The Impact of Front-Office Back-Office (FOBO) Structure on Employee Mental Health, Productivity And Organizational Success: A Case Study of the Inland Revenue Board of Malaysia (IRBM)

• Main Author: Mohd Fierdaus, Akop
• Format: Thesis
• Language: English; English
• Published: 2024
• Subjects: HF5549-5549.5 Personnel Management. Employment
• Online Access: https://etd.uum.edu.my/11373/1/s831484_01.pdf; https://etd.uum.edu.my/11373/2/s831484_02.pdf

This research aims to gain insights into the newly introduced Front-Office Back-Office (FOBO) structure and its impact on employee mental health, productivity and organizational success at the Inland Revenue Board of Malaysia (IRBM). The significance of the study comes from the important role of the IRBM employees in tax collection for the development of the country. A qualitative approach was employed, utilizing a semi-structured interview method, involving 25 respondents from four IRBM offices.This research reveals that there is a varied understanding of FOBO among the respondents. However, there is a common theme of respondents appreciating the flexibility that it offers in terms of work location and schedule. This aspect of FOBO is generally well-received and contributes to work-life balance. Respondents have a strong commitment to meeting Key Performance Indicators (KPI), which will continue to increase in the presence of FOBO or not, and this is the main reason why they are stressed. Respondents provide valuable suggestions for improving FOBO and enhancing employee mental health and productivity such as providing internet allowances, implementing job rotations to foster staff interaction, offering recreational activities, conducting team-building exercises, relocating them to their hometown and reducing performance targets KPI. This study provides evidence that aligns with the Job-Demand-Control-Support (JDCS) model by Johnson and Hall. In the context of implementing FOBO, it underscores the model's relevance by shedding light on how changes in job processes can influence employee mental health particularly when employees are tasked with achieving specific goals but receive minimal support from the management. Future research should include the management perspectives by exploring the insights of IRBM management regarding the rationale behind FOBO structure implementation, any new systems or restructuring programs in the future as well as their strategies for addressing KPI.