Developing a Conceptual Model of Employee Resilience Based on Succession Planning in the General Directorate of Tax Affairs: A Case Study of East Azerbaijan Province

Subject Areas : Public Policy In Administration

Nazila Rezaie ¹ , Soleyman Iranzadeh ^{2 *} , Ghaffar tari ³ , Davod Paydar Fard ⁴

1 - Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2 - Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran
3 - . Assistant professor, Marand Branch, Islamic Azad University, Marand, Iran
4 - Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran

Received: 2025-10-13 Accepted : 2025-12-14 Published : 2026-01-02

Keywords: Employee resilience, succession, human resources, grounded theory,

Abstract :

Background: In dynamic organizational environments, employee resilience is considered a strategic necessity, and succession planning is proposed as a solution to achieve it.
Objective: This research was conducted with the aim of designing a conceptual model of employee resilience based on succession planning.
Methods: This study is developmental in purpose and was carried out using a qualitative method. Data were collected through semi-structured interviews with 21 participants, including, experienced managers from the East Azerbaijan Provincial Tax Administration, and faculty members from universities in Tabriz, who were selected via purposive snowball sampling. Data analysis was performed using MAXQDA software and a coding process (open, axial, and selective). The validity and reliability of the data were confirmed using four qualitative criteria: credibility, transferability, dependability, and confirmability.
Findings: The influential causal factors included individual, social, physical, environmental, and intra-organizational components. Factors such as toxic leadership and unfair reward systems were identified as barriers, while factors such as communication skills and talent management were recognized as contextual conditions. Key strategies included knowledge management, empowerment, and managerial style reform, which led to outcomes such as improved organizational performance and innovation.
Conclusion: The final model provides a comprehensive roadmap for managers to ensure long-term organizational sustainability and excellence by enhancing employee resilience.

References:

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