بررسی نقش میانجی تمرکز بر استراتژی در تأثیر بلوغ سازمانی بر عملکرد سازمانی اداره امور مالیاتی استان البرز

نوع مقاله: علمی

نویسندگان

1 هیات علمی

2 استادیار، گروه مدیریت بازرگانی، دانشگاه پیام نور، گیلان، ایران

3 تهران

چکیده

سازمان‌های بالغ در مقایسه با سازمان‌های نوظهور از استراتژی‌های متفاوتی استفاده می‌کنند و بر نوع خاصی از استراتژی‌ها تمرکز داشته و عملکرد بهتری دارند. پژوهش حاضر با هدف بررسی نقش میانجی تمرکز بر استراتژی در تأثیر بلوغ سازمانی بر عملکرد سازمانی اداره امور مالیاتی استان البرز انجام شد. این پژوهش از نوع کاربردی، بر اساس زمان گردآوری داده‌ها، مقطعی و از نظر نحوه گردآوری داده‌ها پیمایشی و از نوع توصیفی-همبستگی است. جامعه آماری شامل کارکنان و مدیران سازمان امور مالیاتی استان البرز در سال 1398 به تعداد 250 نفر بود که 150 نفر نمونه آماری با استفاده از فرمول کوکران و به­روش نمونه‌گیری تصادفی ساده از بین جامعه مذکور انتخاب شدند. پایایی پرسشنامه‌ها با آلفای کرونباخ برای بلوغ سازمان (763/0)، تمرکز استراتژی (903/0) و عملکرد سازمانی (915/0) محاسبه شد. روایی پرسشنامه‌ها با استفاده از روایی ظاهری و تحلیل عاملی تأییدی در حد مناسبی گزارش شد. تحلیل داده‌ها در دو سطح توصیفی و استنباطی با استفاده از دو نرم‌افزار SPSS19 و Lisrel انجام شد. بر اساس یافته‌ها، تأثیر بلوغ سازمان بر تمرکز بر استراتژی (داخلی و خارجی) و عملکرد سازمان تأیید شد. همچنین تأثیر استراتژی داخلی و خارجی بر عملکرد سازمان نیز به­دست آمد. در نهایت نقش میانجی تمرکز بر استراتژی در تأثیر بلوغ سازمان بر عملکرد سازمان نیز تأیید شد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the mediating role of focus on strategy in the effect of organizational maturity on organizational performance of Alborz Tax Administration

نویسندگان [English]

  • roozbeh habibi 2
  • sogand saberi 3
2 Assistant Prof., Faculty of business management, payam noor University, Guilan, Iran
3 تهران
چکیده [English]

Mature organizations use different strategies compared to emerging organizations and focus on a specific type of strategy and perform better. The aim of this study was to investigate the mediating role of focus on strategy in the effect of organizational maturity on organizational performance of Alborz Tax Administration. This research is of applied type, based on the time of data collection, cross-sectional and in terms of data collection method is survey and descriptive-correlational. The statistical population consisted of 250 employees and managers of Alborz Tax Affairs Organization in 1398, of which 150 statistical samples were selected using Cochran's formula and simple random sampling method from the mentioned population. The reliability of the questionnaires was calculated with Cronbach's alpha for organizational maturity (0.763), strategy focus (0.903) and organizational performance (0.915). The validity of the questionnaires was reported to be appropriate using apparent validity and confirmatory factor analysis. Data analysis was performed at both descriptive and inferential levels using SPSS19 and Lisrel software. Based on the findings, the effect of organizational maturity on focus on strategy (internal and external) and organizational performance was confirmed. The effect of internal and external strategy on the performance of the organization was also obtained. Finally, the mediating role of focus on strategy in the effect of organizational maturity on organizational performance was also confirmed.

کلیدواژه‌ها [English]

  • Organizational Growth
  • Internal and External Strategy
  • Small Businesses
  • Government Organizations
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