سیاست‌های راهبردی و کلان

سیاست‌های راهبردی و کلان

ارزیابی عملکرد استراتژیهای مدیریت استراتژیک منابع انسانی در سازمان امور مالیاتی با تاکید بر سیاست های کلی نظام اداری

نوع مقاله : علمی - پژوهشی

نویسندگان
1 دانشجوی دکتری رشته مدیریت بازرگانی، دانشکده‌ی اقتصاد و مدیریت، دانشگاه لرستان، خرم آباد، ایران
2 دانشیارگروه آموزشی مدیریت، دانشکده مدیریت و اقتصاد،دانشگاه لرستان،خرم آباد، ایران
3 دانشیارگروه آموزشی مدیریت، دانشکده مدیریت و اقتصاد،دانشگاه لرستان،خرم آباد. ایران
10.30507/jmsp.2023.394649.2567
چکیده
سازمان امور مالیاتی به عنوان یک سازمان حاکمیتی ؛ برای توسعه، رشد و پایداری خود، به سیستم ارزیابی عملکرد کارا نیاز دارد که در قالب آن بتوانند کارایی و اثربخشی برنامه ‌های سازمان، ‌فرآیند و نیروی انسانی خود را مورد بررسی قرار دهد.

هدف از این پژوهش ارزیابی کارایی استراتژیهای مدیریت استراتژیک منابع انسانی در سازمان امور مالیاتی با تاکید بر سیاست های کلی نظام اداری می باشد. بر این اساس ابعاد چهار استراتژی پدرانه، متعهدانه، پیمانکارانه و ثانویه به صورت تلفیقی توسط رویکرد های کارت امیتازی متوازن(رویکرد مالی، رویکرد مشتری، رویکرد رشد و یادگیری، رویکرد فرایندهای داخلی) بر اساس نظرات خبرگان و پرسشنامه مورد ارزیابی قرار گرفتند. رتبه بندی با استفاده از تکنیکANP و نرم افزار سوپردسیژن و اکسل صوت گرفت و نتایج حاصله نشان داد که استراتژی ثانویه با وزن 0.3197 و رویکرد مالی با وزن 57/0 بیشترین اولویت اهمیت را در سازمان امور مالیاتی برای مدیریت استراتژیک منابع انسانی دارا می باشند.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Evaluating the performance of strategic human resource management strategies in the tax affairs organization with emphasis on the general policies of the administrative system

نویسندگان English

mahshid kheirandish 1
Mohammad Hakkak 2
Amirhoshang nazarpouri 3
1 Ph.D. student of business management, Faculty of Economics and Management, lorestan University, khoramabad, Iran
2 associate professor, Department of Management, Faculty of Economics and Management, lorestan University, khoramabad, Iran
3 associate professor, Department of Management, Faculty of Economics and Management, lorestan University, khoramabad, Iran
چکیده English

Tax Affairs Organization as a governance organization; For its development, growth and sustainability, it needs an effective performance evaluation system in which it can evaluate the efficiency and effectiveness of its organization's programs, process and human resources.

The purpose of this research is to evaluate the effectiveness of strategic human resource management strategies in the Tax Affairs Organization with an emphasis on the general policies of the administrative system. Based on this, the dimensions of the four paternal, committed, contractual and secondary strategies were evaluated by balanced scorecard approaches (Financial approach, customer approach, growth and learning approach, internal processes approach) based on experts' opinions and questionnaires. The ranking was done using ANP technique and Superdecision and Excel software, and the results showed that the secondary strategy with a weight of 0.3197 and the financial approach with a weight of 0.57 have the highest priority and importance in the Tax Administration for the strategic management of human resources.

کلیدواژه‌ها English

Strategic management of human resources
Balanced scorecard
ANP method
Tax affairs organization
 
Abbasi, Badri (2019). Identifying and ranking criteria for strategic management of human resources in the university. Public administration perspective, 2(11), 122-147. (In persian)
Allen, R. S.; Dawson, G.; Wheatley, K. & White C.S. (2008). Perceived Diversity and Organizational Performance. Employee Relations, 30(1), 20-33.
Anthony, w.p. & et al. (1996). Strategic human resource management. Orland, FL7 dryden in chinse enterprices. Human resource management, (47).
Armstrong, Michael (1928). Strategic management of human resources, translated by Seyyed Mohammad Arabi and Davoud Izadi. Tehran. (In persian)
Armstrong, Michael (2006). Strategic management of human resources. Translated by Seyyed Mehdi Arabi and Daud Izadi. Cultural Research Office. (In persian)
Armstrong, Michael (2008). Performance management of basic strategies and practical guidelines. Translation by Ismail Kaousi et al. 344-1. (In persian)
Bamberger, P. & Fiegenbaim, A. (1996). The role of strategic reference points in explaining the nature and consequences of human resource strategy. Academy of Management Review, (21), 926-958.
Bamberger, Peter & Mesholam, Len (2009). Human Resources Strategy: Formulation, Implementation and Effect. translated by Ali Parsaian and Ali Arabi, Cultural Research Office, Tehran. (In persian)
Bamberger, Peter & Mosholem, Len (2003). Human resources strategy, compilation, implementation and effect. Translated by Ali Parsaian and Ali Arabi. (In persian)
Boland, T. & Fowler, A. (2000). A Systems Perspective of Performance Management in Public Sector Organizations. The International Journal of Public Sector Management, 13(5), 417-446.
Boland, Tony & Alan, Fowler (2000). A system perspective of performance management in public sector organizations. The international journal of public sector management, 31(5).
Dincer, Hasan; Hacıoğlu, Ümit & Yüksel, Serhat (2016). Balanced Scorecard-based Performance Assessment of Turkish Banking Sector with Analytic Network Process. International Journal of Decision Sciences Applications, 1(1), ISSN: 2528-956X.
Excellent, Esfandiar (2011). Application of hierarchical analysis process in urban and regional planning. beautiful arts, (41), 79-90.
Fiegenbaum, A.; Hart, S. & Schendel, D. (1996). Strategic reference point theory. Strategic management journal, v(17), 219-235.
Ghazanfari, Mehdi & Hanani, supporter (2003). evaluation of the company's performance and its balanced measurement. Management magazine, 63. 64. (In persian)
Holloway, J. (1999). Managing performance, Rose, A., Lawton, A., Public Services Management Financial Times, Prentice-Hall, Harlow, 238-59.
Jazni, Nasreen (2012) Compilation of human resource development strategies. Administrative Development Quarterly, 7(41). (In persian)
Kaplan, Robert & David, Norton (2008). "Balanced Scorecard" strategy change, translated by Melmasi and Sifi, Bazargani Publishing Company.
Mariappanadar, sugumar (2003). Sustainable human resource strategy: the sustainable and unsustainable dilemmas of retrenchment. International journal of social economics, 30(8), 906-923.
Memarzadeh Tehran, Gholamreza. Bamni Moghadam Mohammad and Qonji Lou Mohammad (1936). Determining the ranking indicators of old companies in the Tehran Stock Exchange in the public and private sectors. Journal of Financial Studies, Number eight, 53-88. (In persian)
Mir sepasi, Nasser (2003). Strategic management of human resources and labor relations. Mir's publication 504-1. (In persian)
Nani, A.J.; Dixon, J.R. & Vollmann, T.E. (1990). Strategic control and performance measurement. Journal of Cost Management, Summer, 33-42.
Nils-Joran Olve Anashustrand (1931). Balanced Scorecard. Translated by Alireza Ali Soleimani. Publications of the Industrial Research and Education Center. First Edition. (In persian)
Robbins, Stephen (2002). Organisation theory. Translated by Mehdi Elwani and Hassan Danaei Fard. Tehran. Safar Eshraghi Publications. .(In persian)
Saaty TL. (1980). The analytic hierarchy process. New york: McGraw-Hill.
Saaty, T. L. (1999). Fundamentals of the Analytic Network Process. Proceedings of ISAHP 1999, Kobe, Japan.
Wang, Dan‐Shang & Shyu,Chi‐Lih (2008). Will the strategic fit between business and HRM strategy influence HRM effectiveness and organizational performance?. International Journal of Manpower, (29), 92-110.
 
 
 
 
 
دوره 11، شماره 44
زمستان 1402
صفحه 847-880

  • تاریخ دریافت 05 اردیبهشت 1402
  • تاریخ بازنگری 14 خرداد 1402
  • تاریخ پذیرش 25 تیر 1402