Management and Development Process
Year:2023 | Volume:36 | Issue:4|Papers Count:6

2Purpose: The purpose of this article was to present a preventive network governance model to meet tax evasion as a case study in Tax Affairs Organization of the Islamic Republic of Iran. Methodology: The statistical sample, consisting of thirty managers of the State Tax Affairs Organization, was selected through targeted and accessible method. Applying the Multiple Grounded Theory approach, the researchers designed a network governance model, containing 341 concepts summarized in 79 primary open codes which finally led to 12 dimensions. Findings: The results of the research show that the identified dimensions fall into six groups: 1. The core category including the private sector governance network  and civil institutions, 2. social contexts including economic and cultural issues, 3. results and outcomes including participative, structured and sound tax system, 4. support platforms including judicial issues, laws and regulations, 5. internal conditions including human capital and organizational-administrative issues, 6. external conditions including international, structural and organizing issues.

2Purpose: This study aimed to develop a model emphasizing justice in the recruitment of human resources at a macro level in Iran. The objective was identified after examining the current needs in human resource recruitment, considering the broader context. Methodology: Employing a qualitative method based on Grounded Theory approach, this research engaged experts with significant knowledge and practical experience in human resource recruitment. Semi-structured interviews were conducted for data collection and ATLAS.ti software was applied to facilitate a more structured analysis of the data gathered. Findings: Through the examination of interview transcripts, we identified such key elements as justice-oriented recruitment assessment factors, causal variables, contextual conditions, mediating variables, and outcomes. Results underscore the impact of institutional oversight, employment discrimination, quality of tests, and quality of employment policies on justice-oriented human resource recruitment within government organizations. Originality: No other study has so far focused on the macro level aspect of justice-oriented recruitment in Iran. Regarding justice-oriented perspective on human resource recruitment, this research contributes a macro-level framework from a policy making viewpoint. Through this vision, it identifies influential factors, contextual conditions, mediating variables, and outcomes.

2Purpose: The purpose of this article was to develop a framework for the institutionalization of credit rating agencies in Iran, considering the institutional components and the socio-economic conditions of the country. Methodology: The research method was qualitative-analytical based on interpretative paradigm and Grounded Theory strategy. A combination of desk research and interviews was used to collect data,besides, judgmental and snowball methods were applied to select the statistical sample. Using open, axial, and selective coding, data were summarized in the categories of causal, contextual, intervening, interactive, strategic, and outcomes, all of which formed the main model of the research. Findings: Based on the research data, the most important components of institutionalization depend, firstly on institution-oriented culture which includes independence and objectivity, professionalism, and close supervision, and secondly, on gaining legitimacy which includes trust-building, expertise, stability, and continuity. Conflict of interests is one of the most noticeable challenges for institutionalization, the solution of which should be sought in close supervision and self-monitoring approach of rating agencies. Originality: By integrating institutional and organizational theories, a model has been presented for the institutionalization of credit rating agencies, which can affect the efficiency and effectiveness of these agencies as well as capital markets Implications: It is suggested that the supervisory bodies not only set high-level standards in the field of professional conduct and the instances of conflict of interests, but also encourage the culture of self-monitoring in credit rating agencies.

2Purpose: The purpose of this research was to identify, modeling and scenario analysis of the acceptance factors of the Internet of Things in the supply chain of Iranian businesses. Methodology: To conduct this research, we used both qualitative and quantitative strategies combined. The statistical population in both stages consisted of experts,besides, judgmental and snowball sampling methods were used. In the first stage, acceptance factors were identified through semi-structured interviews. In the second stage, using fuzzy cognitive mapping approach, the acceptance factors were modeled, and the scenario was analyzed. Findings: The results of the first phase show 58 factors of Internet of Things acceptance, which are categorized into 17 sub-themes and 5 main themes. The second-stage results show that the theme of expertise enjoys the highest degree of influence, then the theme of technology readiness comes next. Also, the overlapping of forward and backward scenarios indicates the importance of expertise and technological readiness. Originality: Since there is little understanding of the factors affecting the acceptance of the Internet of Things at the supply chain level of Iranian businesses, this research has been able to add to the literature of this field and to fill the gap by identifying, modeling, and analyzing the scenario of these factors. Implications: Changing recruitment and hiring policies to find and hire qualified personnel, using in-service training tools, and having access to a technological roadmap are the most important strategies of the supply chain, which can lead to organizational expertise and readiness.

2Purpose: The aim of this research was to develop a framework for identifying and explaining the factors influencing organizational ambidexterity in scientific and technological tourism organizations affiliated to ACECR. Methodology: The research approach was qualitative, and its strategy was based on Grounded Theory. Technology specialists of the country's ACECR comprised the statistical population including managers, faculty members and experts, all of whom had experience and expertise in the field of technological businesses in tourism domain. The data were collected through a semi-structured method applying ATLAS.ti software. Findings: After analyzing the interview texts, we identified the dimensions of organizational ambivalence including the ability of the organization to explore and exploit the tourism areas and to utilize the relevant technology for innovation, as the pivotal factor, in the subsidiaries. Then, causal, mediating, and moderating variables were developed in the final framework. The findings show that multi-faceted management and leadership, diverse human resources, and structural variety are effective factors of the establishment of organizational ambidexterity. In addition, the establishment of organizational ambidexterity in scientific and technological tourism organizations of ACECR leads to such consequences as value creation, completion of the technology chain, organizational development, and reduction of organizational contradictions. Originality: Identifying the key factors of success in this field can open the way for organizations which are active in the tourism industry. The research results can serve as a basis for formulating policies and macro plans in this area. The interdisciplinary nature of this study, which combines management knowledge and technology, can be considered as the contribution of this research.

2Purpose: Considering the importance of evaluating the performance of student affairs departments in providing favorable educational facilities for students, this research intended to identify relevant indicators for Iranian universities through a comparative study as well as validated performance evaluation criteria. Methodology: To collect the data, desk research, together with international experience were used,besides, questionnaires were administered to validate the indicators regarding the performance evaluation of student services. Also, we applied the intervention logic model and performance evaluation cycle to provide a performance evaluation framework for student affairs division. Findings: The results of the research indicate that the functions related to the management of student affairs, according to the international experiences, are as follow: providing suitable food, providing housing services, providing suitable welfare facilities, maintaining and promoting physical and mental health and vitality, empowerment and development of students, discipline and education, providing additional educational services to students with disabilities, international student services, providing security and comfort, providing free legal advice, providing cultural and social services and providing suitable physical environment. Finally, based on the conceptual framework of the research we are presenting a set of indicators and measures are under each of the mentioned functions, which all together conform the three components of inputs, outputs, and results. Originality: Applying a systematic and process-oriented approach, we have presented for the first time a framework for evaluating the student affairs divisions of universities based on international practice. Implications: The suggested framework of this study can serve as a basis for appropriate policymaking for evaluating universities, allocating budgets, classifying students, and classifying services.