نوع مقاله : مقاله پژوهشی
نویسندگان
1 مدیریت دولتی، گرایش مدیریت رفتار سازمانی، دانشکده علوم انسانی و اجتماعی، دانشگاه اردکان، اردکان، ایران
2 استادیار، گروه مدیریت دولتی، دانشگاه اردکان
3 گروه مدیریت دولتی، دانشکده علوم انسانی و اجتماعی، دانشگاه اردکان، اردکان، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Purpose: The present study aims to identify the mental patterns of Gilan tax personnel about barriers to effective organizational control.
Design/Methodology/Approach: The research is a Q-methodology. The statistical population of the study in both qualitative and quantitative sections includes all employees of the Tax Affairs Department of Guilan Province, from which 13 people have been purposefully selected as a sample. Qualitative data were collected through interviews with experts and quantitative data through Q cards and table. Analysis of qualitative data using content analysis and quantitative analysis using exploratory factor analysis has led to the exploring of 27 propositions.
Research Findings: The research findings show that 6 mental patterns have been identified, which are: weak control rules and regulations of the organization, the appointment of unmotivated employees, corruption in the control process, non-participation of capable employees in designing and implementing control mechanism, weakness in human, technical and informational infrastructures in the control system and personalized control.
Limitations & Consequences: One of the limitations of the present study is the difficult access to statistical samples due to the prevalence of Corona Virus and their unfamiliarity with the Q method.
Practical Implications: The implications of the present study help managers and tax executives to adopt more appropriate policies to improve the level of trust, efficiency and encourage people to participate more and work harder to achieve organizational goals.
Initiative or value of the Article: use the Q method to identify the mental patterns of employees in order to help tax manager and executives to provide better advice and services in the field of tax affairs.
کلیدواژه‌ها [English]
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