Analysis and Modeling of Absenteeism Management in Iran Revenue Tax Agency Using Mixed Method

Document Type : Research Paper


1 Ph.D Student of Public Administration, Department of Management, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

2 Assistant Professor, Department of Management, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

3 Visiting Professor, Department of Management, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran


Absenteeism management is considered as designing, planning, and controlling employee’s activities to increase the welfare of employees and to reduce work absence. Since the studies on absenteeism management are limited, the goal of this paper is to develop a model for absenteeism management in Iran Revenue Tax Agency (IRTA). In this study, the management of employee absenteeism is analyzed qualitatively and quantitatively (Mixed Method). In the qualitative part of this study, a non-probability method and a dependent heterogeneous method are used for collecting data. Also 18 in-depth and semi-structured interviews are performed with organizational experts and employees who have been frequently absent from their work in IRTA. Furthermore, the collected data from the qualitative part is analyzed using MAXQDA software. In the quantitative section, the absenteeism management model is presented based on Grounded Theory (GT) assumptions and in the quantitative part, 314 questionnaires are collected by using the random sampling method. In addition, the data were analyzed by Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) methods by using SPSS and Amos software, respectively. The GT model of employee absenteeism management is confirmed in the quantitative section. The results of this model contain five parts of the GT method that are: 1) Casual conditions such as negative learning and dysfunctional control, career management problems, and lack of well-being, 2) Interfering factors: unexpected incidents, demographic factors, staff history, and personal values, 3) Contextual factors that are: cultural and biological issues, external institutions, political interventions, and partisanship of legal capacities, 4) Strategies for reducing the employee absenteeism such as considering employee expectations from management, creating a culture of calmness, clarity, support, and monitoring people in all levels and career stages and 5) Consequences such as satisfaction, trust, productivity, work-family balance, and benefits for the organization, improving job attitudes.


Main Subjects

Article Title [فارسی]

تجزیه و تحلیل و ارائه مدلی برای مدیریت غیبت در اداره امور مالیاتی ایران با استفاده از رویکرد آمیخته

Authors [فارسی]

  • مهدی نصر اصفهانی 1
  • سعید شریفی 2
  • البرز قیتانی 2
  • مهرناز نصراصفهانی 3
1 دانشجوی دکتری رشته مدیریت دولتی، دانشکده مدیریت. دانشگاه آزاد اسلامی، واحد اصفهان (خوراسگان)، اصفهان، ایران
2 استادیار دانشکده مدیریت، دانشگاه آزاد اسلامی، واحد اصفهان (خوراسگان)، اصفهان، ایران
3 استاد مدعو دانشکده مدیریت، دانشگاه آزاد اسلامی، واحد اصفهان (خوراسگان)، اصفهان، ایران
Abstract [فارسی]

مدیریت غیبت به عنوان طرح ریزی، برنامه ریزی و کنترل اقدامات با هدف افزایش بهزیستی کارکنان و به منظور کاهش غیبت ناشی از عوامل شغلی، نگهداشت و رفاه منابع انسانی و عوامل اقتصادی شناخته می شود و از آنجایی که مطالعات در مورد مدیریت غیبت بسیار محدود است؛ هدف اصلی در این مقاله، ارائه مدلی برای مدیریت غیبت در ادارات امور مالیاتی کشور ایران است. لذا در این پژوهش مدیریت غیبت کارکنان به صورت کیفی و کمی (روش آمیخته) مورد تحلیل قرار گرفته است. در بخش کیفی این پژوهش از روش نمونه گیری غیر احتمالی و ناهمگن وابسته به معیار برای جمع آوری داده ها استفاده شده است، به همین منظور 18 مصاحبه عمیق و نیمه ساختار یافته با خبرگان سازمانی و کارکنانی که به طور مکرر از کار خود غیبت نموده اند؛ انجام پذیرفت. داده های جمع آوری شده از بخش کیفی با استفاده از نرم افزار MAXQDA مورد تجزیه و تحلیل قرار گرفت که خروجی آن منجر به استخراج مدل کیفی مدیریت غیبت بر اساس روش تحلیل داده بنیاد (GT) گردید و در ادامه در بخش کمی پژوهش، 314 پرسشنامه با استفاده از روش نمونه گیری تصادفی جمع آوری شد که داده های آن با استفاده از روش تحلیل عاملی اکتشافی (EFA) و تحلیل عاملی تأییدی (CFA) به ترتیب با استفاده از نرم افزار SPSS و Amos مورد تجزیه و تحلیل قرار گرفت و منجر به تائید اکثر عوامل استخراجی بر اساس مدل GT در بخش کمی گردید. نتایج این مدل شامل پنج بخش می باشند؛ که عبارتند از: 1) شرایط علی همانند؛ یادگیری منفی و کنترل ناکارآمد، فقدان بهزیستی، گران باری شغلی و کمبود رفاه، 2) عوامل مداخله گر شامل؛ حوادث غیر منتظره، عوامل جمعیت شناختی، سابقه کارکنان و ارزش‌های شخصی، 3) عوامل زمینه‌ای؛ مسائل فرهنگی و زیستی، نهادهای بیرونی، مداخلات سیاسی و ظرفیت‌های قانونی، 4) برخی از راهکارهای مدیریت غیبت کارکنان عبارتند از ؛ توجه به انتظارات کارکنان از مدیریت، فرهنگ‌سازی. ایجاد فضایی آرام و شفاف، همراه با حمایت، نظارت و کنترل در تمام سطوح و مراحل شغلی 5) بخشی از پیامدهای حاصل از انجام مدیریت غیبت شامل؛ رضایت، اعتماد، بهره­وری، تعادل کار و خانواده، منفعت سازمانی و بهبود نگرش شغلی.

Keywords [فارسی]

  • غیبت
  • غیبت کارکنان
  • مدیریت غیبت
  • روش آمیخته
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