نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه مدیریت، دانشگاه پیام نور، تهران، ایران
2 کارشناس ارشد مدیریت دولتی، دانشکده مدیریت، دانشگاه پیام نور، تهران، ایران
3 دانشیاریار گروه مدیریت، دانشگاه پیام نور، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study aimed to elucidate the organizational antecedents influencing the development of financial information systems at the Zanjan Province Tax Administration, utilizing Grounded Theory. The research is applied in purpose and qualitative-exploratory in nature. Data were collected through semi-structured interviews with managers and experts in the fields of taxation, finance, and information technology. Following the concurrent analysis of 12 interviews, no new conceptual codes or categories emerged, indicating initial theoretical saturation; subsequently, three additional interviews were conducted to confirm saturation stability, bringing the final sample size to 15 participants. Data were analyzed through three stages: open, axial, and selective coding. The findings identified the core phenomenon as the "integrated and effective development of financial information systems." Causal conditions included organizational culture, management and planning, technology and information capabilities, and organizational structure and design. Organizational characteristics and the operational context of the Zanjan Province Tax Administration were identified as contextual conditions, while governmental and regulatory factors, resources, human factors, technical limitations, and security requirements were identified as intervening conditions. Strategies encompassed assessment and analysis, development and empowerment, innovation and continuous improvement, and feedback collection and analysis. The consequences were twofold: positive outcomes included enhanced transparency, efficiency, accuracy, decision-making quality, and stakeholder satisfaction; challenging outcomes included security risks, resistance to change, learning demands, and the need for sustainable resources. Based on the proposed model, the development of financial information systems is effective only when organizational, human, institutional, and technological capacities are simultaneously strengthened and the associated challenges are effectively managed.
کلیدواژه‌ها [English]
)