Volume 25, Issue 34 (2017)
J Tax Res 2017, 25(34): 171-209 |
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Evaluation the Strategic Plan Indicators with Balanced Scorecard Approach and Hierarchical AHP
(Case study of Iranian Tax Administration (INTA))
. J Tax Res 2017; 25 (34) :171-209
URL: http://taxjournal.ir/article-1-1175-en.html
URL: http://taxjournal.ir/article-1-1175-en.html
Abstract: (5877 Views)
In recent years, balanced scorecard criteria are used as major scientific research topics on management in order to develop the performance assessment indicators and to evaluate the performance of strategic plans of various institutions. In the past, when developing performance assessment indicators, just financial aspects were taken into account, but nowadays, we cannot suffice any longer to old, traditional models but, rather, we need to apply up to date models of the day in order to achieve maximum productivity and optimal performance. Using balanced scorecards is one of the most well-known ways of assessing performance, streaming strategies and explaining key indicators based on four dimensions of financial, customer, growth and learning and process-oriented issues, which can accelerate the achievement of strategy in any given organization. The present paper deals with the successful experience of the Iranian National Tax Administration (INTA) in strategic planning, determining key indicators and assessing the performance through the balanced scorecard approach. The paper aims at defining optimal key indicators and determining the impact factor of each indicator on the performance assessment of INTA as the key organization engaged in financing the state public budget, so that INTA could maximize the realization of budget approved revenues. The research method is experimental and a case study. The data collection tool is a questionnaire and study documents in the organization. we first identified INTA's strategies through SWOT and QSPM methodologies, then by using four balanced scorecard criteria and brainstorming, INTA's key performance indicators were extracted and their impact factors on this budget financing organization were specified through AHP hierarchical method and by using Expert Choice software. The results of this research can be used to plan and improve the performance of service organizations.
Keywords: Strategic Planning, Performance Evaluation, Balanced Scorecard, AHP, Brainstorming, Quantitative Strategic Planning Matrix
Type of Study: Research |
Subject:
Economic
Received: 2017/12/4 | Accepted: 2017/12/4 | Published: 2017/12/4
Received: 2017/12/4 | Accepted: 2017/12/4 | Published: 2017/12/4
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