چشم انداز مدیریت دولتی

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

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 استادیار، 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

عنوان مقاله [English]

Identifying Mental Patterns of Gilan Tax Staff about Barriers to Effective Organizational Control

نویسندگان [English]

  • sara hoseinpour 1
  • mohammad shaker ardakani 2
  • Mahdi Golverdi 3

1 Public Administration, Organizational Behavior Management, Faculty of Humanities & Social Sciences, Ardakan University, Ardakan, Iran

2 assistant professor, administration management department, Ardakan University

3 Assistant 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
  1. Aghazadeh, F., Abedi Jafari, H., Taherpour Kalantari, H., & Zarandi, S. (2018). Develop a model for the incidence of corruption in municipal areas. Management and Development Process, 31 (3), 3-23 (in Persian).
  2. Alaee, N., Moghaddamzadeh, A., Zarei Matin, Hassan (2019). Implementation framework of strategic control of human resources in the parent companies of mining industries. Strategic Management Studies, 41, 15-38 (in Persian).
  3. Alm, J., Martinez-Vazquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146-163.
  4. Ameen, A. A., & Ahmad, K. (2017). Information systems strategies to reduce financial corruption. In Leadership, Innovation and Entrepreneurship as Driving Forces of the Global Economy(pp. 731-740). Springer, Cham.
  5. Bollinger, S. R. (2019). Creativity and forms of managerial control in innovation processes: tools, viewpoints and practices. European Journal of Innovation Management, 23 (2), 214-229.
  6. Bredmar, K. (2017). Digitalisation of enterprises brings new opportunities to traditional management control. Business Systems Research: International journal of the Society for Advancing Innovation and Research in Economy, 8(2), 115-125.
  7. Bryan, D. B. (2017). Organized labor, audit quality, and internal control. Advances in Accounting, 36, 11-26.
  8. Cambalikova, A., & Misun, J. (2017). The importance of control in managerial work. In International Conference Socio-Economic Perspectives In The Age Of XXI Century Globalization (pp. 218-229). Tirana: University of PTirana, Faculty of Economy, Department of Economics.
  9. Chen, Y., Eshleman, J. D., & Soileau, J. S. (2016). Board gender diversity and internal control weaknesses. Advances in Accounting, 33 (17), 11-19.
  10. Croft, C., Currie, G., & Staniszewska, S. (2016). Moving from rational to normative ideologies of control over public involvement: a case of continued managerial dominance. Social Science & Medicine, 162, 124-132.
  11. Danaei Fard, H., Hosseini, Y., Sheikhs, R. (2013). Q methodology: Theoretical foundations and research framework. Tehran: Saffar (in Persian).
  12. Dědečková, N. (2020). Control, controlling and its objectives in the organization. In SHS Web of Conferences(Vol. 83, p. 01009). EDP Sciences.
  13. Dobre, O. I. (2013). Employee motivation and organizational performance. Review of applied socio-economic research, 5(1).
  14. Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74, 102194.
  15. Ipaki, B., Pouravaz, M., & Movahedi, Y. (2021). A study of mental model impact on teamwork tendency in industrial designers and improve the design quality, case study: medical device design. Journal of Fine Arts - Visual Arts, 26(1), 1-14.
  16. Fadeev, A. I. (2019). The task of determining the matching of actual and planned operation plans in a dispatch control system of the road transport. In IOP Conference Series: Materials Science and Engineering(Vol. 632, No. 1, p. 012021). IOP Publishing.
  17. Farooq, O., Farooq, M., & Reynaud, E. (2019). Does employees’ participation in decision making increase the level of corporate social and environmental sustainability? An investigation in South Asia. Sustainability, 11(2), 511.
  18. Flamholtz, E. (1996). Effective organizational control: a framework, applications, and implications. European Management Journal, 14(6), 596-611.
  19. Gichuhi, J. K., Ngari, J. M., & Senaji, T. (2016). Employees’ Response to Electronic Monitoring: The Relationship between CCTV Surveillance and Employees’ Engagement. International Journal of Innovative Research and Development, 5(7), 141-150.
  20. Hakimi, F., Mehrkam, M., Karimi, H. R., Mirzaei, A. A. (2018). Investigating the problems of users in implementing Eris software using the Delphi method in the Tax Affairs Organization in the south of Tehran. Journal of Taxation, 38 (75), 147-172 (in Persian).
  21. Ji, X. D., Lu, W., & Qu, W. (2017). Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China. The International Journal of Accounting, 52(1), 27-44.
  22. Keshtkar, R., Khajavi, S., & Dastgir, M. (2019). Study of the mediating role of internal control weaknesses in the relationship between corporate profit information content indicators and audit quality. Journal of Accounting Advances, 12 (2) 321-353 (in Persian).
  23. Kreutzer, M., Walter, J., & Cardinal, L. B. (2015). Organizational control as antidote to politics in the pursuit of strategic initiatives. Strategic Management Journal, 36(9), 1317-1337.
  24. Lajevardi, S., Rahimnia, F., Mortazavi, S., & Kordanaij, A. (2015). Application of Q method in recognizing mental patterns: Evaluating human resource productivity factors from the perspective of faculty members. Public Management Research, 9, (31), 5-28 (in Persian).
  25. Lee, D. T., Malesky, E., & Pham, A. (2020). The impact of local corruption on business tax registration and compliance: Evidence from Vietnam. Journal of Economic Behavior & Organization, 177, 762-786.
  26. Lenard, M. J., Petruska, K. A., Alam, P., & Yu, B. (2016). Internal control weaknesses and evidence of real activities manipulation. Advances in Accounting, 33, 47-58.
  27. Liu, C., Lin, B., & Shu, W. (2017). Employee quality, monitoring environment and internal control. China Journal of Accounting Research, 10(1), 51-70.
  28. Mockler, R. J. (Ed.). (1970). Readings in management control.
  29. Montazeri, M., & Mehrvakili, S. R. (2016). The relationship between employees' mental patterns and their empowerment in Yazd University of Medical Sciences. Toloohe Behdasht, 15(6,) 60-71.
  30. Merkel, S., Chan, H. F., Schmidt, S. L., & Torgler, B. (2021). Optimism and positivity biases in performance appraisal ratings: Empirical evidence from professional soccer. Applied Psychology, 70(3), 1100-1127.
  31. Park, H., Chae, S., and M. Cho. (2016). Controlling Shareholders Ownership Structure, Foreign Investors Monitoring, and Investment Efficiency, Investment Management and Financial Innovations, 13 (3), 159-170.
  32. Pirayesh, R., Askari, S. (2013). Investigating the barriers to the establishment and effective implementation of internal controls in government organizations in Qazvin province. Quantitative Studies in Management, 4 (4), 81-98 (in Persian).
  33. Purba, K., & Sudibjo, K. (2020). The Effects Analysis of Transformational Leadership, Work Motivation and Compensation on Employee Performance in PT. Sago Nauli. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(3), 1606-1617.
  34. Safari, A., & Kheiri, N. (2017). Identifying the mental pattern of employees by Q method, Quarterly Journal of Management Studies (Improvement and Transformation), 21 (89), 91-118 (in Persian).
  35. Schafheitle, S., Weibel, A., Ebert, I., Kasper, G., Schank, C., & Leicht-Deobald, U. (2020). No stone left unturned? Toward a framework for the impact of datafication technologies on organizational control. Academy of Management Discoveries, 6(3), 455-487.
  36. Shakerrdkani, M., Saberi, A., & Malekzadeh, G. (2019). Mental patterns of managers of government organizations about the factors promoting organizational forgetfulness with Q method. Journal of Public Management Perspectives, 11 (1), 75-98 (in Persian).
  37. Sihag, V., & Rijsdijk, S. A. (2019). Organizational controls and performance outcomes: A meta‐analytic assessment and extension. Journal of management studies, 56(1), 91-133.
  38. Sun, Y. (2016). Internal Control Weakness Disclosure and Firm Investment, Journal ofAccounting, Auditing & Finance, 11(2), 277-307.
  39. Tafolli, F., & Grabner-Kräuter, S. (2020). Employee perceptions of corporate social responsibility and organizational corruption: empirical evidence from Kosovo. Corporate Governance: The International Journal of Business in Society, 2(7), 1349-1370.
  40. Timming, A. R. (2015). The ‘reach’of employee participation in decision‐making: exploring the A ristotelian roots of workplace democracy. Human Resource Management Journal, 25(3), 382-396.
  41. Thompson, P., & Van den Broek, D. (2010). Managerial control and workplace regimes: an introduction. Work, employment and society, 24(3), 1-12.
  42. van der Kolk, B., van Veen-Dirks, P. M., & ter Bogt, H. J. (2019). The impact of management control on employee motivation and performance in the public sector. European Accounting Review, 28(5), 901-928.
  43. Verburg, R. M., Nienaber, A. M., Searle, R. H., Weibel, A., Den Hartog, D. N., & Rupp, D. E. (2018). The role of organizational control systems in employees’ organizational trust and performance outcomes. Group & organization management, 43(2), 179-206
  44. Xiao, H. (2018). Why law enforcement is weak in China? The mindset of the frontline tax officials. Columbia Journal of Asian Law, 31(2), p218-262.
  45. Zhang, Y., & Yao, Z. (2015). Challenges in organizational control: The economic and management perspectives. International Journal of Knowledge-Based Organizations (IJKBO), 5(3), 33-44.
چشم انداز مدیریت دولتی
دوره 14، شماره 4 - شماره پیاپی 56
1402
صفحه 35-52