other شناسایی وضعیت آموزش مداوم در سازمان امور مالیاتی کشور مدیریتی Management پژوهشي Research <span style="font-size:20pt"><span style="text-justify:kashida"><span style="text-kashida:0%"><span style="line-height:150%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span arial="" black="" style="font-family:"><span lang="FA" style="font-size:13.0pt"><span style="line-height:150%"><span b="" mitra="" style="font-family:">مفهوم آموزش مداوم به‌منظور انطباق با تحول سریع و در حال تغییر زندگی اجتماعی و فرهنگی ظهور کرده است و به شاخص مهمی از سطح تحصیلات و شرایط اشتغال در کشورهای توسعه‌یافته و درحال‌توسعه تبدیل شده است. پژوهش کنونی با هدف شناسایی وضعیت آموزش مداوم در سازمان امور مالیاتی کشور با روش کاربردی </span></span></span><span lang="FA" style="font-size:13.0pt"><span style="line-height:150%"><span arial="" style="font-family:">&ndash;</span></span></span><span lang="FA" style="font-size:13.0pt"><span style="line-height:150%"><span b="" mitra="" style="font-family:"> پیمایشی توصیفی انجام گرفت. جامعه آماری شامل کلیه مدیران و کارمندان سازمان امور مالیاتی و نمونه&shy;گیری آن با استفاده از روش نمونه گیری تصادفی</span></span></span><b><i> </i></b><span lang="FA" style="font-size:13.0pt"><span style="line-height:150%"><span b="" mitra="" style="font-family:">450 پرسشنامه در سطح کشور توزیع شد که از این تعداد 413 پرسشنامه جمع آوری گردید که همه استانها در آن مشارکت داشتند. ابزار مورد استفاده پرسشنامه آموزش مداوم لی و سای (2007) &nbsp;و برای تحلیل داده ها </span></span></span><span lang="FA" style="font-size:13.0pt"><span style="line-height:150%"><span b="" mitra="" style="font-family:">از روش آماری </span></span></span><span lang="AR-SA" style="font-size:13.0pt"><span style="line-height:150%"><span b="" mitra="" style="font-family:">توصیفی</span></span></span><span lang="FA" style="font-size:13.0pt"><span style="line-height:150%"><span b="" mitra="" style="font-family:"> و آمار استنباطی استفاده شد. نتایج تحقیق نشان داد </span></span></span><span lang="AR-SA" style="font-size:13.0pt"><span style="line-height:150%"><span b="" mitra="" style="font-family:">که وضعیت آموزش مداوم در بین مدیران و کارکنان سازمان امور مالیاتی کمتر از سطح متوسط و در سطح نسبتا ضعیفی قرار دارد. در خصوص هر هشت مولفه همین موضوع صدق میکند . همچنین </span></span></span><span lang="FA" style="font-size:13.0pt"><span style="line-height:150%"><span b="" mitra="" style="font-family:">تفاوت میزان یادگیری بر اساس پست سازمانی نشان داد میزان یادگیری مداوم در افراد دارای پست سازمانی حسابرس ارشد مالیاتی با میانگین 2.14 تفاوت معناداری با پست سازمانی رئیس امور حسابرسی مالیاتی با میانگین 1.78 دارد.</span></span></span><span lang="FA" style="font-size:13.0pt"><span style="line-height:150%"><span style="font-family:"B Mitra""></span></span></span></span></span></span></span></span></span></span><br> &nbsp; <span style="font-size:20pt"><span style="line-height:107%"><span arial="" black="" style="font-family:"><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" style="font-family:" times="">Organizations rely heavily on human capital to carry out their tasks and missions. The development of organizational capital requires educational planning and the use of educational models and methods that achieve maximum efficiency and effectiveness. What is of fundamental importance in this regard is the structures, conditions and characteristics of the organization that provide the possibility of successful implementation of educational programs and implementable models. The favorable structure and conditions lead to learning in the direction of the organizational mission and helps to improve the social culture of that society outside the organization. Today, in order to overcome today&#39;s turbulent and unstable environment, every organization is obliged to improve the capability of human resources in terms of knowledge, skills, attitude and strengthen continuous training and to plan, design and implement a long-term written program in order to overcome the challenges ahead. In a sense, it can be said that continuous education is the only way to survive and cope with challenges along with sustainable development and personal plans. The concept of continuous education has emerged in order to adapt to the fast and changing social and cultural life and has become an important indicator of the level of education and employment conditions in developed and developing countries. Another necessity to pay attention to continuous education lies in the nature of learning (forgetting in learning). This problem can be overcome by creating a continuous training and learning program. Continuous training transfers the responsibility from a system to an individual, according to which individuals are responsible for self-actualization and transformation in themselves. This transfer of the role of responsibility of continuous education leads to building a sustainable and coherent social future as well as equipping people to learn how to know, do, and play an essential role in life. In this research, the aspects of learning in the tax affairs organization will be investigated and analyzed in order to achieve a comprehensive and barrier model that will determine the status of continuous education in the tax affairs organization for us, and an introduction for future researches.</span></span></span></span></span></span><br> &nbsp; آموزش مداوم, سازمان امور مالیاتی, یادگیری مادام‌العمر Continuous Training, Tax Administration, Lifetime Learning 8 39 http://taxjournal.ir/browse.php?a_code=A-10-169-1&slc_lang=other&sid=1 Ali Reza Mohammadi علی رضا محمدی mohammadi92@ut.ac.ir 100319475328460010774 100319475328460010774 No Yadaleh Mehralizadeh یداله مهرعلیزاده mehralizadeh_y@scu.ac.ir 100319475328460010775 100319475328460010775 Yes Abdullah Parsa عبداله پارسا abd.parsa@scu.ac.ir 100319475328460010776 100319475328460010776 No Sakineh Shahi سکینه شاهی sshahi@scu.ac.ir 100319475328460010777 100319475328460010777 No Hojjatullah Darfesh حجت اله درفش h.darafsh@scu.ac.ir 100319475328460010778 100319475328460010778 No