EFFECT OF CONFLICT MANAGEMENT STRATEGIES ON EMPLOYEE PERFORMANCE IN NIGERIA REVENUE SERVICE (NRS)

Tanko Bwese Danjuma; Izang patience Peter

doi:10.29121/ShodhPrabandhan.v3.i3.2026.150

Authors

Tanko Bwese Danjuma Nile University of Nigeria, Abuja Author
Izang patience Peter Nile University of Nigeria, Abuja Author

DOI:

https://doi.org/10.29121/ShodhPrabandhan.v3.i3.2026.150

Keywords:

Conflict Management Strategies, Negotiation, Collaboration, Compromising, Efficiency, Nigeria Revenue Service

Abstract

Conflict is an inherent feature of large, rule-intensive tax administrations, where interdependent units must interpret complex regulations under strict accountability frameworks. Within the Nigeria Revenue Service (NRS), poorly managed disagreements can extend case cycle times, increase rework, and reduce operational throughput. This study investigates how three distinct conflict management strategies—negotiation, collaboration, and compromising—relate to employee efficiency, evaluated through turnaround time, rework, throughput, and deadline adherence. Grounded in contingency and organizational information-processing theories, and integrating concepts of psychological safety, team learning, hierarchy, and cultural tightness–looseness, the study utilizes a cross-sectional survey of 371 NRS employees. Data were gathered using five-point Likert scales and analyzed via multiple regression models with efficiency as the primary outcome. The findings reveal that all three strategies significantly predict efficiency: Collaboration demonstrates the strongest positive association; Negotiation exhibits a moderate positive effect while Compromising yields a smaller yet positive effect.

The overall model accounts for approximately 42% of the variance in efficiency while successfully meeting standard statistical diagnostic criteria. In terms of contributions and implications, conceptually, this study clarifies the functional utility of each strategy within tightly coupled, high-ambiguity, and time-pressured tax environments, translating regression coefficients into actionable operational insights for cycle times and error reduction. The study recommends that the NRS should prioritize collaborative problem-solving and integrative negotiation in leadership development programs; apply compromising selectively for lower-risk, time-critical issues and systematically track operational efficiency alongside observed conflict-handling behaviours to guide future training, process redesign, and performance management.

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