مدل حکمرانی داده‌باز در راستای سلامت اداری با استقرار دولت الکترونیک در سازمان امور مالیاتی

نوع مقاله : علمی - پژوهشی

نویسندگان

1 دانشجوی دکتری رشته مدیریت دولتی، دانشکده علوم انسانی ،دانشگاه آزاد اسلامی واحدساری، ساری، ایران

2 استادیار گروه مدیریت دولتی، دانشکده علوم انسانی ، دانشگاه آزاد اسلامی واحد ساری، ساری، ایران

3 استادیار گروه مدیریت دولتی، دانشکده علوم انسانی ،دانشگاه آزاد اسلامی واحد ساری، ساری. ایران

4 استادیار گروه مدیریت دولتی، دانشکده علوم انسانی. دانشگاه آزاد اسلامی واحد ساری. ساری، ایران

چکیده

پژوهش حاضر با هدف ارائۀ مدل حکمرانی داده‌باز در راستای سلامت اداری با استقرار دولت الکترونیک در سازمان امور مالیاتی انجام شده است. تحقیق حاضر از نظر هدف، کاربردی و از نظر روش اجرا کیفی از نوع نظریۀ داده‌بنیاد بود. اطلاعات نیز با ابزار مصاحبۀ نیمه‌ساختاریافته گردآوری شد. جامعۀ آماری پژوهش شامل تمام مدیران رده‌بالای سازمان امور مالیاتی، مدیران کل و معاونان، مشاوران مالیاتی، استادان گروه اقتصاد، متخصصان و محققان فناوری اطلاعات خبرگان فعال در زمینۀ حکمرانی و سلامت اداری، مدیران نهادهای نظارتی بودند. نمونۀ پژوهش نیز با توجه به اشباع نظری داده‌ها در پژوهش کیفی مشخص گردید و حجم نمونه دوازده نفر انتخاب شد. تجزیه‌و‌تحلیل داده‌ها با استفاده از روش کدگذاری شامل سه مرحلۀ کدگذاری باز، کدگذاری محوری و کدگذاری گزینشی به‌صورت دستی انجام شد. نتایج پژوهش نشان داد شش مقولۀ مورد نظر در نظریۀ داده‌بنیاد در پژوهش شامل این موارد بود: 1. عوامل محوری شامل وجود پایگاه داده‌ای مشترک، نظام پاسخ‌گویی مناسب و شفافیت سازمانی، و زیرساخت‌های فنی؛ 2. شرایط مداخله‌گر شامل عوامل مشترک (داخلی و خارجی)، عوامل داخلی و عوامل خارجی؛ 3. عوامل علّی شامل عوامل مشترک (درون و برون سازمانی)، عوامل فردی و عوامل اجتماعی؛ 4. بسترها شامل بسترهای درون‌سازمانی و بسترهای برون‌سازمانی؛ 5. راهبردها شامل راهبردهای مشترک (درون و برون سازمانی)، راهبردهای درون‌سازمانی و راهبردهای برون‌سازمانی؛ 6. پیامدها شامل پیامدهای مشترک (درون و برون سازمانی)، پیامدهای درون‌سازمانی و پیامدهای برون‌سازمانی.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

An Open Data Governance Model for Administrative Health with the Establishment of E-Government in the Tax Affairs Organization

نویسندگان [English]

  • Ahmad Sami 1
  • Masoud Ahmadi 2
  • Rahman Ghafari 3
  • Changiz Mohammadizadeh 4
1 PhD Student in Public Administration, Faculty of Humanities, Islamic Azad University, Sari Branch, Sari, Iran
2 Assistant Professor, Department of Public Administration, Faculty of Humanities, Islamic Azad University, Sari Branch, Sari, Iran
3 Assistant Professor, Department of Public Administration, Faculty of Humanities, Islamic Azad University, Sari Branch, Sari, Iran
4 Assistant Professor, Department of Public Administration, Faculty of Humanities, Islamic Azad University, Sari Branch, Sari, Iran
چکیده [English]

The current research aims to suggest an open data governance model to improve the administrative health with the establishment of E-government in the tax affairs organization. The objectives are practical using grounded theory for the qualitative analysis. The data were collected through the semi-structured interview. The population of the research was all the high level managers of the tax affairs organization, CEOs and their deputies, tax advisors, professors of economics department, experts and researchers of the information technology, elites in the field of governance and administrative health, and other managers of supervision centers. The sampling was done to reach thick-data for the qualitative analysis, resulting in 12 participants. The data analysis was coded through open, thematic, and selective coding systems. The findings indicated six elements from the grounded theory: 1. Main elements such as shared data-base, responding system, organizational clarity, and technical infrastructures, 2. Interventional condition such as shared elements (domestic and foreign), domestic elements, and foreign elements, 3. Causative elements such as shared elements (indo- and exo-organizational), individual elements, and social elements, 4. Contexts such as indo- and exo-organizational contexts, 5. Strategies such as shared strategies (indo- and exo-organizational), indo-organization elements, and exo-organizational elements, 6. Shared consequences such as shared consequences (indo- and exo-organizational), indo-organizational consequences, and exo-organizational consequences.

کلیدواژه‌ها [English]

  • Open-data governance
  • administrative health
  • E-governance
  • tax affairs organization
  • grounded theory approach

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