سامانه مدیریت نشریات علمی دانشگاه شهید بهشتی

حسین پور, سارا, شاکر اردکانی, محمد, گل‌وردی, مهدی. (1402). شناسایی الگوهای ذهنی کارکنان امور مالیاتی گیلان درباره موانع کنترل سازمانی اثربخش. , 14(4), 35-52. doi: 10.48308/jpap.2022.102679
سارا حسین پور; محمد شاکر اردکانی; مهدی گل‌وردی. "شناسایی الگوهای ذهنی کارکنان امور مالیاتی گیلان درباره موانع کنترل سازمانی اثربخش". , 14, 4, 1402, 35-52. doi: 10.48308/jpap.2022.102679
حسین پور, سارا, شاکر اردکانی, محمد, گل‌وردی, مهدی. (1402). 'شناسایی الگوهای ذهنی کارکنان امور مالیاتی گیلان درباره موانع کنترل سازمانی اثربخش', , 14(4), pp. 35-52. doi: 10.48308/jpap.2022.102679
حسین پور, سارا, شاکر اردکانی, محمد, گل‌وردی, مهدی. شناسایی الگوهای ذهنی کارکنان امور مالیاتی گیلان درباره موانع کنترل سازمانی اثربخش. , 1402; 14(4): 35-52. doi: 10.48308/jpap.2022.102679

شناسایی الگوهای ذهنی کارکنان امور مالیاتی گیلان درباره موانع کنترل سازمانی اثربخش

چشم انداز مدیریت دولتی
دوره 14، شماره 4 - شماره پیاپی 56، 1402، صفحه 35-52    اصل مقاله (618.85 K)
نوع مقاله: مقاله پژوهشی
شناسه دیجیتال (DOI): 10.48308/jpap.2022.102679
نویسندگان
سارا حسین پور1؛ محمد شاکر اردکانی* 2؛ مهدی گل‌وردی3
1مدیریت دولتی، گرایش مدیریت رفتار سازمانی، دانشکده علوم انسانی و اجتماعی، دانشگاه اردکان، اردکان، ایران
2استادیار، گروه مدیریت دولتی، دانشگاه اردکان
3استادیار، گروه مدیریت دولتی، دانشکده مدیریت و حسابداری، دانشکدگان فارابی، دانشگاه تهران، قم، ایران
چکیده
هدف: پژوهش حاضر با هدف شناسایی الگوهای ذهنی کارکنان امور مالیاتی گیلان درباره موانع کنترل سازمانی اثربخش انجام شده است.
طراحی/ روش‌شناسی/ رویکرد: پژوهش از نوع روش‌شناسی کیو می‌باشد. جامعه آماری پژوهش در هر دو بخش کیفی و کمی شامل کلیه کارکنان اداره امور مالیاتی استان گیلان می‌باشد که از بین آن‌ها تعداد 13 نفر به‌صورت هدفمند به‌عنوان نمونه انتخاب شده‌اند. داده‌های بخش کیفی از طریق مصاحبه با خبرگان و در بخش کمی از طریق کارت‌های کیو و جدول کیو، گردآوری شده است. تحلیل داده‌های بخش کیفی با استفاده از تحلیل محتوا و بخش کمی با استفاده از تحلیل عاملی اکتشافی منجر به شناسایی 27 گزاره شده است.
یافته‌های پژوهش: یافته‌های پژوهش نشان می‌دهد که 6 الگوی ذهنی شناسایی شده عبارت‌اند از: قوانین و خط‌مشی‌های کنترلی ضعیف سازمان، انتصاب کارکنان بی‌انگیزه، فساد در فرآیند کنترل، مشارکت ندادن کارکنان توانمند در طراحی و اجرای مکانیسم کنترل، ضعف در زیرساخت‌های انسانی، فنی و اطلاعاتی در نظام کنترل و کنترل سلیقه‌ای.
محدودیت‌ها و پیامدها: از محدودیت‌های پژوهش حاضر دسترسی سخت به نمونه آماری به دلیل شیوع کرونا و عدم آشنایی آنان با روش کیو است.
پیامدهای عملی: پیامدهای پژوهش حاضر به مدیران و رؤسای مالیاتی کمک می‌کند تا برای ارتقای سطح اعتماد، کارایی و تشویق افراد به مشارکت بیشتر و سخت‌کوشی در راستای نیل به اهداف سازمانی، خط‌مشی‌های مناسب‌تری را در پیش بگیرند.
ابتکار یا ارزش مقاله: استفاده از روش کیو برای شناسایی الگوهای ذهنی کارکنان در راستای کمک به مشاوران و مجریان مالیاتی برای ارائه مشاوره و خدمات بهتر در زمینه اداره امور مالیاتی.
نوع مقاله: مقاله پژوهشی
کلیدواژه‌ها
الگوهای ذهنی؛ روش شناسی کیو؛ کنترل سازمانی اثربخش؛ کارکنان امور مالیاتی
عنوان مقاله [English]
Identifying Mental Patterns of Gilan Tax Staff about Barriers to Effective Organizational Control
نویسندگان [English]
sara hoseinpour1؛ mohammad shaker ardakani2؛ Mahdi Golverdi3
1Public Administration, Organizational Behavior Management, Faculty of Humanities & Social Sciences, Ardakan University, Ardakan, Iran
2assistant professor, administration management department, Ardakan University
3Assistant Professor, Department of Public Administration, Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran
چکیده [English]
Purpose: The phenomenon of the unreasonable escalation of commitments and decisions, well-documented in the field of organizational behavior, describes situations where individuals, especially managers, continue to invest in failing actions. This study aims to develop a model for managing the escalation of commitment within the public sector.
Design/Methodology/Approach: This research adopted a qualitative methodology, grounded in a data-driven approach. The participant pool comprised managers with experience in governmental organizations within Khorasan Razavi Province. By applying the saturation principle and the snowball sampling technique, 12 participants were selected for the study. Data collection was conducted through semi-structured interviews, guided by general questions. The analysis of data was performed using quantitative methods and MaxQDA software.
Research Findings: The findings indicate that the model for managing managers' commitment escalation in the public sector includes several components: causal conditions encompassing individual, collective, and organizational factors; a central category identified as the escalation of commitment factor; strategies involving resource allocation, time management, and an approach of no limitations; consequences such as poor governance and diminished performance; and contextual elements including cultural, social, and environmental factors.
Implications: The negative implications of this phenomenon and the fear of adverse outcomes among managers often result in their reluctance to address the issue.
Practical Implications: Recognizing these factors can assist managers in identifying and mitigating the effects of commitment escalation.
Innovation or Value of the Article :This study uniquely proposes a model for managing commitment escalation among managers in the public sector, underscoring the novelty and significance of this research.




Paper Type: Research Paper
کلیدواژه‌ها [English]
Mental Patterns, Q Methodology, Effective Organizational Control, Tax Affair Employees
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