Volume 33, Issue 66 (2025)
J Tax Res 2025, 33(66): 0-0 |
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Damghanian H, Leilidoost F, siyar S. Presenting the model of organizational bullshit with the foundation's data approach (case study: the country's tax affairs organization)). J Tax Res 2025; 33 (66)
URL: http://taxjournal.ir/article-1-2439-en.html
URL: http://taxjournal.ir/article-1-2439-en.html
1- Semnan University , hdamghanian@semnan.ac.ir
2- Semnan University
2- Semnan University
Abstract: (16 Views)
The main goal of the current research is to design a model of the phenomenon of organizational bullshit in the country's tax affairs organization with the foundation's data approach. The participants in this research included 16 managers and experts of the country's tax affairs organization in the field of study. After collecting the data, the researchers identified the components of bullshit through the systematic design of Strauss and Corbin, and finally, the main concepts After reviewing and analyzing the data several times, qualitative data was obtained. The findings showed that the causal conditions include the categories of lack of effective and meritocratic motivational system, lack of effectiveness criteria to evaluate employees' performance, weak monitoring and feedback system on employees' performance, exclusivity and self-interest of managers, authoritarian management style, etc. The emergence of bullshit in the form of disseminating invalid and illogical information, deliberate lying, talking nonsense, and dealing with incomprehensible words. On the other hand, organizational disorganization, interventionist tendencies of employees in other people's affairs, indifference of management towards bullshit and personality characteristics of employees as interfering conditions, as well as social, cultural, political, economic conditions and internal procedures as background conditions. were identified and finally the model of bullshit in the organization after identifying the strategies/actions and reactions of the organization such as seeking to interfere in the affairs of others, accepting rumors, disrupting effective interactions, etc. Distrust of employees in the organization, social attrition, etc. were designed as its main consequences. In this research, a comprehensive and indigenous model was presented in the field of management to enable researchers to complete their research in this field.
Keywords: bullshit, organizational bullshit, foundational data theory, tax affairs organization of the country
Type of Study: Research |
Subject:
Management
Received: 2024/11/9 | Accepted: 2025/03/18 | Published: 2025/09/1
Received: 2024/11/9 | Accepted: 2025/03/18 | Published: 2025/09/1
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