, numerous studies have been done on organizational restructuring by 
scholars and researchers all over the world. The studies have covered various forms of 
organizational restructuring such as portfolio restructuring, downsizing (Burke &Leiter, 
2000; Quinlan, 2007), acquisition (Arora& Kumar, 2012), re-engineering (Sohail, Daud & 
Rajadurai, 2006) and divestiture (Brauer, 2006). Also, financial restructuring (Hirsch & 
De Soucey, 2006), outsourcing and occupational restructuring (Bockerman & Maliranta, 
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2013) in recent times. On the other hand, massive attention to downsizing and acquisition 
has been delved extensively resulting to a significant number of job losses among 
employees. Again, extant studies have examined merger and acquisition simultaneously, 
nonetheless, limited studies have solely examined merger in particular in recent literature 
owing to the pressing issues and benefits organizations attain.  
Moreover, studies have focused on the firm‟s need to boost financial performance and 
efficiency (David &Yener, 2004; Olagunju & Obademi, 2012; Vander, 2002) without 
much needed attention to the most valuable resource that is employees. In other words, the 
focus of mergers has been devoted to the impact on the macro level perspective (financial 
performance and efficiency) rather than the micro perspective (employees). There is a gap 
in literature as to how merger affect employees, hence this research seeks to address this 
issue. 
Contemporary research has examined the impact of merger on various attitudes and 
behaviors of employees. Brown, Zijlstra and Lyons (2006) explored the psychological 
effect of hospital merger on job satisfaction; Amiot, Terry, Jimmieson and Callan (2006) 
investigated the impact of merger on job satisfaction and organizational identification; 
merger and psychological contracts (Shield, Thorpe & Nelson, 2002). Other studies 
critically examined employee self-perceived creativity after mergers and acquisition 
(Zhou, Shin & Cannella, 2008), impact of change process and turnover during merger 
(Rafferty & Restubog, 2010), effect of mega-mergers on employee morale and turnover 
intention (Chambers & Honeycutt, 2009), merger on employee stress level (Goyal& Joshi, 
2012; Makri, 2012), organizational change and merger on employee job satisfaction 
(Shah, 2009) and influence of merger on employee well-being (Wiezer, Nielsen, Pahkin, 
Widerszal-Bazyl, Jong, Holappa & Mockallo, 2011). In addition, Lund (2003) examined 
the effect of cultural changes and merger on employee satisfaction, commitment and 
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performance; Jones (2000) explored impact of merger on culture, job satisfaction, 
professional commitment and turnover intention. The above accumulated studies have 
explored the effect of mergers on various attitudes of employees; nonetheless, few studies 
have critically investigated the closest predictor of turnover intention that is job 
satisfaction in the area of mergers. Thus, limited studies have explored the impact of 
mergers on both job satisfaction and turnover intention simultaneously (Bordia, Restubog, 
Jimmieson & Irmer, 2011), as well as the relationship between job satisfaction and 
turnover intention. Hence, the research would add up to existing literature in this area. 
 
Additionally, most of the studies in relation to mergers have been undertaken in various 
sectors and organizations like the financial sector (Baker, 2009, Naveed, Hanif & Ali, 
2011), health sector (Van Dick, Wagner &Lemmer, 2004, Probst, 2003), 
telecommunications (Chambers & Honeycutt, 2009) and retail industry (Isaksson, 
Hellgreen& Patterson, 2000). Again, most of these studies were conducted in private 
organizations which focused on permanent and part-time employees, for instance nurses 
(Jones, 2000; Norrish & Rundall, 2001). These notwithstanding, few studies have focused 
on permanent employees within the public organizations (Lim,2014). Public organizations 
precisely government institutions constitute the largest sector with lot of employees who 
contribute one way or the other to help the organization achieve its goals and target. 
Merger in the government organizations have also witness such changes, hence the need to 
examine how these changes affect employees in the government institution is of great 
relevance. The, present study would fill this gap and provide practical significance to this 
sector. 
In addition, studies conducted so far covers a number of countries mostly in the developed 
world like United State of America (Baker, 2009; Chambers & Honeycutt, 2009), Canada 
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(Armstrong-Stassen & Cameron, 2003; Michalski, Creighton & Jackson, 2000), Germany 
(Van Dick, Wagner & Lemmer, 2004) United Kingdom (Conyon, Girma, Thompson & 
Wright, 2005). However, most of these studies have been focused on the advanced 
countries with relatively few studies on the African continent, such as Lesotho, South 
Africa (Mahloane & William, 2009). Hence, paucity of research work has been done on 
this topic in Sub- Saharan Africa specifically Ghana. Example, Sanda and Adjei-Benin 
(2011) studied the effect of merger on employee job satisfaction in a mining company. 
The other was a study undertaken by Martin and Roodt (2007) which examined 
perceptions of organizational commitment, job satisfaction and turnover intention in a post 
merger educational institution in South Africa. This has necessitated the researcher to 
undertake this study to explore the impact or effect of mergers on employee‟s attitudes and 
behavior namely job satisfaction and turnover intention simultaneously. Hence, this study 
approaches from a micro level of employees‟ perspective towards the outcome of mergers 
in their organization. 
In response to the highlighted gaps above (issue, sector and context), an indication of the 
extent to which restructuring in the form of mergers and its related structural changes have 
impacted on employee attitude and behavior within a developing country is relatively little 
in recent literature. This research is novel with regards to the issue of merger between two 
government departments to create a body- Ghana Revenue Authority. Hence the research 
study fills a gap in the literature on mergers in government institution in Africa. This is a 
new area of research and should be emphasized. 
 
 
 
 
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1.3 Research Purpose and Objectives 
The intent of this research was to examine employee‟s perception of merger and it impact 
on their job satisfaction and turnover intention in Ghana Revenue Authority (GRA). The 
specific objectives of this study are; 
1. Examine the effect of merger on employees‟ job satisfaction in GRA. 
2. Assess the influence of merger on employees‟ turnover intention in GRA. 
3. Determine the relationship between job satisfaction and turnover intention within GRA. 
1.4 Significance of the Study 
In the area of research, this study goes ahead to complements existent work in academic 
literature in the area of merger, job satisfaction and turnover intention especially in the 
Sub Saharan African context. Also, it provides a comprehensive understanding of the 
relationship between these concepts by assessing the impact of merger from employee‟s 
perspective in relation to their job satisfaction and intention to quit.  
For practical relevance, management would benefit from the recommendations and gain a 
better picture and understanding of the link between merger and employee‟s attitude and 
behavior. Also, allow management to strengthen some of its related weaknesses and 
capitalize on the relevance of guaranteeing optimum satisfaction and retention of its 
employees.  
 
 
 
 
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1.5 Research Questions 
The aforementioned objectives have led to the formulation of the following research 
questions: 
1. To what extent does merger affect employee‟s job satisfaction? 
2. Does merger affect employee‟s turnover intention? 
3. What is the relationship between job satisfaction and turnover intention? 
1.6 Definitions of Selected Concepts in this Study 
The meanings behind the key concepts in this study are explained as follows: 
 Merger refers to the combination of a number of businesses, assets and operations 
into one entity (Ahern & Weston, 2007). The term merger and restructuring has 
been used interchangeable in this study since merger is an aspect of organizational 
restructuring. 
 Job satisfaction by McKenna (2000) is “individual attitude to how well personal 
expectations at work correspond to outcomes”. 
 According to Lee, Murrman, Murrman and Kim (2012), a relative strength of an 
individual intent to leave the organization is termed as turnover intention. 
1.7 Scope and Delimitation of the Study 
The study was mainly carried out in Ghana Revenue Authority (GRA) in the Greater 
Accra Region. GRA is a hybrid of three revenue organizations, namely, Customs, Excise 
and Preventive Service (CEPS), the internal revenue Service (IRS), Value Added Tax 
Service (VATS) and the Revenue Agencies Governing Board Secretariat (RAGB) 
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The study was limited to permanent employees within the three main division of GRA 
namely customs division (CD), domestic tax revenue division (DTRD), support service 
division (SSD) excluding part-time and contract employees. Also, employees who were 
employed after the merger were excluded. Lastly, the study concentrated on the aftermath 
effect of merger on employee‟s attitude and behavior. 
1.8 Chapter Synopsis 
This thesis comprises of six chapters that seeks to discuss various aspects of the study. 
Chapter 1: This chapter constitutes the introduction, research problem and objectives, 
research questions, significance of the study, scope and delimitation of the research. 
Chapter 2: Focuses on the theoretical framework, reviews of relevant literature, conceptual 
framework and hypotheses development. 
Chapter 3: This chapter discusses mergers in Ghana and an overview of the target 
organization used in this research. 
Chapter 4: This entails the research methodology. Research design, study population, 
sampling techniques, sample size determination, research instruments, construct 
measurement (scale), data analysis process and ethical considerations observed are 
discussed in details. 
Chapter 5: Illustrate the analyzed data retrieved from the population. Discussion of 
findings in relation to the stated hypotheses formulated. 
Chapter 6: The major findings of this study are summed up in this chapter. This includes 
general recommendation in relation to policy makers, academia and organization, 
direction for future studies and it related implication(s) are addressed. 
Appendix: All references in APA format, questionnaire used and other relevant 
information that contributed to the success of the research were included. 
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CHAPTER TWO 
LITERATURE REVIEW 
2.0 Introduction 
This chapter explores the system and organizational justice theories on which the study is 
grounded. Review of relevant literature in terms of mergers, job satisfaction and turnover 
intention are discussed. A conceptual framework and research hypotheses are developed at 
the end of the chapter. Also, an overview of the target organization would be discussed.  
2.1 Theoretical Framework 
The concept of job satisfaction and turnover intention has been explained by several 
theories in relation to restructuring like mergers, for instance, the social identity, role 
conflict and organizational justice theories. In this study, the organizational justice theory 
was advanced to explain the concept of mergers and the impact on employee work related 
attitudes and behaviors. 
2.1.1 Organizational Justice Theory 
The theory explains how an individual judge the behavior and actions of the organization 
which results in changes in employees‟ attitude and behavior. In other words, explains 
how employees generally make event of justice and injustice in the workplace 
(Cropanzano, Rupp, Mohler & Schminke, 2001). Organizational justice is defined as the 
perception of fairness in the workplace in terms of policies and procedures, extrinsic 
benefits that reflect through social interactions (Ponnu & Chuah, 2010). In literature, 
Greenberg (1987) is the founder of the organization justice theory. The basic assumption 
of the theory centered on perceived fairness in the workplace that affects individuals‟ 
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attitudes. This has resulted to employees‟ keen interest in events and outcomes within the 
workplace environs. Explaining the impact of merger on employee job satisfaction and 
turnover intention, the organizational justice theory holds that employees judge the 
behavior and actions of the organization which affect their behavior positively or 
negatively. 
In this context, merger for instance is seen as either fair or unjust resulting in a change in 
employee‟s attitude and behavior that includes job satisfaction and turnover intention 
(Colquitt, Conlon, Wesson, Porter, 2001; Lipponen, Olkkonen & Moilanen, 2004). This 
means that post-merger perceived by employees as fair would increase their job 
satisfaction and lower turnover intention whilst unfairness with regard to merger outcomes 
would predict job dissatisfaction and high turnover intention (Tabibnia, Satpute& 
Lieberman, 2008). Al-Zu‟bi (2010) affirmed that organizational justice perceived as fair 
and just positively predicts employees‟ greater level of satisfaction. Ambrose (2002) in his 
study of organizational justice reported that employees who feel unfairly treated results in 
job dissatisfaction and increased turnover intention. Bakhshi, Kumar and Rani (2009) 
attested to this and emphasized that organizational justice predicts job satisfaction and 
turnover intention among employees. The authors argued that injustice and unfair process 
affects the overall satisfaction of employees, hence, reduces their commitment level to the 
organization and intention to seek alternative employment. 
The organizational justice literature outlines three main types of justices. These are 
distributive justice, procedural justice, and interactional justice (Colquitt, 2001; 
Cropanzano & Greenberg, 1997). Distributive justice describes the perception of equity in 
terms of resource distribution; procedural justice on the other hand, refers to fairness in 
procedures and decision outcomes (Adams, 1965; Thibaut& Walker, 1975). In terms of 
the interactional justice, literature has indicated two sub-components under the 
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interactional justice namely informational and interpersonal justices. Informational justice 
describes the fairness in information dissemination within the workplace whilst 
interactional justice describes by Bies and Moag (1986) as the “quality of interpersonal 
treatment employees receive when decisions and outcomes are implemented”. On the 
basis of the above dimensions of justices, the perception of fairness under each of the 
dimensions appears to affect employees‟ attitude and behavior.  
Justice with reference to the actions or decisions of an organization as morally right by 
employees can be likened to the event of a merger. The extent to which employees 
perceive the process of implementation of merger and manner in which information was 
adequately disseminated by an organization as fair would affect employee job satisfaction 
and turnover intention. Employees who perceive fairness in the process of merger in terms 
of involvement and participation in the decision making process (Greenberg, 1986; 
Leventhal, 1980) would increase their satisfaction with the outcome and the manner of 
implementation as well as lower turnover intention by employees (Cropazano& 
Greenberg, 1997; Tyler & Blader, 2000). Hence, when organizations involve employees in 
the process of decision-making, employees would consider the decision and action 
example merger, as inclusion of their views and would be committed to stay with the 
organization. On the contrary, non-participation would lead to job dissatisfaction and 
increased turnover intention. Greenberg (2002) reported that the unfair process of 
decisions and actions by organizations' results to job dissatisfaction and higher turnover 
intentions. 
In addition, the process of merger is associated with sharing of information to members 
within the workplace. This means that the adequacy of information sharing and 
communication in the event of mergers influences employee‟s perception of justice in the 
workplace (Nikandrou, Papalexandris & Dimitris, 2000). Evidence by Bruning, Keup and 
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Cooper (1996), Goyal and Joshi (2012) have shown that employees who are satisfied with 
accurate and timely information by organizations during mergers develop positive justice 
perception and work related attitudes that eventually weaken turnover intentions. Perceive 
fairness in the communication of merger to employees would lead to better understanding 
and appreciation of the merger and positively affect their attitudes.  
Organizations that fail to ensure equity in resource allocation and remuneration to balance 
employee‟s workload and effort after mergers would result in dissatisfaction among 
employees with respect to their work thereby consequently prefer to leave such 
organizations (Meyer, 2001). In the same way, employees become dissatisfied and de-
motivated in their work if they feel outputs are lesser than their inputs (Adams, 1965). 
Studies by Lind and Tyler (1988), Turnley and Feldman (1999) indicated that unfairness 
in resource allocation in terms of tangible (rewards) and intangible (recognition) outcomes 
results in a negative attitude to work hence resulting to seek alternative employment.  
On the basis of both the system theory and organizational justice theory, the study is 
grounded on these theoretical frameworks that have provided an extensive prediction of 
how mergers affect employees as well as their work-related attitude and behavior (job 
satisfaction and turnover intention). The following section reviews literature on 
organizational restructuring of which merger constitutes an aspect of restructuring as well 
job satisfaction and turnover intention. 
2.2 Organizational Restructuring and Merger 
Organizations have consistently been evolving due to changes in the corporate world. In 
an attempt by organizations to meet up with the change, restructuring has been one of the 
strategic efforts adopted by organizations. The overall objective is to cope, adjust and 
survive in a highly unpredictable world (Hirsch & de Soucey, 2006). Hence, 
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organizational restructuring is an aspect of corporate change management (Armstrong & 
Stephens, 2005; Thompson & Martin, 2005).  
Research (Storrie& Ward, 2007) have explained the concept of “organizational 
restructuring” from diverse perspectives. Norley, Swanson and Marshall (2001) described 
organizational restructuring as a reorganization of a firm‟s structure, work process or 
operations and ownership to meet it present needs through a well organized manner. This 
means a total modification of work process and structures within an organization. In 
addition, Bowman, Singh, Useem and Bhadury (1999) define organizational restructuring 
as a major structural changes aimed at improving organizational fit with its strategy or 
game plan. From the inspiration of Norley, Swanson and Marshall (2001), organizational 
restructuring is a corporate management term used to describe changes in how businesses 
operate and modification in their structures. The motive of restructuring is a proactive 
response to the growing pressures; maximize available opportunities within the market 
cycle and a re-establishment of a firm‟s competitive advantage (Hirsch & de Soucey, 
2006). 
Organizational restructuring encompasses different forms of changes. These forms are 
relocating, off- shoring/ delocalization, outsourcing, bankruptcy or closure, downsizing, 
mergers, acquisition and business expansion (European Monitoring Centre on Change, 
2011, Storrie& Ward, 2007). Other researchers like Gowing, Kraft and Quick (1998), 
stated that organizational restructuring is broadly linked to merger and acquisition, 
downsizing and privatization respectively. Hence, organizations have adopted one of these 
forms of restructuring strategies based on their present circumstances and future goals to 
be achieved.  
Nevertheless, merger and acquisition have consistently been viewed as a composite term 
and used interchangeably to mean the same. Noe, Hollenbeck, Gerhart and Wright (2010) 
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emphasized that the reason is due to similar goals both merger and acquisition seeks to 
attain namely gain competitive advantage and improved their performance level. 
Nonetheless, other researchers like Hogan and Overmyer-Day (1994); Raquib, Musif and 
Mohamed, (2003) have clearly indicated that merger and acquisition are two separate 
forms of restructuring. According to the above authors, merger simply means unification 
or a combination of two or more organizations to form a new business entity, whilst 
acquisition is a total or complete buyout of an organization share, assert and property by 
another company. Again, merger simply is an agreement to combine business asset with 
equal control or “merger of equals” whilst acquisition is a total purchase mostly 
characterized by “dominance or power asymmetry” and total control by one entity (Noe et 
al. 2010). In addition, Roberts, Wallace and Moles (2003) pointed out that the manner of 
unification of companies underlines the difference between a merger and acquisition. In 
view of this clear distinction of merger and acquisition, the focus of this study is to delve 
deeper on merger.  
2.2.1 Merger 
In the corporate sector literature, there is a plethora of definitions to the concept merger. 
The establishment of a new or modern legal organization by combining two or more 
previously separated corporate entities, teams, or units can be termed as a merger 
(Haberberg & Rieple, 2001). According to Malatjie (2007, p. 7), a merger is a “union of 
marriage between two or more organizations. This results in integration of organizations 
core activities, operations and new strategic direction. In addition, Ahern and Weston 
(2007) also defines merger as the combination of a number of businesses, assets and 
operations into one entity. Thus, the term merger can also mean amalgamation, merger of 
equals or organizational marriage which has been used in literature. In this study, merger 
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has been defined as an amalgamation or integration of two or more separate entities into a 
single entity with common shared goals, resources and outlook (Horwitz, Anderssen, 
Bezudenhout, Cohen, Kristen & Mosoeunyane 2002).  
Within literature, Malatjie (2007) and Pritchard (1993) cited in Sewbaran (2006) indicated 
four main types of mergers. These constitute horizontal merger (union between 
organizations that operate in similar field and oriented towards a similar type of product) 
vertical merger (organizations that operate in similar work field or sector and oriented 
towards a different type of product and service), diversification merger (between 
organizations that operate in different sectors and oriented to a similar type of service and 
product) and conglomerate merger, that is, between organizations which operate in 
different sectors and directed towards a different kind of product. 
Moreover, these forms of mergers have been characterized by several stages. Evidence by 
Roberts, Wallace and Moles (2003) argued that the most significant stage is a negotiation 
among concerned organizations and identification of the substantive benefits to be derived 
from the restructuring. On the other hand, a study by Strydom (1999, p. 40) advocated that 
in the process of mergers to be successful, there is a need for management to focus on key 
aspects such as shared vision, effective communication strategies, stakeholder 
commitment to the process, common business identity, inspirational leadership, innovative 
changes pathway, job security as well as effective training and development of employees. 
A study by Kusstatscher and Cooper (2005) reported that coordination among merged 
organization requires effective communication. Hence, effective control of the 
restructuring process has shown to result in positive outcomes to organizations. 
 
According to Buono and Bowditch (1989), the idea of post-merger integration is to create 
the expected value for partner organization through effective integration of their strategic 
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capabilities, resources and skills. This resulted in structural changes to ensure 
harmonization in the work processes and structures. Habeck, Kroger and Tram, (2000) 
acknowledges that cost-driven is often the drive of organizational mergers, thus, 
enhancement of organizational growth and increase in market power (Banal-Estanol & 
Seldeslachts, 2004). 
Nonetheless, significant number of studies have emphasized that these benefits derived 
from mergers have favored organizations mostly relatively to the workforce (Bargraim, 
Potgieter, Viedge & Wener, 2003). In view of this, studies (Schraeder, 2001; Schuler & 
Jackson, 2001) have reported that the failure of mergers within the business cycle is 
caused by the neglect of the human side both before and after the merger implementation. 
Previous research like Buono and Bowditch (2003) opined that, one of the fundamental 
reasons that have contributed to the failures of mergers is the lack of consideration of the 
human factor. A study posited that the nature or form of merger implemented by 
organizations determines the extent of the effect on employee‟s attitudes (Pikula, 1999). 
This means merger can result in positive and negative implications on employee‟s 
attitudes (Cortvriend, 2004). 
In addition, Lipponen, Olkkonen and Moilanen (2004) indicated that employee‟s 
perception of merger is a close predictor of their subsequent work-related attitudes and 
behavior. This has drawn the attention of critical scholars who have raised great concern 
about how mergers affect employee‟s attitude like job satisfaction (Schraeder & Self, 
2003).  
2.3 Job Satisfaction 
Job satisfaction constitutes one of the highly researched topics in human resource 
management and organizational behavior literature (Wange & Feng, 2003; Wright 
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&Bonett, 2007). The concept of job satisfaction is a key area of interest to employees and 
management. Studies have identified various components of employee contentment with 
their job namely working condition, pay, supervisor, co-workers, promotion and work 
itself. Thus, the importance of each dimension of job satisfaction positively affects 
employees‟ performance and productivity levels (Hogg & Terry, 2000; Desseler, 2010).  
Job satisfaction simply measures employee contentment towards his or her work. In 
literature, Edwards, Bell, Arthur and Decuir (2008, p. 442) define job satisfaction as “an 
evaluative judgment about the degree of pleasure an employee derives from his or her job 
that consists both the affective and cognitive components”. Thompson and Phua (2012) 
emphasized that overall job satisfaction of an individual is based on the internal state of 
gratification or discontentment towards one‟s work.  
Lu, Barriball, Zhang and While (2012) stressed that, job satisfaction depends on both the 
nature of the job and expectations employees have of what their job should provide, that 
is, an affective orientation. Other studies such as Al-Hussami (2008); Schleicher, Watt and 
Greguras (2004) suggested that employee satisfaction depends on the level of importance 
and expectation derived from one‟s work namely flexibility, meaningful and challenging 
work activities. Buitendach and De Witte (2005), Newstrom (2007) asserted that job 
satisfaction is based on an individual perception influenced by values, priorities and 
expectations to one‟s job. Thus, values vary among individuals which influence their 
response either favorable or unfavorable manner. 
Extant studies (Lu, Barriball, Zhang & While, 2012; Locke, 1969, Martin, 2007) in 
defining the concept of job satisfaction tend to concentrated on the global or the facets 
aspect of job satisfaction. Hence, the operational definition of job satisfaction is 
distinguished between (a) an overall rating of the job as an entity and (b) the sum of 
evaluative ratings of several job characteristics or „facets‟. In this study, job satisfaction 
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was defined as a positive reaction and feeling towards one‟s overall job (Shinde & 
Kapurka, 2014). This constitutes the cognitive, behavioral and affective response by 
employees towards work. Hence, job satisfaction can either be negative, moderate or 
positive based on the enormity expectation of the outcome and work environs by an 
employee. Al-Hussami (2008) emphasized that satisfaction and dissatisfaction to work 
does not only depend on the nature of the work of employees but also the expectations of 
what the job provides. For instance, Willem, Buelens and Jonghe (2007) reported that 
lower convenience; higher intrinsic and social rewards increase employees‟ job 
contentment. 
Giannikis and Mihail (2011), Seed, Lodhi and Iqbal (2014) in their study of job 
satisfaction identified several factors that lead to greater job satisfaction among 
employees. These include friendly co-workers, remuneration or incentive packages, nature 
of the job, compassionate supervisors and attractive job advancement. A study by Robbins 
(2005) indicated that the most pressing factors that affect job satisfaction are the work 
environment and relationship with coworkers. It therefore suggested that, higher job 
satisfaction is based on how the work and it environment fulfills or satisfy an individual 
internal needs and values (Yee, Yeung& Cheng, 2010). 
On the other hand, literature has revealed that increased satisfaction in a person‟s job 
result to several positive work-related outcomes. For instance, Agarwal and Ferratt (2001) 
indicated that high level of commitment, lower turnover intention and increase in 
productivity levels constitute the positive outcome of employees being satisfied with their 
job. In addition, studies (Silvestro, 2002; Wange & Feng, 2003) have provided evidence 
that satisfied employee‟s tends to be more productive, creative, increased retention and job 
effectiveness. Thus, organizations that seek to improve and enhance job satisfaction, 
increase employee‟s performance level to assist organizations to achieve their strategic 
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goals and sustainable competitive advantage (Dessler, 2010; Price, 2001). On the contrary, 
lower job satisfaction among employees results in poor performance and productivity 
levels, absenteeism, increased turnover intention and job frustration (Cranny, Smith & 
Stone, 1992). This shows the critical role job satisfaction plays in retaining employees in 
order to reduce possible intention to opt out of the organization.  
Aforementioned research and studies discussed shows that job satisfaction is of wide 
interest in the corporate world. However, the level of contentment by employees to some 
extent has been affected by decisions and actions undertaken by their organization for 
instances of mergers (Brand & Wilson, 2000).  
2.3.1 Empirical Review of literature on Merger and Job Satisfaction 
There are a growing number of literatures on the impact of merger on employee job 
satisfaction. Merger has been reported in literature to be significantly related to job 
satisfaction (May & Rosenfield, 2004). Studies by Marks and Mirvis (2000), Mcfarlin and 
Sweeney (1992) have asserted that the circumstances that surround the buildup process of 
merger to the final implementation have played a contributing factor to the extent an 
employee is satisfied with his or her work. Hence, the impact of merger affects 
employee‟s overall job satisfaction. 
Empirical studies have revealed a significant negative relationship between merger and job 
satisfaction due to extensive workload and changes in employee‟s work activities. For 
instance, Longe (2012) equated changes with unfavorable working condition and argued 
that the consequence of such restructuring directly affected employees working condition 
as well as adjustment to new changes. Hence merger and job satisfaction was negatively 
related.  
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In line with this study, Sanda and Adjei-Benin (2011) in a quantitative study of merger 
and job satisfaction conducted in the mining company in Ghana found that merger was 
negatively related to job satisfaction. The outcome resulted in significant changes in work 
roles such as role ambiguity, workloads and role conflict, which lead to job dissatisfaction 
among employees. Most of the employees sampled were dissatisfied due to the impact of 
the merger on their immediate work. Findings confirmed that, dissatisfaction and 
frustration by employee(s) towards their job also affected turnover intention positively. 
This proves that significant change within organizations that directly impact on the core 
duties and increase work burden and workload result to extreme displeasure and 
dissatisfaction towards work. 
In Pakistan, evidences showed that the impact of mergers posed a threat to their job 
security and unfamiliar work routine which strongly affected employee job satisfaction 
negatively within the financial sector (Naveed, Hanif & Ali, 2011).  
Similarly, the manner in which employees react to work is not strictly based on changes in 
one's work roles, but rather the extent of adjustment an individual has to make to fit the 
new work environment. Isaksson, Hellgreen and Patterson (2000) quantitative study 
examined the effect of merger on employee‟s attitude within the retailing industry. The 
author found a significant negative relationship between merger and job satisfaction. The 
study reported that employee‟s dissatisfaction towards work was due to the radical change 
management within the organization which made adjustment problematic for employees. 
Again, the findings revealed that attitudinal frustration within the work environment was 
higher among older employees relative to younger employees.  
Again, Way, Gregory, Baker, Lefort, Barrett and Parfrey (2005) in a non-experimental 
study examined the influence of merger on job satisfaction. Using data from a sample of 
223 employees, the authors found a significant negative effect of mergers on employee job 
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satisfaction. Woodward, Shannon, Cunningham, McIntosh, Lendrum, Rosenbloom and 
Brown (1999) reported a similar finding of the effects of mergers on employee work 
attitude among 900 employees sampled. The study found that employee job satisfaction 
was adversely affected after the changes due to increased workloads, less support from co-
workers and supervisors and deterioration of teamwork contributed to employee‟s 
dissatisfaction to work. 
In addition, a study by Probst (2003) in an experimental research on merger of five 
government agencies and job satisfaction, the study reported a significant negative 
relationship between merger and job satisfaction The author found that massive 
restructuring undertaken after the merger of these agencies negatively affected employee‟s 
job directly in term lack of promotional opportunities and drastic demotion. The outcome 
reduced employees overall satisfaction with their job and led to an active search for job 
opportunities. In line with these studies, Hirsch and Sourcey (2006) opined that changes in 
working conditions due to mergers have created anxiety among employees. In addition, 
executions of work within unfamiliar team members contributed to employee‟s 
displeasure with their work. 
Furthermore, Baker (2009) investigated post merger effect on employee‟s job satisfaction 
among employees in the financial sector, America. The study concluded that post merger 
resulted in job dissatisfaction among employees. Despite the fact that merger was 
negatively related to job satisfaction reported by the author, the findings pointed out that 
degree of satisfaction varied among employees in terms of tenure and job ranks. Low 
ranked employees were reported to be dissatisfied with their job after the merger contrary 
to top ranked employees. In line with this position, Shadwick (2004) argued that the 
difference in job satisfaction was based on the level of intensity and involvement in the 
restructuring exercise. It can be assumed that dissatisfaction was not actually due to the 
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merger rather their perceived satisfaction and contribution to the change process. Hence, 
the employee‟s perception towards merger as unfavorable contributed to their negative 
attitude to work.  
Consistent with the above findings, Dixion and Nelson (2005) investigated the effects on 
the human capital in the event of integration in the financial sector. The study reported a 
significant negative relationship between merger and employee job satisfaction. Found 
that non-participation and involvement as well as poor communication during the 
integration process of the merger contributed to employee‟s negative attitude to work and 
lower productivity.  
Michalski, Creighton and Jackson (2000) undertook a study to investigate the impact of 
merger on job satisfaction from a university affiliated hospital in Canada. The findings 
reported a significant negative effect of the changes on job satisfaction. Dissatisfaction 
was attributed to the lack of participation in the restructuring exercise, low job prospect 
and advancement and increased workload due to the effect of internal changes in working 
operation and program management.  
Wynne (2003) found a negative relationship between merger and job satisfaction. The 
study reported that neglect of employee involvement and participation of the restructuring 
process decreased their job satisfaction and increased intention to quit. Also, the effect of 
the merger weakened the bond and interpersonal relationship among co-workers which 
contributed to employees low job satisfaction.  
Similarly, Nickels (2002) and Parry (2003) found a negative effect of merger on job 
satisfaction. The finding was attributed to disruption of the collective bond among 
employees. Moreover, Ambrose and Cropanzano (2003) concluded that the aftermath of 
mergers that resulted in changes in employee work and lower job status had a significant 
negative effect on job satisfaction. Nikandrou, Papalexandris and Dimitris (2000) also 
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reported a negative impact of merger on employees‟ behavior which resulted in low 
morale, job dissatisfaction and high intention to quit among employees.  
In addition, Covin, Sightler, Kolenleo and Tudor (1996) found a negative effect of merger 
on employee job satisfaction. The study indicated that employee‟s negative attitude was 
due to their dissatisfaction to the merger process and changes in the work routine 
aftermath of the change. Likewise, Cartwright and Cooper (1996) reported a significant 
negative relationship between merger and job satisfaction due to changes in routine in 
terms of new task and responsibility.  
In line with these several arguments of mergers been negatively related to job satisfaction, 
Martin (2007) indicated that the probable reason for the negative outcome is a result of the 
neglect of diverse culture among these separate entities before the amalgamation. In a 
more recent study, Clarke and Salleh (2011) examined the impact of mergers on 
employees in the financial institution. The findings from the qualitative study reported that 
cultural difference among the separate corporate entities affected employees significantly. 
This resulted in uncertainty and job dissatisfaction aftermath of the merger. Culture clash 
over the years is seen to have a unique hold on members attitudes since values, norms and 
pattern of working life derive from such cultures. This is an undeniable fact that mergers 
have negatively affected employee job satisfaction.  
From the above review, the study assumes that the impact of mergers goes beyond mere 
changes but rather, direct changes in the work pattern, social relationship that exist among 
employees and organizational culture. Mergers that disrupt the regular work routine and 
bond among employees would result to job dissatisfaction and frustration among 
employee in Ghana Revenue Authority.  
Nonetheless, others studies have found evidence of a positive relationship between 
mergers and job satisfaction. Lim (2014) explored the impact of merger on staff job 
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satisfaction in the public health sector from a quantitative approach. The outcome of the 
study found a positive impact of the merger on employee job satisfaction. Findings 
indicated that continuous support from management and co-workers, employees‟ 
adjustment to the changes and awareness of frequent reforms within the organization 
increased their job satisfaction. Findings further indicated that the length of time after the 
merger implementation contributed to employees‟ positive attitude to work.   
Similarly, a study conducted by Geete (2011) explored the impact of merger in Asia. The 
author found that the outcome of post merger among the two banks resulted to a 
significant benefits to both the firm and employees. Hence, a significant positive 
relationship between mergers and job satisfaction was found among employees in Asia. 
The study reported that most of the employees were satisfied with the merger and related 
outcome that boosted their career advancement, better incentives, salary, and improved 
work activity.   
Consistently, Shah (2009) examined organizational change and merger without the variety 
of job loss and its effect on job satisfaction and the author found a significant positive 
effect on employees‟ job satisfaction. The findings indicated that job security and 
maintenance of team members after the restructuring and similarities in culture that shaped 
work flow contributed to employees‟ positive attitude to work. This explicitly shows that 
effect of merger that resulted to no job loss, substantive benefits and improvement in 
employees work activity resulted in job satisfaction.  
Also, Amiot, Terry, Jimmieson and Callan (2006) investigated the effect of merged 
aircraft maintenance organization on employee attitude. The study revealed that coping 
methods employed by management to help employees adapt to the new changes and work-
related stress reshaped employees‟ work attitude in positive way and increased their 
performance levels. Hence, strategic coping and identification with the merger 
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significantly affected employees‟ job satisfaction positively. In a longitudinal study by 
Rafferty and Restuboug (2010) confirmed that effective communication by management 
during and after the merger process contributed to employee‟s high level of satisfaction 
with their work. The authors further emphasized that, commitment mediated the 
relationship between job satisfaction and turnover intention of employees in a post-merged 
organization. 
In a survey of three Dutch hospitals, Van Dam (2005) explored reorganization and 
mergers involved with job change on employees. Findings revealed that better rewards 
system positively affected employee satisfaction level aftermath of the merger. Another 
study conducted in Germany showed an impressive result of overall satisfaction 
experienced by employees in a recently merged health organization (Van Dick, Wagner 
&Lemmer, 2004). A sample size of 450 employees was used to determine the effect of 
merger on employee job satisfaction and other behaviors under the study. The study 
reported a significant positive relationship between merger and job satisfaction due to 
employees‟ strong identification with their respective organization and newly formed 
business. In line with these studies, Van Knipenberg and van Schie (2000) indicated that 
the level of identification by employees to their respective organization before and after a 
merger resulted to high job satisfaction.  
Again, Kernan and Hanges (2002) found a positive effect of merger on job satisfaction in 
the pharmaceutical organization. The impact of the restructuring resulted to job 
enrichment derived from the job redesign. Similarly, a survey conducted among 121 
employees in the Lesotho Highlands Development Authority reported a positive effect on 
employees‟ job satisfaction (Mahloane& William, 2009). The findings revealed that 
increase job satisfaction was due to the substantial benefits derived in terms of improved 
work activities and work flexibility aftermath of restructuring. In line with the above 
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studies position, the impact of the merger in Ghana Revenue Authority (GRA) that result 
in a better working condition, job enrichment, career advancement and effective training 
to update employees' skills would lead to a positive relationship between merger and job 
satisfaction.  
Based on the foregoing empirical review on merger and job satisfaction, most of the 
studies have been directed to a negative effect of merger on job satisfaction. In other 
words, the effect of merger results to job dissatisfaction among employees, nonetheless, 
few studies found a positive relationship between merger and job satisfaction. This study 
wants to gauge this outcome from studies that reported a negative relationship between 
merger and job satisfaction in Ghana. Hence, this study predicts that merger would have a 
negative effect on employees‟ job satisfaction in Ghana Revenue Authority (GRA).  
2.4 Turnover Intention 
The term turnover intention has been used interchangeably, for instance intention to quit, 
intention to leave or intention to turnover (Carmeli, 2005).  Turnover intention simple 
means an individual intention to quit their organization in the future and is a direct 
precursor to actual turnover. However, scholars have defined turnover intention very 
cutely, for instance, Lee, Murrman, Murrman and Kim (2010) referred to turnover 
intention as a relative strength of an individual intent to leave the organization. Sousa-
Poza &Henneberger (2002) defined turnover intention as the probability of an individual 
leaving or quitting his or her present place of work within a certain time frame. Sager, 
Giffeth and Hom (1998) emphasized that intention to stay or leave is based on one‟s 
mental decision on the current job and subsequent behavior.  
The concept has been attributed to a behavioral aspect of a person‟s intention to leave. 
This estimated likelihood is based on antecedent factors like job satisfaction and emotional 
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attachment to one‟s organization (Bigliardi, Petroni& Ivo Dormio, 2005). In the context of 
this study, turnover intention was defined using Miller, Katerberg and Hulin (1979) 
definition as a “withdrawal cognition process by an employee”.   
There are three components that explain one‟s intention to quit namely attitudinal, 
decisions (emotional and cognitive) and behavioral intentions (Mobley, 1977). The 
emotional and cognitive decisions to leave is based on a sequence state of mindset that is, 
a precise mindset to quit, intention to search for alternatives and the final decision to stay 
or leave. This gives a clear indication that turnover intention is an individual choice to quit 
based on a psychological response. In line of this notion, Griffeth, Hom and Gaertner 
(2000) asserted that an employee intention to quit is a psychological response to specific 
organizational conditions which are based on a continuum of organizational withdrawal 
behaviors which include: the intention to search for job elsewhere, intention to quit and 
behaviors such as absenteeism, tardiness and actual turnover. 
Studies (Choi, 2011; Kim, 2012; Khan, 2014; Price, 2001) have stressed that intention by 
employees to leave an organization is triggered by various factors. Some of which include 
financial rewards, level of work control or autonomy, promotion, work-related stress, 
organizational climate, burnout and level of commitment to the organization. Therefore, 
the degree to which these factors influence employee‟s behavior and attitude can lead to 
high intention to quit and actual turnover (Bothma & Roodts, 2013). 
Within a highly competitive business environment, a study has proven that employees are 
the soul or valuable resource of an organization (Khan, 2014) whereby turnover intention 
are mostly seen among well trained and experienced employees. Organizations have 
recognized this challenging issue and impact on employees‟ performance level in order to 
reduce such behaviors.  
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Nevertheless, research has indicated that turnover intention to some extent can be an 
advantage to employees and disadvantage to organizations (Mitchell, Holtom, Lee, 
Sablynski & Erez, 2001). Active job search behavior by an employee is a response to 
much better working opportunities, benefits and job enrichment (Van Dam, 2003) whilst a 
demerit for organizations in terms of loss of valuable and skilled workforce, low morale 
and productivity, absenteeism and increased attrition (Amah, 2009; Griffeth, Hom & 
Gaertner, 2000; Zhou, Long & Wang, 2009). A study by Karatepe and Ngeche (2012) 
reported that employees who intend to quit their workplace tend to render poor service and 
corrode organizational effectiveness. Therefore, turnover intention is a good proxy 
indicator of actual turnover (Griffeth, Hom & Geartner,2000; Price, 2001) and early 
detection of turnover intention among employees‟ would be more useful than taken 
remedial action when voluntary turnover occurs. A study by Hatton and Emerson (1998) 
reported that one factor to reduce turnover intention and actual turnover among employees 
is the person-environment fit. This means the degree of relevancy and compatibility 
between employees and the organization. 
In relation to the aforementioned discussion on turnover intention which is a close 
predictor of actual turnover, this research seeks to examine the effect of merger on 
turnover intention. This because turnover intent is often used as the final outcome variable 
in studies because it is easier to measure and tends to be more accurate (Lambert & 
Hogan, 2009). Also, due to the difficulty in access employees who have already left to 
determine why they really quit (Firth, Mellor, More &Loquet, 2004) makes the study of 
turnover intention more appropriate than actual turnover in this context. 
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2.4.1 Empirical Review of literature on Merger and Turnover Intention 
A study by Paruchuri, Nerkar and Hambrick (2006) reported that attainment of success 
and value after a merger depends largely on the retention and effective utilization of 
critical talents of employees. The authors further emphasized that, there is a need to ensure 
lower turnover intention since it's a close predictor of actual turnover of employees. In line 
with this position, significant studies and research work have identified that merger has 
affected employee‟s behavior, specifically turnover intention in merged organizations 
(Cohen & Golan, 2007; Shield & Ward, 2001). 
In a recent study by Cho, Lee and Kim (2014) examined the relationship between merger 
and turnover intentions. The study was conducted among 222 employees in a merged 
Korean company and found that the merger outcome was unfavorable to employees that 
lead to high turnover intention. Findings further indicated that egoistic deprivation of 
resource allocation and incentives to their job contributed to employee‟s intention to quit. 
This was supported by Marmenout (2010) in an experimental study who explored how 
employees make sense of mergers. Found that higher perceived uncertainty among 
employees due to greater dysfunctional outcomes increased their intention to quit. 
 
Similarly, Kiefer (2005) in a longitudinal study reported that employee‟s dissatisfaction 
with the merger process and outcome resulted in anxiety and frustration, hence positively 
affected their intention to quit from the organization. In addition, Siegel and Simons 
(2008) revealed that turnover intention was reported high among employees in 
organizations that underwent merger. In England, a study by Cortvriend (2004) found that 
repeated mergers affected employees‟ intention to quit. The study concluded that due to 
organization instability as a result of the frequent restructuring, affected employees morale 
and satisfaction in an ever ceasing merger. It rather clearly from these empirical evidences 
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above that merger has lead to employee‟s intention to quit due to dissatisfaction and 
uncertainty about both process and end outcomes. 
In Canada, Armstrong-Stassen and Cameron (2003) examined the effect of merger in the 
health sector. The study found a significant positive effect of merger on employees‟ 
turnover intention. The increased turnover intention among employees was due to 
unfavorable experience and dissatisfaction after the merger. Also revealed that decreased 
in resource and budget allocation as well as closure of some department affected 
employee‟s work and working hours which contributed to their intention to quit.  
Consistent with previous studies highlighted above, May and Rosenfield (2004) in their 
study reported a significant positive relationship between merger and turnover intention. 
The study concluded that turnover intention was significantly high among young 
employees due to their weak attachment with the organization relative to older employees 
who had a strong attachment to the organization. Hence, the study advocated that to 
reduce turnover intention, the need for post-merged organization to adopt strategies to 
improve work condition which leads to greater job satisfaction and attachment by 
employees. Nonetheless, Jones (2000) in his study found an insignificant positive 
relationship with turnover intention among employees in a recently merged hospital. 
 
On the other hand, other studies differ to the above findings. In an empirical study, 
Sumaiya (2010) found a negative effect of mergers on employees‟ turnover intention 
within the commercial banks in Pakistan. The study indicated that lower turnover intention 
among employees decreased significantly, which was attributed to their identification with 
the newly merged organization. Similarly, Chambers and Honeycutt (2009) investigated 
the mega merger within the telecommunication industry and its effect on employee‟s 
turnover intention and other variables. The findings from the study found a negative 
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relationship between mergers and turnover intention due to significant work improvement 
in employees‟ job. Samuel and Chipunza (2009) explored the reason behind the negative 
effect on turnover intention and suggested that job security and career advancement 
aftermath of such restructuring contributed to employees‟ intention to stay.  
Another study by Martin and Roodt (2007) reported a negative effect of mergers on 
turnover intention due to increase satisfaction aftermath of the merger. Van Dick, Wagner 
and Lemmer (2004) reported a decrease in turnover intention in post-merger. Findings 
indicated that due to noninterference of the restructuring on employee‟s core work routine 
as well as strong identification to their organization increased their intention to stay.  
On the basis of the above empirical evidence, this study seeks to align to other studies that 
reported a positive relationship between merger and turnover intention. Hence, seeks to 
gauge these findings in a public sector namely Ghana Revenue Authority.  
However, in reference to the third objective, the study seeks to explore the relationship 
between the outcome variables (job satisfaction and turnover intention) to clearly 
understand the direction and association. 
2.5 Empirical Review of literature on Job Satisfaction and Turnover Intention 
Job satisfaction and turnover intention have been major themes in the organizational 
literature, especially with regards to the prediction of voluntary turnover (Karsh, Booske 
& Sainfort, 2005). Therefore, the relationship between these concepts has been debated 
over the years. Some studies have indicated a positive relationship whilst others have 
reported a negative relationship respectively (Mahdi, Zin, Nor Sakat &Naim, 2012; 
Moore, 2002).  
Extant studies and research (Chan & Morrison, 2000; DeConinck& Stilwell, 2004; McBey 
& Karakowsy, 2001) have pointed that job satisfaction is negatively correlated to turnover 
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intention among employees. For instance, Sachdeva (2014) in an empirical study on work 
attitude and turnover intention in India, the study found that dissatisfied employees were 
actively searching for new opportunities whilst satisfied employees showed lower 
intention to quit. Hence, job involvement contributed significantly to employee‟s positive 
attitude to work and intention to stay. 
In a Bangladesh context, Rahman and Iqbal (2013) examined the relationship between job 
satisfaction and turnover decision among employees in the financial sector. A survey of 
eight private commercial banks in Bangladesh was used to explore the interaction. The 
results of the study indicated that attractive basic salary, fringe benefits (like educational 
reimbursement and health insurance), work schedule, autonomy and corporate image 
reduced employee‟s turnover intention. 
In addition, the correlation between job satisfaction and turnover intention among 
employees can be moderated based on indicators like pay, workload and performance. 
Example Issa, Ahmad and Gelaidan (2013) reported a significant negative relationship 
between the five dimensions of job satisfaction and turnover intention, namely work, co-
workers, promotion, supervision and pay satisfaction which reduced employee‟s intention 
to quit.  
In Nigeria, Mbah and Ikemefuna (2012) empirically evaluated three facets of job 
satisfaction on employee turnover in Total Nigeria PLC. The authors concluded that 
greater level of satisfaction in terms of pay, nature of work and effective supervision 
negatively reduced employee‟s turnover intention and increased retention. It was evident 
that, standard pay structure strongly predicted employees‟ retention in the organization.  
This was also reiterated by Mahdi, Zin, Nor Sakat and Naim (2012) inferred that the low 
turnover intention was due to a favorable work environment that benefited employee‟s. In 
other words, intrinsic satisfaction in terms of work achievement, recognition, promotions 
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and career advancement within organizations resulted to a negative relationship between 
job satisfaction and turnover intention among employees. 
Consistently, other studies (Shropshire & Kadlec, 2012; Westlund& Hannon, 2008) have 
reported a negative relationship between job satisfaction and turnover intention in the 
developed world. According to these studies, nine facets of employee job, namely 
supervisor support, rewards, promotion, basic pay, effective communication, work 
conditions and schedules and interpersonal relationship contributed to lower turnover 
intention. In addition, Steven and John (cited in Ali, 2007) also reported a significant 
negative relationship between nine facets of job satisfaction and turnover intention. Pay, 
promotion, supervision, benefits, rewards, working condition, the nature of the work, 
communication and co-worker were all negatively related to turnover intention among 
employees. 
Again, a study by Milt, Fitzpatrick and McNulty (2010) reported a significant negative 
relationship between job satisfaction and turnover intention. The results of the study 
indicated that satisfaction to one‟s current position that served as a great platform for 
career advancement, personal growth and recognition negatively affected employee‟s 
turnover intention. MacIntosh and Doherty (2010) found a significant negative 
relationship between employee job satisfaction and turnover intention in the fitness 
industry. Consistently, a study by Castle, Engberg, Anderson and Men (2007) among 
employees in the health sector pointed that high rewards contributed significantly in 
employee‟s greater job satisfaction which affects their turnover intention negatively.  
 
Other studies have stressed that this negative relationship between job satisfaction and 
turnover intentions can be attributed to other variables that is organizational climate, 
culture, support and personal experience (Jones, Chonko, Rangarajan, Roberts, 2007; 
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Silverthorne, 2004; Van Scotter, 2000). However, Wright and Bonett (2007) asserted that 
employee‟s who are satisfaction with their work tends to stay longer in the organization. 
Also, increases employees‟ productivity level and contribute to the organization 
competitive advantage.  
Ghiselli, La, Lopa and Bai (2001) reported that, facets of job satisfaction in terms of high 
remuneration/ pay (fringe and infringe benefits) negatively related to turnover intention. 
This suggests that, employees who exhibit greater satisfaction levels also exhibit high 
work performance due to contentment which reduces their intention to quit. Van Scotter 
(2000) reported in his study that high performance and reduced workload among 
employees resulted to job satisfaction been negatively related to turnover intention within 
the organization. Another study by Lu, Lin, Wu, Hsieh and Chang (2002) advocated that 
the negative relationship between job satisfaction and turnover was influenced by 
commitment to both the job and the organization. Despite empirical studies that 
maintained a negative correlation, there seems to be an opposing perspective on this 
relationship.   
Other studies reported that job satisfaction is inverse linked to turnover intention (Karash, 
Booske & Sainfort, 2005; Schermerhorn, Hunt & Osborn, 2000). For instance, Murrar and 
Hamad (2013) argued that there is a reciprocal link between job satisfaction and turnover 
intention that is lower job satisfaction increases turnover intention among employees in a 
technology firm in Palestine. Another study by Shader, Broome, Broome, West and Nash 
(2001) investigated the relationship between job satisfaction and turnover intention. The 
result of the study indicated that unfavorable work environment in terms of job stress, 
group inertia and cohesion contributed to employees‟ turnover intention. Hence, Moore 
(2002) asserted that the level of job satisfaction is a constituting factor that predicts 
employee‟s urge to leave their organization. 
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Similarly, Barak and Levin (2001) examined the association between job satisfaction and 
turnover intention. The study reported that dissatisfied employees showed high interest to 
quit. Hence, such decision was attributed to the varied options available to employees 
within the job market. Again, perceived opportunities in career advancement strongly lead 
to turnover intention (Mosadeshrad, Ferlie& Rosenberg, 2008). Also supported by Fisher 
(2000) and Mobley (1977) who attributed the inverse relationship (job dissatisfaction and 
turnover intention) in terms of intensive work and time pressure, lack of creativity and 
innovation by employees increased their intention to quit.  
On the other hand, Kharti and Fern (2001), Sarminah (2006) in their separate study found 
a moderate correlation between job satisfaction and turnover intention. The authors 
suggested that the outcome of the study was attributed to other variables such as burnout 
and job stress. Hence, not necessarily that job dissatisfaction would always lead to 
increasing turnover intention. Silverthorne (2004) found that workplace culture and 
person-environment contributed to increase job satisfaction and reduced turnover intention 
among employees.  
In summary, extant studies have reported that high job satisfaction among employees 
reduces their turnover intention. Also, the extent of fulfillment, fair treatment in both 
rewards and responsibility of employees affect one‟s intention to leave or stay in an 
organization. In view of the above empirical studies, the researcher again reckons to 
support studies and research work that have indicated a negative relationship between job 
satisfaction and turnover intention. This study wants to gauge the negative relationship 
between job satisfaction and turnover intention among employees in Ghana revenue 
authority.  
 
 
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2.6 Conceptual Framework 
The study reviewed some theories in view of enhancing the appreciation of the effect of 
mergers, on job satisfaction and turnover intention. The core theories that grounded the 
study was the system theory and organizational justice theory by Ludwig von Bertanlanffy 
and Greenberg respectively. Based on the theoretical and empirical reviews, a model 
illustrated in Figure 2.1 was conceptualized to reflect the impact of merger on employees‟ 
work-related attitude and behavior in the study. The model illustrated that merger would 
affect employee job satisfaction negatively and turnover intention positively as well as a 
negative relationship between job satisfaction and turnover intention.  
 
Figure 2.1: Hypothesized Merger-Job Satisfaction-Turnover Intentions Model 
 
 
 
  
  H1- 
 
 H3- 
 
 H2+  
  
Job  
Satisfaction 
 
Merger 
      Job 
Satisfaction 
Turnover  
Intention 
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2.7 Research Hypotheses 
H1: Employees’ perception of merger will be negatively related to job satisfaction. 
H2: Employees’ perception of merger will be positively related to turnover intention. 
H3: There will be a significant negative relationship between job satisfaction and 
turnover intention. 
 
 
2.8 Overview of Ghana Revenue Authority (GRA) 
The Ghana revenue authority is a semi-autonomous public institution established by law 
as a corporate body, to replace the Customs, Excise and Preventive Service (CEPS), the 
internal revenue Service (IRS), Value Added Tax Service (VATS) and the Revenue 
Agencies Governing Board Secretariat (RAGB) for the administration of taxes and custom 
duties in Ghana. The passage of the GRA Act in December, 2009 provides the legal 
framework for the rebirth of Ghana‟s revenue system through integration and 
modernization. The establishment law is the Ghana Revenue Authority Act, 2009 (Act 
791). Passage of the law was to ensure an integrated internal revenue service (IRS) and 
Value Added Tax Service (VATS) into domestic tax operations on functional lines. In 
addition, integrate the management of Domestic Tax and customs as well as modernize 
Domestic Tax and Customs operations through the review of processes and procedures 
within the revenue agencies. 
Moreover, the restructuring within these separate agencies was to eliminate fragmentation 
of domestic tax administration between the three agencies resulting in revenue losses, 
duplicated support functions, systems and structures across the agencies. Again, pursuit of 
independent reforms by the revenue agencies-ISO certification at Customs, 
computerization at Customs and VATS, late computerization at the IRS as well as provide 
a strong, unified headquarters to support and manage revenue administration and customs 
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in a holistic manner. The GRA present a new identity for all the previous revenue agencies 
in the country. This means a unitization of the administration of taxes and customs duties 
in Ghana.  
The merger of the three revenue agencies into an integrated and modernized revenue 
authority is part of a worldwide trend in which separate revenue agencies are brought 
together to achieve efficiency and effectiveness. Additionally, reforms in revenue 
administration are to provide significant benefits to both taxpayers and the organization as 
a whole. These includes, a well-defined command structure for tax and customs revenue 
administration, enhancement of the departmental flow of information within the Authority, 
one-stop-shop service for taxpayers for the administration of returns and payments of 
taxes as well as customer service delivery. The most essential benefit is to ensure equitable 
distribution of the tax burden, greater transparency and integrity.  
The Authority is very strategic in the achievement of national goals. One important 
objective of the integration and modernization process is the review and modernization of 
the process and procedures with the view of improving the quality of service delivery to 
taxpayers and the general public, create a customer-oriented revenue authority and 
enhance voluntary tax compliance. Hence, GRA is grounded on the slogan of integrity and 
fairness in service delivery.  
With regards to the literature review upon which hypotheses have been formulated, the 
next section discusses how the study will be carried out. That is, how the information or 
data was retrieved to help confirm or reject the proposed hypotheses outlined, hence the 
research methodology of the study. 
 
  
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2.9 Chapter Summary 
In summary, the review started with system and organizational justice theories upon which 
the study was grounded on. In addition, congruent with the assertion of Creswell (2009) 
on the components of a literature review, this chapter examined all the variables under the 
study separately. For the purpose of this study, the literature review investigated the 
impact of merger on job satisfaction and turnover intention. Extant literature reviewed 
indicated a significant negative relationship between merger and job satisfaction and a 
positive relationship between merger and turnover intention. Again, literature on the 
relationship between job satisfaction and turnover intention was examined. The next 
chapter outlines how the study was carried out in the selected organization. 
  
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CHAPTER THREE 
METHODOLOGY 
3.0 Introduction 
This chapter outlines the processes through which the entire study was conducted. Also, 
explains the choice and justification of the research approach and design, sample size 
determination, research instruments employed, data collection procedures and ethical 
considerations observed in the study. 
3.1 Research Paradigm 
The inception of a study is always preceded by a world view of the researcher (Guba, 
1990). According to Myers and Avison (2002, p.5), research paradigm is defined as “a set 
of beliefs, values and techniques from the fundamental philosophical assumptions which 
define what valid research is and the appropriate methods that can be applied in that 
research”. Four main types of research paradigms have been identified namely positivism 
(also known as post-positivism), realism, constructivism and critical theory.  
This study adopted a post- positivism paradigm that guided the structure of inquiry and 
selection of the appropriate method. Weaver and Oslon (2006) asserted that post-
positivism is commonly aligned with quantitative approach. Creswell (2009) indicated that 
post-positivism makes use of objectives, hypothesis, confirms and disapprove theories 
used in a study as well as explain the outcome of a phenomenon. In line with the 
positivism paradigm, research objectives and hypotheses were formulated in this study to 
provide valid and conclusive findings.  
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3.2 Research Approach and Design 
Several forms of research approaches have been identified namely mixed method, 
qualitative and quantitative approaches (Crowell, 2009). Based on the selected 
philosophical root this study was grounded on (that is positivism), quantitative method 
was employed. Bhattacherjee (2012) indicated that quantitative method ensures objectivity 
in interpretation of responses through a standardized measure. Likewise, Dudwick, 
Kuehnast, Jones and Woolcock (2006) asserted that quantitative approach ensures 
accuracy and prediction of outcomes, testing and validating constructed theories of how a 
phenomenon occurs. In line with these position, quantitative simple deals with quantity, 
that is, the use of large number of data in research study. This allows for easy 
generalization of finding, less expensive and time consuming (Neuman, 2003). Therefore, 
this study seeks to benefits from these outstanding advantages under quantitative 
approach. The study was premised on objective analysis of the findings without any form 
of bias on the part of the researcher and for replication purposes. 
3.2.1 Research Design 
Research design is a structural framework of a study that guides data collection and 
analysis as well as maximize the reliability and validity of research findings (Gratton& 
Jones, 2009). According to Burns and Grove (2003, p.195), research design is “a blueprint 
for conducting a study with maximum control over factors that may interfere with the 
validity of the findings”. Several forms of research design have been identified under 
quantitative approach. For instance, Christensen (2001) and Merriam (2000) identified 
experimental, non-experimental, quasi-experimental research, correlation research and 
cross-sectional survey designs as some of the forms under quantitative approach. This 
study adopted a cross-sectional survey since data were sent and retrieved from respondents 
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within a particular period of time. Thus, Cohen, Manion and Morrison (2005) indicated 
that cross-sectional survey produces a „snapshot‟ of a population at a particular point in 
time. Also, survey design allows collection of primary data at one point in time and 
generalization of research findings obtained from a small group to the wider group 
(Devetak, Glazar &Vogrinc, 2010).  
3.3 Target Population 
Population is a universal set of all elements within a defined location. According to 
Kumekpor (2002), population of a study refers to the number of all units of a phenomenon 
to be investigated that exists in the area of investigation. The population for this study 
consisted employees of the Ghana Revenue Authority (GRA) within the Greater Accra 
Region of Ghana. The justification for the choice of employees in Greater Accra was 
based on the fact that majority of GRA employees were located within Accra and Tema 
environs. The nationwide total population of GRA is estimated around 6,217 employees 
with 60% of them working within the Accra-Tema metropolis in the Greater Accra 
Region.  
Furthermore, the study targeted employees from the three main sub-divisions within GRA 
namely; Domestic Tax Revenue Division-DTRD, Support Service Division-SSD and 
Customs Division-CD. Under the SSD are the finance, administration, research, and 
human resource as well as the information technology departments. DTRD comprises of 
operational employees responsible for domestic direct and indirect taxes which is 
segmented into three main sub-offices; namely large taxpayer (LTO), small taxpayer 
(STO) and medium taxpayer (MTO). In addition, CD constituted employees responsible 
for the administration of customs duties. Hence, based on the research purpose of this 
study, that is, impact of merger on employees; it is extremely relevant and wise to 
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strategically choose this population in order to obtain the desired information on the 
implications of such restructuring had on employee‟s attitude and behavior. 
3.4 Sample and Sampling Techniques 
Sampling is the process of selecting a proportion of the target population to represent the 
entire unit. Therefore, Polit and Beck (2010) indicated that, it is more practical and 
economical to work with samples rather than with large target population. In this study, 
three types of sampling techniques were used, namely purposive, stratified and 
convenience sampling techniques. Purposive sampling allows a researcher to select 
respondents based on unique characteristics and informative nature to achieve the goal of a 
study. Thus, purposive sampling was used to select the organization and employees 
(respondents).  
First, the Ghana Revenue Authority (GRA) was purposely chosen based on the research 
purpose of this study, which is merger. The formation of GRA is attributed to the merger 
of the Value Added Tax, Internal Revenue Service and Customs, Excise and Preventive 
Service and Revenue Agencies Governing Board Secretariat into one semi-autonomous 
authority for revenue generation in Ghana.  Another justification was based on the 
research gap this study seeks to fill within the Sub-Sahara Africa, thus, a Ghanaian 
organization was purposely selected.  
Second, employees who had been present before, during and after the merger process were 
purposely sampled. This was to ensure that respondents sampled for the study provided 
the needed information to drive home the research purpose and objective.   
It is worth noting that GRA is divided into three main sub-divisions namely SSD, CD and 
DTRD. In order to ensure all employees within the sub-divisions or strata are adequately 
and fairly represented in the sampling process, a stratified sampling technique was used. 
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Stratified technique ensures that each unit from the focal group is included and therefore 
be more reliably represented and reduces error due to sampling (Langham, 2000). 
Therefore, the target population was non-homogeneous; hence equal opportunity was 
given to all categories of employees within the various divisions to take part in the study.  
Lastly, convenient sampling was also used to selected respondents from all the sub-
divisions, departments and units within the population. Langham (2000) indicated that 
convenience sampling helps provide information when higher numbers of respondents are 
surveyed and this helps to achieve the sample size needed in a relatively fast and 
inexpensive way. Also, convenience sampling allows respondents to be selected on the 
basis of accessibility to the researcher. Justification for the choice of this technique was 
based on the nature of employees‟ job in GRA in order to reach as many employees 
available and willing to participate in the study. For instance, due to the busy work 
schedule and frequent movement of employees within the DTRD and CD to execute their 
tasks, a convenience sampling was more suitable. 
In addition, the sample for this study was obtained from numerous branches of the DTRD 
offices specifically medium taxpayers‟ offices at Legon, Kaneshie, Tema, Adabraka-
Circle, Agbogloshie, Osu; SSD within the head office and sub-branches within the DTRD 
offices as well as some selected CD offices.  
An inclusion criterion for the selection of the sample was based on the following: First, 
employees must work under the authority body of GRA within the Accra-Tema 
metropolis. Only employees who willingly took part in the study without any coercion 
were included in the study. Also, only permanent employees who were available during 
and after the period of the merger between these agencies(CEPS, IRS, VATS and RAGB) 
were sampled for the study. Second, auxiliary employees namely part-time, contract and 
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national service or internship personnel belonged to the exclusion criterion hence, were 
excluded from this study.  
3.5 Sample Size 
A sample is a portion or part of a population. The need to ensure samples are 
representative of the target population, a sample size was relevance. In GRA, a total 
nationwide population is estimated around 6,217 employees with 60% of employees 
working within the Greater Accra Region. Hence, 60% of 6,217 represent over 3,730 
employees. From Krejcie and Morgan‟s (1970) table, a population of 3,500 above, a 
sample size of 346 is a good representation of the target population. Thus, three hundred 
and forty six (346) employees were sampled from all the three divisions of the GRA 
namely; the Support Service Division (SSD), Domestic Tax Revenue Division (DTRD) 
and Customs Division (CD). 
 In line with Krejcie and Morgan‟s (1970) sample size determination, other authors like 
Glenn (1992) asserted that the validity of a study population estimated around 6000 at 
95% confidence level, a sample size of 253 and above is required. Also, Dillman (2000) 
emphasized that a sample size more than hundred (100) is sufficient to provide a fair 
representation of the study population.  
3.6 Research Instruments 
In social Science, the use of questionnaires is one of the most widely used research tool. In 
order to evaluate the research objectives and hypotheses in this study, standardized 
questionnaires were the principal instrument used. The rationale for adapting standardized 
questionnaire was based on (1) instrument has been scientifically tested and widely used 
(2) high reliability, consistency, sensitivity and objectivity. Neuman(2003) indicated that 
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most standardized questionnaires are closed-ended form which allows easy coding and 
analysis of responses. Therefore, due to the aim of this study to obtain large amount of 
data within a relatively short time frame, the use of questionnaire was appropriate.  
Therefore, the study focused on three main variables namely merger, job satisfaction and 
turnover intention in which standardized questionnaires were adapted for each variable. 
The overall structure of the questionnaire constitutes four (4) sections, namely 
demographic information, merger-related statement, job satisfaction and turnover intention 
items respectively.  
Section A: Demographic Variables 
This section was developed to provide information on employees‟ demographic 
characteristics such as gender, age, educational background, length of service and job title 
respectively. The levels of measurement for this section were in a continuous, interval and 
numerical forms. 
Section B: Merger Scale  
Satisfaction of merger scale developed by Buono Bowditch and Lewis (1985) was adapted 
to measure employee‟s perception of mergers. The instrument has been widely used in 
articles and journals, as such, found to be effective in evaluating a person‟s perception or 
opinion of merger-related issues. Items have been used by Covin, Sightler, Kolenko and 
Tudor, (1996) in their study which yielded a 0.77 alpha value. Also, the reliability 
coefficient for the scale is reported to be 0.79 in a study by Fischer, Greitemeyer, Omay 
and Frey (2007). Some of the items are “my organization has been strengthened by the 
merger”. The scale is in a five-point Likert format ranging from “1-strongly disagree to 5-
strongly agree. 
 
 
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Section C: Job Satisfaction Scale 
Job satisfaction was measured using Minnesota Job Satisfaction Questionnaire (MSQ) by 
Weiss, Davis, England and Lofquist (1967). The scale has been scientifically tested, yields 
an exceptional coefficient alpha (ranging from 0.85 to 0.91) and a well known instrument 
in assessing job satisfaction in literature (Fields, 2002). On the basis of the psychometric 
properties of MSQ, this instrument helps to measure several facets of the job to determine 
the overall degree of job satisfaction. According to Hirschfield (2000), multidimensional 
measures of job satisfaction contribute to a deeper understanding of the study variable. 20 
MSQ-short version items were adapted and used in the study. Some of the items contained 
in the scale were modified to suit the cultural context of the study. Items like “competence 
of my supervisor in making decision” constituted some of the items on the scale which is 
anchored on a five-point Likert response ranging from not dissatisfied=1 to extremely 
satisfied=5.  
Section D: Measurement of Turnover Intention 
Intention to leave the organization was measured by 3 items on a five –point likert scale 
based on the definition by Mobley et al. (1977). Cohen and Golan (2007) turnover 
intention scale was adapted. The standardized scale included items such as “I think a lot 
about leaving this organization; as soon as it is possible, I will leave this organization”. 
Responses were represented on a Likert scale from 1-Strongly Agree, 2- Agree, 3-Neutral, 
4- Disagree-4 and 5-Strongly Disagree. The reliability coefficient for the scale is reported 
to be 0.80, displaying good internal consistency (Jaros, 1997). 
3.7 Source of Data 
Both primary and secondary data were used to achieve the study objectives. Secondary 
data are information and facts that already exist and used for different purposes whilst 
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primary data are firsthand information obtained from the field with the aid of 
questionnaires, interviews or both. Also Booth, Colomb and Williams (2008) emphasized 
that primary data sources provide raw data used for testing hypotheses and serve as a basis 
for confirming or rejecting a study claims. In this study, primary data was gathered with 
the aid of a structured questionnaire in retrieving firsthand information from respondents 
in GRA. Secondary data was retrieved from documents and website of the GRA, monthly 
corporate magazines and annual reports. 
3.8 Pilot Test 
Prior to the main data collection, the researcher carried out a pilot test among 20 
employees in the small taxpayer‟s office, a sub-branch of GRA at North Kaneshie within 
the environs of Accra. The selection of 20 respondents for the pre-testing was acceptable 
because Saunders et al. (2007) confirms that a minimum of ten (10) respondents are 
sufficient to include any variations in the population.  
Therefore, pilot test helps to reveal and correct weakness in the survey instrument if there 
are any (Kothari, 2004). Similarly, Gall, Borg and Gall (1996) asserted that pilot test does 
not only facilitate in checking the reliability of the items but also to enable the researcher 
make the needed corrections if necessary. Likewise, Greenfield (1996) stated that a pilot 
test helps to fine-tuning a design through rehearsal of the instrument and procedures.  
Reliability test was computed using SPSS version 16. Table 4.1 shows the reliability 
statistics produced from the Cronbach‟s alpha consistency method for the various 
constructs. Cronbach's alpha measures how well a set of items measures a single one-
dimensional latent construct. According to Cronbach (1951) an instrument with an alpha 
level of .60 and above indicate that the instrument is reliable, hence, the questionnaires 
was acceptable to retrieve information from respondents. 
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Table 3.1: Reliability Analysis of Constructs on Merger, Job Satisfaction and 
Turnover Intention, Using Cronbach’s Alpha Consistency Method 
Variables                   Alpha Value                Number of Items          Valid Cases  
Merger                                  .63                              4                                      20 
Job satisfaction                     .92                            20                                    20 
Turnover intention                .94                             3                                     20  
Source: Field data, 2015. 
3.9 Data Gathering Procedure and Administration of Research Instrument 
Prior to the data collection stage, an official introductory letter obtained from the 
Department of Organization and Human Resource Department, University of Ghana 
Business School was sent to the headquarters of the Ghana Revenue Authority. This 
sought to inform management of the research to be undertaken in their organization. In 
addition, seek management support to ensure co-operation of employees in all branches. 
Upon approval granted by the Human Resource Commissioner at the head office of the 
Authority, questionnaires were distributed to employees (respondents) in the approved 
branches for commencement of data collection. 
Another introduction letter was sent to selected metro and divisional heads of the approved 
branches where data was to be collected. Brief introduction of the research purpose and 
relevance of the study was communicated to respondents. This was to ensure that 
respondents had a better clarity and appreciation of the study and respond appropriately to 
questions posed. A total of 346 questionnaires were administered.  
Control measures were put in place to avoid contract workers, part-time workers and other 
auxiliary employees from being part of the study. With the aid of metro-heads and 
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assigned individuals that assisted the researcher in the data distribution, all permanent 
employees were identified during the process. The entire collection of the data lasted 
within six weeks of which 313 questionnaires were retrieved at the end of data collection 
exercise. 
3.10 Ethical Consideration. 
Cohen, Manion and Morrison (2004) stressed on the fact that the rights of respondents 
must be observed in the event of any research process. In the conduct of this study, the 
following ethical considerations were observed;  
First, respondents were briefed on the purpose of the study and informed consent was 
solicited from respondents by the researcher. Second, voluntary participation of 
respondents was adhered to without any form of pressure on the part of the researcher. 
This ethical consideration is in line with the Nuremberg Code (1949) which stated that “all 
research participants must be voluntary”, hence, no respondents was induced or coerced to 
participate in the study.  
Third, the right of the respondent(s) to redraw from the research process was observed. 
That is, respondents who were no longer interested in providing information to the 
researcher were free to opt out without any form of pressure from the researcher.  Fourth, 
privacy of respondents was strictly observed by ensuring that all the questionnaires 
administered did not indicate any section for the respondents‟ name. This was to avoid 
revealing respondents identity. 
In addition, as a way to guarantee confidentiality and anonymity, certain sensitive 
questions were excluded in the demography like the names of the respondents, religious 
background and telephone numbers. Likewise, respondents were also assured that 
information obtained would be used solely for academic purpose. Hence, all information 
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obtained was strictly held confidential and not shared with any other person, authority 
figure or departmental heads. 
3.11 Data Analyses 
This section discusses the descriptive and inferential statistics that were employed for 
analyzing the data collected for the study. The statistical software that was used for 
analyzing the survey data gathered was Microsoft Excel and IBM Statistical Package and 
Service Solution version 16.  
Prior to the statistical analysis of the data collected, data cleaning and handling of missing 
values were done. Also, each questionnaire assigned to respondents was verified for 
completeness and consistency of response as well as incomplete questionnaires was 
excluded in the data entry. 
According to Pallant (2001), descriptive statistics expresses the characteristics of any 
study‟s sample through the provision of summary statistics such as mean, median or 
standard deviation for continuous variables, or frequencies on how many people gave each 
response for categorical variables. In this study, demographic features of employees were 
examined using descriptive statistics such as frequency, percentages in a table form. 
 
In terms of the inferential statistics, linear regression and Karl Pearson Product Moment 
Correlation Coefficient analysis were used. The rationale behind regression is to provide a 
powerful and accurate prediction of outcomes as well as establish causal inferences (cause 
and effect relationship) between observed variables. In other words, estimate the 
relationship between variables (independent and dependent variables) and infer a causal 
relationship between independent and dependent variables. Regression formula is 
represented in a mathematical form as Y=β0 + β1 X+µ. In order to ascertain the strength 
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of the relationship, simple linear regression was used to test hypotheses one and two 
namely, H1: Employee perception of merger will be negatively related to job satisfaction; 
H2: Employee perception of merger will be positively related to turnover intention. In 
addition, basic assumption such as linearity and normality under simple linear regression 
was tested. Hence, testing of these assumptions is in line with Pedhazer (1997, p. 33) 
statement who emphasized that “knowledge and understanding of the situations when 
violations of assumptions lead to serious biases, and when they are of little consequence 
are essential to meaningful data analysis”.   
In addition, Pearson correlation (also known as Pearson r) measures the strength of a 
relationship between two variables. The association can be measured on an interval scale 
or a ratio scale. Correlation values range between +1 (positive relationship) and -1 
(negative relationship) inclusive, hence the signs depict the direction of the relationship 
between the variables. Hence, Pearson correlation was used to analyze hypothesis three of 
this study: There will be a significant negative relationship between job satisfaction and 
turnover intention. 
3.12 Conclusion 
In summary, this chapter outlined how the study was conducted. A quantitative research 
approach and cross-sectional survey design were used to retrieve information from 
respondents within the GRA. A stratified, purposive and convenience sampling technique 
were used. Both primary and secondary data were used as well as ethical consideration 
was observed in the study. Karl Person-Product Moment Correlation and simple linear 
regression were the main statistical instruments used to test the research hypotheses.  The 
next chapter presents the data findings of the study. 
 
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CHAPTER FOUR 
DATA ANALYSES AND DISCUSSION OF FINDINGS 
 
4.0 Introduction 
The key aim of the study was to determine how merger significantly affects employee‟s 
job satisfaction and turnover intention. In addition, the study sought to investigate the 
relationship between job satisfaction and turnover intention. Therefore, the chapter 
presents the results of the study and discusses the findings with reference to the literature 
reviewed in chapter two. The order of presentation in this chapter includes demographics 
of the respondents, test of statistical assumptions, and testing of the stated hypotheses as 
well as discussion of the research findings. The relationships between the main variables 
were tested using simple linear regression and Pearson correlation coefficient. 
4.1 Descriptive Characteristics of Respondents 
This section provides a summary of the preliminary descriptive analysis of respondents 
socio-demographic characteristics in terms of gender, age, and educational level, length of 
service as well as job position occupied. These characteristics provide a general overview 
of the distribution among respondents sampled within Ghana Revenue Authority (GRA).  
 
 
 
 
 
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Table 4.1: Sex of Respondents 
Variable           
Frequency Percent(%) 
Male 186 59.4 
Female 
127 40.6 
Total 313 100 
Source: Field data, 2015 
Result from Table 4.1 above showed that out of 313 employees surveyed from Ghana 
Revenue Authority (GRA), 127 employees (representing 40.6%) were females whereas 
186 employees (representing 59.4%) were males. This is evident from the table above 
where the males outnumber the females. 
 
Table 4.2: Age of Respondents 
Age Frequency Percent(%) 
21 -30 years 16 4.7 
31 – 40 years 85 24.7 
41 -50 years 138 49.1 
51 and above 74 21.5 
Total 313 100 
Source: Field data, 2015 
With regard to the ages of employees of the GRA in the Greater Accra region, the result 
revealed that 138 employees fell within the age range of 41-50 years (representing 49.1%) 
which is the age group with the highest respondents. 85 employees (representing 24.7%) 
were within the age range of 31-40 years, 74 employees (representing 21.5%) were above 
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51 years plus and lastly 16 employees were within the ages of 21-30years (representing 
4.7%) (see table 4.2) 
Table 4.3: Educational Background of Respondents 
  
Frequency Percent(%)  
Valid HND 44 12.8 
 
 
Bachelors Degree 152 48.2 
 
 
Masters Degree 84 29.4 
 
 
Professional Qualification 33 9.6 
 
     Total 
 
313 100 
 Source: Field data, 2015 
 Table 4.3 provides a summary of respondents‟ highest level of education obtained at the 
time the study was conducted in Ghana Revenue Authority. The study found that 152 of 
the respondents had obtained a bachelors degree (representing 48.2%), next a Masters 
Degree and HND with 84 employees (representing 29.4%) and 44 employees (12.8%) 
respectively. Lastly, 33 employees had obtained professional qualification (representing 
9.6%).  
Table 4.4: Distribution of Respondents’ Tenure/ Length of service 
 Frequency Percent (%) 
0-5 years 63 19.3 
6-10 years 134 45.4 
11-15 years 88 26.2 
15+ years 28 9.1 
Total 313 100 
 
Source: Field data, 2015. 
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Table 4.4 further examined the number of years that employees/ respondents had spent in 
GRA. The output revealed that 134 employees (representing 45.4%) had spent 6-10 years 
with their organization; followed by 88 employees (representing 26.2%) who had spent 
11-15 years; 63 employees (representing 19.3%) had also spent 0-5 years with the 
organization and lastly 28 employees had tenure of over 15+ in the organization. Length 
of service was of relevance since respondents were able to truly assess the effect of merger 
on their behavior and attitude in this study. 
 
Table 4.5: Job Title of Respondents 
         Frequency           Percent(%) 
Administrators   64            19.6 
Tax Auditors   54 16.7 
Junior revenue officers 72             27. 9 
Senior revenue officers  50            14.5 
Senior collection officers 25            7.4 
Junior collection assistant 
officers 
 48           13.9 
Total    313100 
Source: Field data, 2015 
Job title of respondents was classified into two main groups, namely supporting staff and 
operational staff. The groups were further broken down to provide clarity of the different 
positions employees occupied within the organization (see Table 4.5). Junior Revenue 
officers‟ position recorded the highest number of respondents in the study (representing 
27.9%); it was followed by the Administrative position with 64 respondents (representing 
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19.6%). This is primarily because administrators are found in all departments and revenue 
officers in this organization. The next two positions with a major respondents were Tax 
Auditors (54 representing 16.7%) and senior revenue officers (50 representing 14.5%). 
The remaining 2 positions were the junior collection assistance officers and senior 
collection officers representing 13.9% (48 employees) and 7.4% (25 employees) 
respectively.  
4.2 Simple Regression Analysis 
The objective of regression analysis is to predict a single dependent variable from one or 
more independent variables. When the problem involves a single independent variable, the 
statistical technique is called simple regression. Also, when the problem involves two or 
more independent variables, it is a multiple regression. In this study, the use of only one 
single independent variable that is merger to test the dependent variables (job satisfaction 
and turnover intention) required the use of a simple regression.  
 
4.2.1 Testing the Assumptions of Regression Analysis 
Prior to the use of the linear regression analysis, certain basic assumption needed to be 
tested under linear regression model namely, normality, linearity and outliers. 
 
4.2.1.1 Assumption of Normality 
Normality is one of the fundamental assumptions required to ascertain which statistical 
procedure (either a parametric or nonparametric test) a researcher should adopt. According 
to Leedy and Omrod (2010), a statistical procedure either parametric or non-parametric 
must depend on the nature of the data and the extent to which it reflects normality. Field 
(2009) indicated that normality testing could be done either graphically or quantitatively.  
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In checking for the normality of the dataset in this study a histogram with normal 
distribution curve was illustrated for each of the constructs (refer to Appendix B). 
Graphically, Figures 4.1 (representing merger), 4.2 (representing job satisfaction), and 4.3 
(representing turnover intention) in the Appendix indicated that all the data collected were 
normally distributed. 
4.2.1.2 Assumption of Linearity 
Assumption of linearity simply indicates the presence of a straight line relationship 
between the dependent variable and the independent variable. According to Hair, Black, 
Babin, Anderson and Tatham (2006), linearity model must possess the properties of 
additively and homogeneity in nature. In other words, linearity of relationship between 
dependent and independent variables represents the degree to which a change in the 
dependent variable is associated with the independent variable. The residual probability 
plots in figures 4.4 (representing merger and job satisfaction) and 4.5 (representing merger 
and turnover intention) revealed that the entire dataset was fitted along the 450 line. Again, 
all the points lie within a reasonably straight-line bottom from left to right (Pallant, 2011), 
hence the assumption of linearity was satisfied (see appendix B). 
4.2.1.3 Assumption of Outliers 
Outliers can be detected by examining the scatter plots of standardized residuals. 
According to Field (2009), scatter plot can either be in oval shape or cone shape whereby 
an oval shape shows constant in the variance of the error term. Thus, figures 4.6 and 4.7 
shows the scatter plot of the standardized residuals to check outliers. Tabachnick and 
Fidell (2007) indicated that residuals should be distributed with most score concentrated in 
the centre. Also, since none of the point exceeded 3 or -3 (Pallant, 2011), there was no 
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problem of outliers in the regression model. In other words, the assumption of outliers was 
satisfied (see Appendix B). 
4.3 Testing of Hypotheses 
The following hypotheses were tested in this study: 
H1: Employees’ perception of merger will be negatively related to job satisfaction 
H2: Employees’ perception of merger will be positively related to turnover intention 
H3: There will be a significant positive relationship between job satisfaction and turnover 
intention. 
4.3.1 Relationship between merger and job satisfaction 
Table 4.6: Summary of Simple Regression Analysis of the relationship between 
merger and job satisfaction 
Variables β R2 t F P-value 
M-> JS 2.524 .537 14.190 88.861 .000** 
Note: N=313, p <.05, Adjusted R2= .531 M represent merger and JS represents job 
satisfaction 
The result from the linear regression analysis in Table 4.6 above revealed a significant 
positive relationship between merger and job satisfaction (β= 2.524, t=14.190, p=0.00). 
This means that the effect of merger resulted to an increase in employees overall job 
satisfaction. Hence, the predicted hypothesis, “merger is negatively related to job 
satisfaction” was rejected. 
 
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4.3.2 Relationship between merger and turnover intention 
Table 4.7: Summary of Simple regression Analysis of the relationship between 
merger and turnover intention 
Variables β R2 t F    P-value 
M-> TI .631 .397 11.456 50.611 .000** 
Note: N=313, Adjusted R2= .390, p <.05. M represents merger and TI represents turnover 
intention. 
The result indicated a direct effect of merger on turnover intention. It revealed a 
significant positive relationship between merger and turnover intention (β =.631, t=11.456, 
p =0.00). This means that merger increased employees‟ intention to quit. Thus, the 
predicted hypothesis merger is positively related to turnover intention was supported. 
Also, evident from table 4.7 showed an R2 value represented by .397 means that merger 
only explains 39.7% of the variation in turnover intention. 
4.3.3 Relationship between Job Satisfaction and Turnover Intention. 
Table 4.8: Summary of Pearson Correlation between job satisfaction and turnover 
intention 
Variable r Sig(p) 
JS-> TI .833 .000** 
Note: N=313, p<0.01(2-tailed) 
Next, the relationship between job satisfaction and turnover intention was tested. This is 
depicted in table 4.8. It was revealed that job satisfaction was significant and positively 
associated with turnover intention (r= .833, p<.05, N=313). This is means that the higher 
employees satisfaction to work, the higher their intention to quit. 
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Table 4.9: Summary of Hypotheses in the study 
Hypotheses         β            r P-Value Outcome 
    H1       2.524         .000 Not supported 
    H2       .631        .000  Supported  
    H3         .833      .000 Not supported 
Source: Field data, 2015 
 
The main results were mainly inferences from the hypotheses testing.  
 The study revealed a positive significant relationship between employees‟ 
perception of merger and their job satisfaction 
 Employees‟ perception of merger was found to significantly relate to their turnover 
intention 
 There was also a significant positive relationship between job satisfaction and 
turnover intention. 
 
 
 
 
 
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Figure 4. 1: Conceptual model after Data Analyses/ Revised Model 
 
   
 H1+ 
 
  
 H3+ 
 
 H2+ 
 
 
 
4.4 Discussion of Findings 
This section discusses findings of the study in relation to the research objectives; 
(a) Examine the effect of merger on job satisfaction 
(b) Assess the influence of merger on turnover intention 
(c) Determine the relationship between job satisfaction and turnover intention 
4.4.1 Merger and Job satisfaction 
 In relation to the first hypothesis, that is merger is negatively related to job satisfaction 
was not supported. The statistical result of this study indicated a significant positive 
relationship between merger and job satisfaction (β=2.524, p <.05). The implication is 
 
Merger 
 
Job Satisfaction 
 
Turnover Intention 
 atisfaction 
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that, the more employees perceived the merger as a favorable outcome, the more satisfied 
employees were with their job. As far as the positive relationship found between merger 
and job satisfaction in GRA is concerned, significant increase in employees‟ job 
satisfaction was due to the effective communication of the merger, employees‟ acceptance 
to the merger and strengthened of the organization, hence, contributed to employees‟ 
satisfaction with the merger in GRA. 
This finding is consistent with Rafferty and Restuboug (2010) study that reported a 
significant positive relationship between merger and job satisfaction. The study revealed 
that effective communication by management during and after the merger process 
contributed to employee‟s high level of satisfaction with their work. However, the present 
finding obtained from GRA contradicts Dixie and Nelson (2005) study that investigated 
the effects on the human resource in the event of integration in the financial sector. The 
author reported a significant negative relationship between merger and employee job 
satisfaction. The study revealed that non-participation and involvement as well as poor 
communication during the integration process of the merger contributed to employee‟s 
negative attitude to work and lower productivity.  In line of the present study, management 
must ensure effective communication in the event of mergers in order to enhance 
employees‟ satisfaction and commitment to the change.  
Theoretically, it is evident that employees‟ perception of merger in a favorable manner 
increased their satisfaction to work significantly as depicted by the organizational justice 
theory.  This is because the organizational justice theory postulated that perceive fairness 
and justice in the workplace affect an individual subsequent attitude and behavior 
(Colquitt et al., 2001; Cropanzano, et al, 2001; Greenberg, 1987). Again, perception of 
fairness in communication of the merger contributed to employees‟ high job satisfaction as 
depicted by the informational justice (an aspect of the organizational justice theory). The 
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present study support Bruning, Keup and Cooper (1996), Goyal and Joshi (2012) who 
indicated that employees who are satisfied with accurate and timely information by 
organizations positively affected their work related attitudes. Hence, for post- merger to 
have a favorable outcome on employees‟ work-attitude, organizations must pay critical 
attention to communication in a major change initiative such as mergers.  
In addition, the present study revealed that based on employees satisfaction with the 
merger, it positively affected their overall job satisfaction. This findings support Van Dick, 
Wagner and Lemmer (2004) study conducted in Germany which showed an impressive 
result of an overall job satisfaction experienced by employees in a recently merged health 
organization. Likewise, other previous studies (Amiot, Terry, Jimmieson & Callan, 2006; 
Dick, Lim, 2014; Shah, 2009) also found a significant positive relationship between 
merger and job satisfaction.  
In addition, employees in GRA reported high satisfaction in some facets of their job 
specifically relationship with co-workers and supervisors, job advancement, working 
condition and pay. This finding is consistent with Geete (2011) and Van Dam (2005) 
studies that found a significant positive relationship due to employees‟ satisfaction with 
the merger and its related outcome that boosted their career advancement, better 
incentives, salary, reward and improved work activity and work performance after the 
merger. In view of the above empirical studies conducted in the advanced countries and in 
different sectors, within the African context, it evident that positive outcome of mergers on 
employees‟ immediate work can be considered as an effective restructuring that enhances 
employees‟ satisfaction to work. 
Nevertheless, the result from this study conflicts with numerous findings in extant 
literature (Baker, 2009; Isaksson, Hellgreen and Patterson, 2000; Way et al. 2005) that 
reported a negative relationship between merger and job satisfaction. For instance, Longe 
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(2012) reported a negative relationship between merger and job satisfaction due to 
unfavorable working condition and adjustment to new changes. In addition, evidence from 
Pakistan showed that the impact of mergers posed a threat to employees‟ job security and 
unfamiliar work routine which strongly affected their job satisfaction negatively within the 
financial sector (Naveed, Hanif& Ali, 2011). These studies emphasized that post-merger 
that hinders on employees promotional opportunities, changes in work pattern negatively 
affected employees satisfaction to work. Hence, such findings above were not realized 
among GRA employees since merger of the revenue agencies improved employees 
working condition and no significant change in their work activities. 
4.4.2 Merger and Turnover Intention 
The second hypothesis stated that, merger is positively related to turnover intention which 
was supported. Thus, the study found a significant positive influence (β= .631) of merger 
on employee turnover intention. The implication of this finding indicates that merger 
outcome resulted in employees expressing their desire to quit their job to another 
organization. This study found that employees exhibited dissatisfaction and rejection of 
the merger between the three revenue agencies which contributed to their intention to quit 
from the organization.  This finding supports Kiefer (2005) longitudinal study which 
reported a significant positive relationship between merger and turnover intention. The 
author attributed the positive relationship between the variables to employees‟ 
dissatisfaction with the merger outcome which lead to anxiety and frustration.  
 
Similarly, Armstrong-Stassen and Cameron (2003), Cho, Lee and Kim (2014), Siegel and 
Simons (2008), also found a positive relationship between merger and turnover intention 
in organizations that underwent merger events. These studies explained that unfavorable 
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outcome of the merger perceived by employees contributed to their subsequent behavior. 
Therefore, to reduce employees‟ turnover intention within merged organization, 
management must provide better justification for such strategic changes to employees. 
This will allow employees accept the change; stay committed and in turn reduces their 
turnover intention.  
In relation to demographic aspect of respondents in terms of age, the study reported high 
turnover intention among young employees relative to older employees‟ aftermath of the 
merger. This finding supports May and Rosenfield (2004) study. The authors reported that 
turnover intention was significantly higher among young employees due to their weak 
attachment with the organization relative to older employees who had a strong attachment 
to the organization.  
On the other hand, the present study conflicts with some studies that reported a negative 
relationship between merger and turnover intention. For instance, Chambers and 
Honeycutt (2009); Sumaiya (2010) reported a negative relationship between merger and 
employee turnover intention among employees within the telecommunication industry and 
commercial banks. 
4.4.3 Job satisfaction and turnover intention 
The nexus between job satisfaction and turnover intention was also predicted. The study 
found a significant positive relationship between job satisfaction and turnover intention 
(r=.833).The implication of this result indicate that both job satisfaction and turnover 
intention increased simultaneously among employees within GRA. This finding rebuts 
extant literature that reported a negative relationship between job satisfaction and turnover 
intention. Example, Sachdeva (2014), Issa, Ahmad and Gelaidan (2013) revealed that high 
job satisfaction lead to low turnover intention among employee. Likewise, Rahman and 
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Iqbal (2013) reported a negative relationship between job satisfaction and turnover 
intention in the Bangladesh context due to increase in basic salary and fringe benefits. In 
line with these studies, it clearly indicate that an individual intention to quit or stay is 
dependent on their satisfaction to work, hence, job satisfaction was found to be a close 
predictor of employee turnover intention in the developed world. 
However, in the context of this study, the negative relationship between these variables 
was not realized. That is, as employees exhibited high job satisfaction, turnover intention 
increased as well. The explanation of this result suggests that within the Sub-Sahara 
context, job satisfaction may not necessarily be a close predictor of turnover intention 
among employees as found in the western and developed world. Thus, other latent 
variables may have contributed to such outcome. For instance, the culture within the 
workplace can be suggested as one of the latent reasons for employees exhibiting high 
turnover intention despite being satisfied job. This is in line with a reviewed literature by 
Silverthorne (2004) who asserted that the „strength‟ of relationship between job 
satisfaction and turnover intention is dependent on employee‟s satisfaction with the 
organizational culture. Thus, employee‟s satisfaction with workplace culture can lead to 
employee retention or low turnover intention. 
Again, the cultural context conducted by previous studies found among these variable 
could justify the differences in the findings this present study revealed. This implies that 
culture that pertinent in the western world contributed largely to the outcome.  
In addition, rationale for the positive relationship between job satisfaction and turnover 
intention could be attributed not necessarily to satisfaction to work but rather professional 
satisfaction and promotional opportunities. This implies that, despite the present findings 
reported an increase in employees‟ job satisfaction, their intention to quit the organization 
may be due to curiosity to explore other job.  
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Also, commitment within the Ghanaian context may or could play a critical role in 
employee‟s future behavior and not necessarily job satisfaction. Thus the closer, stronger 
and more attachments employees have with their jobs or organizations, the greater the 
likelihood of employee‟s intention to stay in the organization. With reference to Taylor 
(2003), Choi (2011) who asserted that employee‟s intention to stay or quit is dependent on 
certain key factors such as employee‟s satisfaction, sense of belongingness and 
commitment. Thus, management must critically identify which behaviors and other latent 
variables that strongly predict turnover intention within the workplace environment. The 
researcher in this study can conclude that variation in research findings may be due to the 
socio cultural differences that pertain in the developing countries specifically African 
context as observed by Hofstede (1991) with regards to research findings. 
4.5 Chapter Summary 
In conclusion, this chapter presented findings obtained from respondents in GRA. Results 
obtained from simple linear regression analysis indicated that merger had a positive effect 
on both employee job satisfaction and turnover intention. Likewise, a significant positive 
relationship between job satisfaction and turnover intention was also found in using the 
Pearson correlation. Thus, the findings of the study provide in-depth information on how 
employees‟ perception of merger to a large extent affects their satisfaction and intention to 
leave their jobs. The next chapter highlights the key finding from the study, 
recommendation to management as well as directions for future research. 
 
 
 
 
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CHAPTER FIVE 
SUMMARY, CONCLUSION AND RECOMMENDATIONS 
 
5.0 Introduction 
This chapter provides summary of the major findings and highlights some 
recommendations and directions for future studies. 
 
5.1 Summary of Key Findings 
This study sought to investigate the impact of merger on employee‟s job satisfaction and 
turnover intention. From the literature reviewed, the study proposed that merger would 
have a negative effect on job satisfaction and a positive effect on turnover intention. 
Additionally, it was proposed that job satisfaction and turnover intention nexus would be 
positively related. To this quest, the study drew on some concepts from previous studies 
including merger, job satisfaction and turnover intention. After collection of data from 
GRA, the key findings from the study are as follows: 
 Contrary to numerous studies that found evidence of a negative relationship 
between merger and job satisfaction, it emerged from this study that there was a 
significant positive relationship between merger and job satisfaction. Thus, the 
study revealed a positive significant relationship between employees‟ perception of 
merger and their job satisfaction. 
 In addition, the study revealed a significant positive relationship between merger 
and turnover intention. In the context of this study, employees expressed rejection 
and dissatisfaction with the merger of the revenue agencies, thus contributed to 
employees desire to quit. 
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 Subsequently, the study revealed a significant positive relationship between job 
satisfaction and turnover intention. Thus, the higher employees‟ satisfaction 
towards their job, the higher their intention to quit. In the context of the study, it 
may suggest that job satisfaction is not really a close predictor of turnover intention 
among employees in GRA as found in the western and developed world. Hence, 
other latent variables like organizational culture or commitment may have 
contributed to this outcome.  Therefore, the original contribution to knowledge is 
that the findings indicated above provide in-depth information on how employees‟ 
perception of mergers affects their satisfaction and intention to leave their jobs. 
5.2 Conclusion 
The issue of merger and its effect on employee‟s various work related attitude and 
behavior (that is job satisfaction and turnover intention) has indeed been acknowledged in 
literature. It is with this notion that this research was conducted to examine the merger 
between three government institutions into a unified body that is Ghana Revenue 
Authority, as a result of legislative provision under the GRA Act in December, 2009 (Act 
791). In addition, determine the implication this form of restructuring had on employees‟ 
job satisfaction and intention to quit as well as whether job satisfaction and turnover 
intention play a relevant role in the relationship.  
There exist a strong positive effect of merger on employees overall job satisfaction. This 
was a result of employees‟ perception in terms of communication that contributed 
significantly to an increase in their job satisfaction.  Thus, as management communicated 
effectively about the changes to employees affected their attitudes. On the other hand, as 
employees perceived merger favorably, they in turn exhibited positive work-related 
attitude. Merger and turnover was reported to be significantly positive in this research. 
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This meant that employees expressed dissatisfaction and rejection of the merger among 
the three semi-autonomous revenue agencies. It was also observed that job satisfaction and 
turnover intention had a significant positive relationship among employees in GRA. Thus, 
management must recognize that employees intention to quit is not solely dependent on 
the magnitude or degree of satisfaction obtain from their job but rather other variables 
could contribute to such behavior like the culture and climate within the work environment 
after the merger. In terms of culture which depicts the way and manner organizations 
operate could contribute to employees‟ to exhibit greater interest to quit despite their 
satisfaction. Hence, the original contribution to knowledge is that, this research provides 
in-depth information on how employees‟ perception of merger affects their satisfaction 
and intention to leave their jobs in GRA. 
5.3 Recommendations 
The findings of the study are relevant for decision making, particularly for organizations, 
employers and policy makers. 
First, management must provide effective communication plan before any merger to help 
employees appreciate and understand the need for such major restructuring within the 
organization. This will help clear any doubt and reduce the incidents of employees 
intention to quit.  
Second, there should be fairness and equity during and after any merger so that employees 
can feel confident being part of the intended change. Management must ensure that 
employees perceive actions by management as being fair, unbiased and evenly distributed 
across both companies. Also, encourage employees to abandon the old and embrace the 
new work system in the post-merger stage.  
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Third, there should be training and orientation session for employees after the merger in 
order to make employees fit into the new system. In addition, management must provide 
effective adjustment strategies, integration and intervention programs in the post merger 
stage to help employees cope with changes specifically cultural changes within a newly 
merged organization. This would allow employees adapt and deal with post merger 
challenges, embrace diversity of newly merged work culture, create a sense of attachment 
and contentment among employees. 
Fourth, the study found a significant positive relationship between merger and job 
satisfaction. The present study recommends that to increase and maintain high job 
satisfaction among employees after mergers, organizations who seek to embark on 
mergers must ensure that potential organizations are in the same business environs, similar 
culture, work practices and management styles in order to prevent drastic changes in 
employees regular work operation and avoid discontinuity after mergers. 
 
With regards to reducing employees‟ turnover intention, the need for management to 
establish sound and effective strategies in the form of provision of better working 
conditions, establishing good communication lines between management and employees 
and promoting teamwork and sound organizational culture is extremely relevant.  
Government/ policy recommendation 
In addition, there is the need for national policy on merger and acquisition. This is crucial 
in order to ensure that employees are not shortchanged when organizations are embarking 
on mergers or acquisitions. Again, relevant provisions in labor Act of Ghana (Act 651) 
which deal with issues pertaining to the welfare of employees should be enforced to the 
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latter. This is necessary to avoid unacceptable exploitation of employees in the event of 
mergers. 
5.4 Limitation of the Study 
Most research works are met with limitations to the interpretation of research results need 
to be considered in generalizations of findings to the target group (Baldwin, 1997, p.2). 
With regards to the limitation in this study, not all questionnaires that were administered to 
respondents‟ were returned or completed. Again, difficulty in accessing employees under 
the customs division of the Ghana Revenue Authority constituted a serious challenge 
during the data collection process. Hence, relatively few respondents were obtained under 
the customs division compared to other divisions in GRA. Again, cross-sectional study is 
also subject to the emotions of the respondent at that point in time which resulted in biases 
or measurement error in analysis. 
 
5.5 Direction for Future Research 
In addition, despite the contribution this study makes in the area of merger, job satisfaction 
and turnover intention literature, the findings nevertheless form a solid basis for future 
research directions.  
First, the study concentrated specifically on three main variables (merger, job satisfaction 
and turnover intention) upon which research hypotheses were formulated. Future studies 
should therefore modify or expand this study by including other variables like employee 
engagement, coping strategies of employees, job stress and communication  
Secondly, the conceptual framework and hypotheses generated from this study can be 
expanded to incorporate potential moderators specifically with regards to the relationship 
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between job satisfaction and turnover intention like organizational commitment or culture 
in future studies. 
Third, this research was interested in understanding the effect of merger on employees‟ 
attitude and behavior, hence future research may expand this study by examining the 
effect of mergers on manager‟s behavior in post-merger stage. 
Fourth, the study focused on the regulatory bodies in the public sector. It will therefore be 
insightful for future research to replicate this study in a different industry or geographical 
setting where merger has been undertaken. Also, comparative study (public and private 
sector) can also be explored in future studies.  
Finally, due to time constraint, the study adopted a cross-sectional research design where 
data was obtained from respondents at a specific point in time. Future research can use 
other research designs like a longitudinal study to confirm and probe further the causality 
of the hypothesized relationship established in this study. In addition mixed method should 
be adopted in further research to actually understand and probe further the reasons for the 
present study which indicated a positive relationship between job satisfaction and turnover 
intention under GRA.  
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APPENDICES 
Appendix A: Questionnaire 
University of Ghana Business School 
Department of Organization and Human Resource Management 
This questionnaire aims at soliciting information for an MPHIL thesis being undertaken to 
investigate the impact of merger on job satisfaction and turnover intention of 
employees in this organization. Your opinion is of importance to the study and all 
information provided will be used for academic purpose only. 
Please read each question and indicate your response using the scale provided for each 
section 
Section A: Demographic Information    
1. Gender         
(1) Male [ ]       (2) Female [ ] 
2. Age (years)    
(1)  21-30[ ]     (2)    31-40 [ ]    (3) 41-50 [ ]          (4)  51+ [ ]     
3. Level of education     
(1) SSSCE/WASSCE [ ]     (2) HND[ ]   (3) Bachelors [ ]   (4) Masters Degree [ ]    
(5) Others (please specify)……… 
4. How long have you been working in this organization    
(1)  0-5 years [ ]     (2) 6-10 years [ ]      (3) 11-15 years [ ]        (4) 15+ [ ] 
5. What is your job title? …………………………………………………………… 
 
  
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Section B: Merger 
This section contains a number of statements that reflect views and opinions about 
the merger between organizations. Please read each sentence carefully and indicate 
(√) the option that mostly describes your choice on the following ratings: Strongly 
Disagree (SD)=1 Disagree(D)=2        Neutral (N)=3       Agree (A)=4          Strongly 
Agree (SA)=5 
The following statements seek to find out if the merger has affected your attitude 
towards work and intention to leave this organization. Please indicate the extent of your 
agreement or disagreement with each statement by ticking (√) on your preferred number 
in each section.  
Not 
Satisfied(NS) 
       1 
Somewhat 
Satisfied (SS)-    
2 
 
Satisfied (S) 
     3 
Very Satisfied 
(VS) 
         4 
Extremely 
Satisfied(ES) - 
5 
 
S
D
 
D
 
N
 
A
 
S
A
 
STATEMENTS 1 2 3 4 5 
6 All things considered, the merger between Internal Revenue Service (IRS), CEPS 
and VAT should have taken place                   
1 2 3 4 5 
7 The majority of the employees have come to accept the merger between  Internal 
Revenue, CEPS and VAT as a good idea              
1 2 3 4 5 
8 My organization has been strengthened by the merger between Internal Revenue, 
CEPS and VAT 
1 2 3 4 5 
9 The merger was well communicated to employees 1 2 3 4 5 
 
AFTER THE MERGER……………………… 
N
S
 
S
S
 
S
 
V
S
 
E
S
 
STATEMENTS 1 2 3 4 5 
10 Being able to keep busy all the time 1 2 3 4 5 
11 The chance to work alone on the job 1 2 3 4 5 
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Strongly Agree  
(SA)= 1 
Agree (A) 
      2 
 
Neutral (N) 
      3 
 
Disagree (D) 
        4 
 
Strongly  
Disagree (SD)   5 
 
  Your time and assistance is very much appreciated. Thank You! 
 
  
12 The chance to do different things from time to time 1 2 3 4 5 
13 The way my boss handles his/her workers 1 2 3 4 5 
14 The competence of my supervisor in making decisions 1 2 3 4 5 
15 The way my job provides for steady employment 1 2 3 4 5 
16 The chance to do things for other people 1 2 3 4 5 
17 The chance to do something that makes use of my abilities 1 2 3 4 5 
18 
 
The chance for advancement on this job 1 2 3 4 5 
19 The freedom to use my own judgment 1 2 3 4 5 
20 The chance to try my own methods of doing the job 1 2 3 4 5 
21 The way my co-workers get along with each other 1 2 3 4 5 
22 The feeling of accomplishment I get from the job 1 2 3 4 5 
23 How satisfied are you with your work condition 1 2 3 4 5 
24 How often do you get praise for doing a good job  1 2 3 4 5 
25 The way this organization policies are put into practice 1 2 3 4 5 
26 My pay and the amount of work I do 1 2 3 4 5 
27 The chance to tell people what to do 1 2 3 4 5 
28 Being able to do things that do not go against my conscience 1 2 3 4 5 
29 The chance to be somebody in the community 1 2 3 4 5 
 
S A
 
A
 
N
 
D
 
S D
 
30   I think a lot about leaving this organization 1 2 3 4 5 
31 I am actively searching for an alternative to this organization 1 2 3 4 5 
32 As soon as it is possible, I will leave this organization 1 2 3 4 5 
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Appendix B: SPSS Outputs 
Figure 4.1 Histogram of Merger 
 
 
Source: Field data, 2015 
 
 
 
  
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Figure 4.2 Histogram of Job satisfaction 
 
 
 
Source: Field data, 2015. 
 
  
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Figure4. 3 Histogram of Turnover Intention 
 
 
Source: Field data, 2015 
 
 
 
  
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Figure4. 4 Normal P-P Plot for Job satisfaction 
 
 
Source: Field data, 2015 
 
 
  
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Figure 4.5 Normal P-P Plot for Turnover Intention 
 
 
 
Source: Field data, 2015 
 
 
  
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Figure 4.6 Bivariate Scatter Plot for Job satisfaction 
 
 
 
Source: Field data, 2015 
 
 
 
 
  
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Figure 4.7 Bivariate Scatter Plot for Turnover intention 
 
 
 
Source: Field data, 2015 
 
 
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