Explaining the Role of Organizational Control on the Value of Public Administrators and Its Components

Subject Areas : مدیریت

Hamze  Samadi MeiarKolaee ¹ (PhD, Department of Public Administration, Science and Research Branch, Islamic Azad University, Tehran, Iran)
Hosein  Samadi Miarkolaee ² (M.A., Department of Public Administration, Young Researchers Club, Ghaemshahr Branch, Islamic Azad University, Ghaemshahr, Iran)

Received: 2020-10-18 Accepted : 2020-10-18 Published : 2019-02-20

Keywords: Government, Public Administration, Tax Administration, Public Administrators' Values, Organizational Control,

Abstract :

The purpose of the present paper is representation and developing a model for measuring the values of public administrators, measuring the extent of organizational control, and exploring the role of organizational control on the values of public administrators in the Mazandaran tax administration. The method of the study is descriptive-analytical. In this study, the administrators of Mazandaran tax administration selected as the statistical population, and based on Cochran's formula, 130 administrators selected as a sample. By means of literature review and interview with experts through purposive sampling method, the dimensions and components of the variables for this study recognized. Eventually, 9 dimensions and 27 items extracted to design a model for (social and personal) values of public administrators, and 7 dimensions and 18 items extracted to design a model for organizational control using experts' opinions that were explored by questionnaires. The collected data were analyzed using LISREL and SPSS softwares. The findings of the study showed that the organizational control variable had a positive, direct, and significant impact on the (social and personal) values of public administrators. Therefore, the findings of research revealed that the social values of public administrators are influential on the personal values of public administrators. This result originated from the positive, direct, and significant impact of the social values of public administrators on their personal values. The values of public administrators are not able to influence on the organizational control and are only able to influence on the implementation of policies.