عنوان مقاله [English]
The main objective of this study was to explore the contingency factors of strategic human resource management and identify effective practices of human resource based on and prioritization of factors and practices are identified. The research purpose of applied and exploratory mixed approach and utilizes the strategy has been phenomenology. In the qualitative study section, semi-structured interviews with 22 experts in the study population was conducted in state tax organization, In the quantitative study section also designed three questionnaires and distributed among 300 experts in human resources organization and necessary data were collected. The analysis findings in the qualitative section done with using content analysis and using software MAXQDA. Quantitative study section to prioritize contingency factors have been recognized and identified effective practices of human resource and utilizes method analytical hierarchy process (AHP) and using software AHP SOLVER 2015. The findings suggest the existence of two sets of contingency factors are external and internal organizational. In total, 8 contingency factors external organizational and 14 contingency factors internal organizational identified. In quantitative study section of the research, the factors of contingency and effective practices of human resources were prioritized.
Contingency theory states that there is no method and theory that can be applied in all situations. In other words, there is no best method for designing, leading or managing an organization, because most of the business life is a situation and is influenced by a wide range of environmental variables. During the 1980s and 1990s, there was a fundamental change in human resource management. This change has led to the development and focus of human resource management research on the attitude of the research-micro level that dominated this area to a macro and strategic perspective. The strategic view of human resources, known as strategic human resource management, has grown beyond the expectations of researchers and has been able to highlight the importance of human resources for achieving organizational goals. In recent years, public sector organizations have also come to the conclusion that they cannot continue to exist as an open system, regardless of the dynamic and complex environment of today, and the need for survival and organizational growth depends on the perception and attention to the internal environment and outside organization and formulation of effective strategies for the organization, however, they found that it was not necessary to design new models for developing a strategy, but it was imperative that in some key dimensions these models considered, including goals, stakeholders, stakeholders, and its internal and external factors, and factors such as this, and tailor them to their organizations.
State Tax Organization
Materials and Methods
The research purpose of applied and exploratory mixed approach and utilizes the strategy has been phenomenology. In the qualitative study section, semi-structured interviews with 22 experts in the study population was conducted in state tax organization, In the quantitative study section also designed a questionnaire distributed among experts in human resources organization and necessary data were collected.
Discussion and Results
The analysis findings in the qualitative section done with using content analysis and using software MAXQDA. Quantitative study section to prioritize contingency factors have been recognized and identified effective practices of human resource and utilizes method analytical hierarchy process (AHP) and using software AHP SOLVER 2015. The findings suggest the existence of two sets of contingency factors are external and internal organizational. In total, 8 contingency factors external organizational and 14 contingency factors internal organizational identified. In quantitative study section, 14 effective practices of human resource were identified. In total contingency factors were classified into two general categories of external factors and internal factors. External organizational contingency factors refer to the set of influencing factors that exist in the context and the overall structure of society. Internal organizational factors include factors that the organization encompasses and controls directly and is influenced by the performance of all agents of the tax organization and how the organization functions in this section can have a significant impact on the improvement of the external entities expressed.
The contingency theory is rooted in the assumption that organizations whose internal aspects are best suited to the demands of their environment will best be reconciled. Based on this attitude, the discovery and identification of contingency factors of strategic human resources management in the organization of state tax organization was targeted. After the research process, contingency factors affecting the strategic human resources management of strategies discovered in two categories including external and internal factors of division have become. In total, 8 contingency factors external organizational and 14 contingency factors internal organizational identified. Contingency factors external organizational are including: governmental macroeconomic policies in human resources, the culture of cooperation and social participation with the organization, the determination of the authorities towards the organization, type of organization interactions with the community, growth awareness of public institutions, human resource policymaking in other organizations, change in the expectations and demands of people and People's desire for the organization. Contingency factors internal organizational are including: organization tax rules and regulations, staff expectations for equity and external justice, commitment to organizational work, qualitative development of human resource, disciplinary decisions and fighting with corruption, organization earnings(Incomes), the progress of the organization's operational technologies, implementing e-government, strategies of the organization, work sensitivity, expectations of external stakeholders, the nature of the duties and working conditions, diversity and volume of work and informal relationships and political behaviors of managers.
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