Volume 12, Issue 4 (2023)                   ORMR 2023, 12(4): 29-48 | Back to browse issues page

‎ 20.1001.1.22286977.1401.12.4.3.9

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shaker ardakani M, golverdi M, Hosseinpour Chaijani S. Exploring barriers to effective organizational control in the public sector (Case Study: Tax Affairs Department of Gilan province). ORMR 2023; 12 (4) :29-48
URL: http://ormr.modares.ac.ir/article-28-60151-en.html
Exploring barriers to effective organizational control in the public sector (Case Study: Tax Affairs Department of Gilan province)
Mohammad Shaker ardakani 1, Mehdi Golverdi2 , Sara Hosseinpour Chaijani3
1- Assistant Professor, Public Administration Department, Ardakan University, Ardakan, Iran. , m.shaker@ardakan.ac.ir
2- Assistant Professor, Public Administration Department, Ardakan University, Ardakan, Iran.
3- Master of Public Administration, Public Administration Department, Ardakan University, Ardakan, Iran.
Abstract:   (1367 Views)
The aim of this study was to investigate the barriers to effective organizational control in tax affairs department of Gilan province. The research was based on qualitative methodology in terms of applied purpose and descriptive in terms of data collection method. The studied population included all peoples in the tax affairs of Gilan (Rudsar, Lahijan, Chabaksar and Kalachai). Targeted snowball selecting method was used to select the participants and finally 13 heads of tax affairs, technology and accounting managers of the 4 mentioned branches were selected as the participant. Data collection tools included semi-structured interviews with selected participant. Content analysis was used to analyze the data. Data analysis led to the exploring of 38 sub-themes which were classified into 6 main themes as legal and strategic barriers, motivational barriers, ethical barriers, organizational barriers, infrastructure barriers and implementation (process) barriers.
 
Keywords: effective organizational control, tax affairs, theme analysis.
Full-Text [PDF 825 kb]   (660 Downloads)    
Article Type: Qualitative Research | Subject: Organizational Behavior and Human Resource Management
Received: 2022/03/9 | Accepted: 2022/08/13 | Published: 2023/03/1
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