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

10.30507/jmsp.2022.334524.2395

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

مراجع

Bakkar, Y., & Ogcem, A. R. (2020). Democracy and economic development: Disentangling the effect of elections and rule of law. Baltic Journal of European Studies, 9, 173-205.
Chien, N. B., & Nghi Thanh, N. (2022). The impact of good governance on the people’s satisfaction with public administrative services in Vietnam. Administrative Sciences, 12, 35. 1-12.
Coelho, D., Miranda, J., Portela, F., Machadoa, J., Santos, F., & Abelha, A. (2016). Towards of a Business Intelligence Platform to Portuguese. Computer Science, 100, 762-767.
Commission on Global Governance. (1995). Our Global Neighbourhood. Received from: http://www.gdrc.org/u-gov/globalneighbourhood/. accessed on 20 June 2006.
D’Agostino, M. (2018). Open data and public health. Rev Panam Salud Publica, 42, e66.
Ebrahimpour, H., & Aliki, F. (2016). The role of good governance in the efficiency of governments, International Conference of Management Elites. Tehran, Shahid Beheshti University Conference Hall. (Persain)
Gao, X., & Lee, L. (2017). E-government services and social media adoption: Experience of small local governments in Nebraska State. Government Information Quarterly, 34(4), 627-634.
Giao, C. V. (2021). Good governance and problems for state management in Vietnam. State Organization Journal, 2, 48-58.
Graham, J., Wynne Plumptre, T., & Amos, B. (2003). Principles for good governance in the 21st century. Policy Brief, 15, 1-6.
Hariguna, T., & Tsamara, M. (2019). E-Government asset management using the extreme programming method. Int. J. Inform. Inf. Syst, 2, 24-32.
Hariguna, T., Rahardja, U., & Ruangkanjanases, A. (2020). The impact of citizen perceived value on their intention to use e-government services: An empirical study. Electron. Gov, 16, 426-440
Hariguna, T., Ruangkanjanases, A., & Sarmini (2021). Public behavior as an output of e-government service: The Role of new technology integrated in e-government and antecedent of relationship quality. Sustainability, 13, 7464. 1-20. https://doi.org/ 10.3390/su13137464
Herrando, C., Jiménez-Martínez, J., & de Hoyos, M. J. M. (2020). Boosting purchase intention and online participation through passion. Int. J. Inform. Inf. Syst, 3, 136-145.
Hogge, B. (2010). Open data study; New technologies, transparency and accountability initiative. Cambridge Grove, London.
Imani Brandagh, M., Mohammadi, B., & Bagheri, Y. (2016). A study of factors affecting the increasing administrative system and countering corruption. Quarterly Journal of New Research in Humanities, Winter, 17. (Persain)
Iranzadeh, S., & Davari, K. (2012). A study of the relationship between the establishment of E-government and the health of the administrative system of the country. Beyond Management, 6(22), 55-74. (Persain)
Jahed, H. (2006). Organizational health. Journal of Tadbir, 159. (Persain)
Jamshidi, I., Majidi, A., & Akhundi, N. (2019). Investigating the barriers to the establishment of article 38 of the civil service management law in governmental organizations. Quarterly Journal of Strategic and Macro Policies, 7(4), 582-611. (Persain)
Kamali, Y. (2015). Investigating the role of decentralization in realizing administrative health. Quarterly Journal of Strategic and Macro Policies, 2(5), 132-111. (Persain)
Keping, Y. (2017). Governance and good governance: A new framework for political Analysis. https://doi.org/10.1007/s40647-017-0197-4.
Khalili Paji, A. (2018). Analyzing the functioning of e-government in preventing corruption. Quarterly Journal of Lawyer, Tehran, 170. 21-36.
Khan, W., & Hussain, F. (2013). Data analysis through information visualisation for e-goverments & e-businesses. International of Developments in Systems Engineering, 16, 215-220.
Laboutkova, S. (2018). Open government data- Alesson to be Learned. Technical university of Liberec.
Moghimi, S. M., & Alaei Ardakani, M. (2011). Assessing good governance indicators and the role of e-government in its promotion, Quarterly Journal of Information Technology Management, 3(8), 170-188. (Persain)
Mollai, N., & Taheri, S. (2017). Development of e-business with data innovation model, government open data and open innovation. Quarterly Journal of Approach, 69. (Persain)
Nahon, K., Peled, A., & Shkabatur, J. (2014). The open government data heart beat of cities. Hebrew University Interdisciplinary Center (IDC).
Nugroho, R. P., Zuiderwijk, A., Janssen, M., & de, J. M. (2015). A comparison of national open data policies: lessons learned. Transforming Government: People, Process and Policy, 9(3), 286-308.
Open data charter. (2016). International Open Data Charter. Received from: http:// opendatacharter.net/principles/. 2016/12/26
Open Knowledge Foundation. (2010). The open data handbook. Cambridge England Open Knowledge Foundation.
Peráˇcek, T., Mucha, B., & Brestovanská, P. (2019). Selected legislative aspects of cybernetic security in the slovak republic. Lecture Notes on Data Engineering and Communications Technologies, 23, 273-82.
Petrov, O. (2011). Next generation e-government: Transformation into open government, ICT@The World Bank, E-Democracy Conference, Ohrid, Macedonia.
Rafiei, H., & Shahnoushi, N. (2014). The impact of good government and good management on human development using geographical regression. Iranian Journal of Research Economics, 19(58), 153-181. (Persain)
Rahnavard, F., & Mohammadi, D. (2007). Evaluation of the evolution of e-government in Iran. Journal of Humanities and Social Sciences Special Management, 7(27), 56-70. (Persain)
Roy, K. C., & Tisdell, C. A. (1998). Good governance in sustainable development: The impact of institutions. International Journal of Social Economics, 25, 1310-1325.
Ruohonen, J., Salminen, L., & Vahtera, V. (2021). Governance and steering of mocs-Legal perspective. Lex Localis, 19, 705-728.
Strauss, A., & Corbin, J. (2007). Basics of qualitative research: Techniques and procedures for developing grounded theory. Thousand oaks, CA: Sage Publications.
Ubaldi, B. (2013). Open government data, towards empirical analysis of open government data initiatives. OECD Publishing.
World Bank (2016). Open government data toolkit. Received from: http://opendatatoolkit.worldbank.org/en/ 2016/12/26.
Wu, D., Chen, S., & Olson, D. (2014). Business intelligence in risk management: Some recent progresses. Information Sciences, 256, 1-7.
Yaqubi, I. (2017). Good governance and promoting the health of the administrative system- explaining the role of e-government. Public Management Research, 1(37), 203-222. (Persain)

فایل ها

هم رسانی

ارجاع به این مقاله

آمار