مدیریت سازمان‌های دولتی

با همکاری مشترک دانشگاه پیام نور و انجمن مدیریت دولتی ایران و انجمن مدیریت رفتار سازمانی

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پیوند حاکمیت فناوری اطلاعات و چابکی سازمانی در بلوغ تحول دیجیتال، مورد مطالعه: سازمان امور مالیاتی ایران

نوع مقاله : توصیفی

نویسندگان

1 دانشجوی دکتری، گروه مدیریت فناوری اطلاعات، تربیت مدرس، تهران، ایران.

2 استاد، گروه مدیریت فناوری اطلاعات، دانشگاه تربیت مدرس، تهران، ایران.

3 استادیار، گروه مدیریت فناوری اطلاعات، دانشگاه تربیت مدرس، تهران، ایران.

4 دانشیار، گروه مهندسی صنایع، دانشگاه تربیت مدرس، تهران، ایران.

چکیده

در سال‌های اخیر، توسعه ابزارهای دیجیتال و گسترش منابع کلان داده، فرصت‌های جدیدی برای بهبود خدمات و افزایش کارایی در سازمان‌های مالیاتی فراهم کرده است. این تغییرات نیازمند تحول دیجیتال هستند که با ایجاد تغییرات بنیادین در فرایندها و ساختارهای سازمانی، سازمان‌های مالیاتی را قادر می‌سازند به شکل مؤثرتری با نیازهای متغیر مؤدیان مالیاتی سازگار شوند. در این راستا، چابکی سازمانی به‌عنوان یک عامل کلیدی، در تسریع و موفقیت تحول دیجیتال نقش دارد. همچنین، حاکمیت فناوری اطلاعات با ارائه چارچوب‌های مدیریتی منسجم، به بهبود استراتژی‌های تحول دیجیتال کمک می‌کند. هدف این پژوهش، بررسی تأثیر حاکمیت فناوری اطلاعات بر بلوغ تحول دیجیتال در سازمان امور مالیاتی ایران با توجه به نقش میانجی چابکی سازمانی است. روش پژوهش توصیفی-همبستگی بوده و داده‌ها از طریق پرسشنامه از کارکنان و مدیران سازمان امور مالیاتی کشور جمع‌آوری شده است. پایایی پرسشنامه‌ها با استفاده از ضریب آلفای کرونباخ و روایی آن‌ها از طریق تحلیل عاملی تأییدی، مورد تأیید قرار گرفـت. تحلیل داده‌ها با استفاده از مدل‌سازی معادلات ساختاری و با استفاده از نرم‌افزار لیزرل انجام شد. یافته‌های این پژوهش نشان می‌دهد که حاکمیت فناوری اطلاعات تأثیر مثبتی بر بلوغ تحول دیجیتال دارد و این تأثیر از طریق افزایش چابکی سازمانی تقویت می‌شود. لذا سازمان‌های مالیاتی با حاکمیت فناوری اطلاعات قوی‌تر و چابکی سازمانی بیشتر، در مسیر تحول دیجیتال موفق‌تر عمل می‌کنند. این یافته‌ها می‌توانند به‌عنوان راهنمایی برای ارتقای استراتژی‌های تحول دیجیتال در سازمان‌های مالیاتی مورد استفاده قرار گیرند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Relationship Between Information Technology Governance and Organizational Agility in The Digital Transformation Maturity, Case Study: Iranian Tax Administration Organization

نویسندگان [English]

  • Maryam Bayat 1
  • Alireza Hassanzadeh 2
  • Ali Shayan 3
  • Bakhtiar Ostadi 4

1 Ph.D Candidate, Department of IT Management, Tarbiat Modares University, Tehran, Iran.

2 Professor, Department of IT Management, , Tarbiat Modares University, Tehran, Iran.

3 Assistant Professor, Department of IT Management, Tarbiat Modares University, Tehran, Iran.

4 Associate Professor, Department of Industrial Engineering, Tarbiat Modares University, Tehran, Iran.

چکیده [English]

In recent years, the development of digital tools and the expansion of big data resources have provided new opportunities for service enhancement and increased efficiency within tax administrations. The reforms are prerequisites for digital transformation (DT), which through substantial alterations to procedures and organizational structures, allows tax organizations to respond better to the changing taxpayer’s needs. In this regard, organizational agility is the major factor that contributes to both the speed of digital transformation and its successful implementation. On the other hand, by giving a coordinated management framework, information technology governance (ITG) supports the enhancement of DT strategies. This study aims to examine the effect of ITG on the DT maturity of the Iranian Tax Administration, through the mediating role of organizational agility. The research uses a way of description through the relationship and collection of data, which was done by questionnaires from the employees and managers of the Iranian Tax Administration. The reliability of the questionnaires was tested using Cronbach's alpha coefficient while their validity was verified through confirmatory factor analysis. Statistical data analysis was carried out using structural equation modeling and LISREL software. As per the result of this study, ITG positively affects DT maturity, which is facilitated through increased organizational agility. Therefore, tax administrations with high ITG and organization agility perform better in their digital transformation projects. Accordingly, these findings might be useful for developing digital transformation plans within tax organizations)

کلیدواژه‌ها [English]

  • Digital Transformation Maturity
  • Information Technology Governance
  • Organizational Agility
  • Iranian Tax Administration
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مدیریت سازمان‌های دولتی
دوره 13، شماره1 (پیاپی 49) - شماره پیاپی 49
دی 1403
صفحه 17-38
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  • تاریخ دریافت: 25 خرداد 1403
  • تاریخ بازنگری: 04 آذر 1403
  • تاریخ پذیرش: 05 آذر 1403
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