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In recent times, there have been numerous challenges in manpower development inAbia State Board of Internal Revenue, Umuahia, which cut across inadequate training programmes,insufficient funding, poor talent retention, outdated skills, and inadequate performance appraisal.Therefore, this study examined human resource development and staff performance in the StateBoard of Internal Revenue. It sets out to interrogate the impact of human resource development onthe staff performance, ascertaining if regular development leads to improved performance in theiroperations, and examining how staff development programmes can enhance the skills and potentialin the Abia State Board of Internal Revenue. The researchers employed a survey design for thestudy. Mixed method of primary and secondary data collection was used. An instrument titledHuman Resource Development and Staff Performance Survey Questionnaire (HRDSPSQ),structured in a four-point Likert format, was administered for data collection. The hypotheses weretested using the Pearson Product Moment Correlation Coefficient at a 0.05level of significance.The data collected were analyzed using frequency counts, percentages, and means. The study isanchored on Human Capital Theory. It was discovered that there were inefficient human resourcerecruitment, selection, training, and remuneration strategies, which had negative effects on the staffperformance in the Abia State Board of Internal Revenue, Umuahia. It was recommended that thegovernment at all levels should have mechanisms for formulating and implementing anemployment edification policy to encourage human capital development and training programmesto enhance the growth of a skilled workforce, as well as improve performance for organicdevelopment in the organization.