The relationship between managers' commitment to employees and their job performance in the General Department of Tax Affairs of Gilan Province

Dissertation to receive Master of Public Administration (M.A.) degree

Treatment: Human resource management

Abstract:

The main purpose of this research is the relationship between managers' commitment to employees and their job performance in the General Tax Administration of Gilan Province. The statistical population of this research is the number of 840 employees of the General Department of Tax Affairs of Gilan province who were working in 2012 and the statistical sample was selected using Cochran's formula of 242 people. Simple random sampling method is used. The field data collection method and data collection tool was a questionnaire consisting of 23 questions. This research is descriptive in terms of type, applied in terms of purpose and field in terms of data collection. After confirming the validity of the questionnaire by the guidance teacher and in order to control the reliability of the questionnaire, the first 30 questionnaires were randomly distributed among the employees and the reliability of the questionnaires was confirmed by using Cronbach's alpha method. It was decided. Then these data are analyzed through spss software version 18 and are converted into the information used in this research in two steps. In the first stage, which is descriptive analysis, the collected data are presented in the form of descriptive and frequency statistics tables, bar graphs and histograms, and in the second stage, which is inferential analysis, they are analyzed using Pearson's correlation coefficient and regression tests. Finally, it is possible to comment on the acceptance or non-acceptance of each of the statistical hypotheses. The results showed that there is a positive relationship between managers' commitment to employees and their job performance in the General Department of Tax Affairs of Gilan Province. Also, the results of multiple regression showed that the greatest impact in the relationship between the dimensions of managers' commitment to employees and job performance is related to the empowerment variable.

Key words: Managers' commitment to employees, training, empowerment, reward, job performance

Chapter One

General research 1-1- Introduction

Knowing the appropriate methods to increase job satisfaction, organizational commitment and ultimately improve employee performance and organizational productivity is vital (Dehghan, Sedkiani and Moradi, 2013).

Research shows that commitment and job satisfaction improve organizational performance. (Christopher [1], 2011).

Improving the performance of employees and the organization is one of the most important issues that can be considered as a competitive advantage in the organization (Taygo and Jaye [2], 2013).

Today, the employees of organizations are considered intangible assets and strategic capital of the organization that directly affect the performance and productivity of the organization (Bakhtiari, 1386).

Discovering and understanding the behavior of employees in the organization and optimizing it according to the goals of the organization is extremely important for the managers of various organizations. In this regard, organizational behavior is one of the most basic topics of organization and management, which examines and analyzes the behavior of people and employees in the organization. Among the main variables in the field of organizational behavior are job satisfaction and organizational commitment of employees, which play a role in the progress of an organization's work (Soleimani et al., 2017) and its productivity (Robbins, 2002).

Studies have shown that with an increase in job satisfaction, creativity and productivity of an individual, more work motivation and less absenteeism, more organizational commitment and increased business profitability (Dehghan, 1391).

In addition, the low or lack of job satisfaction and organizational commitment reduces the performance of the organization (Gravil et al.[3], 2005).

Therefore, the level of employee job satisfaction is one of the most important strategic indicators in the field of human resources that many organizations use this index to measure effectiveness: they use their activities in the field of human resources (Dehghan, 2013).

The main purpose of this research is the relationship between managers' commitment to employees and their job performance in the General Department of Tax Affairs of Gilan province.

The first chapter (research overview) includes issues such as stating the problem and the importance and necessity of conducting research and the theoretical framework of the research, the purpose of the present research is stated, and in this regard, the questions and assumptions related to the research topic are stated, and finally, the scope of the research is stated.

1-2- Statement of the problem

Efficiency and development of any organization largely depends on the correct use of human resources.With this description, an organization with superior performance is an organization that achieves better results than comparable organizations in a long-term period through the ability to properly adapt to changes and respond quickly to these changes, create a coherent and targeted management structure, continuously improve key capabilities, and treat employees as the main asset (Wall[4], 2011). employment, employee productivity and improving the quality of services and products (Taygu and Jaye [5], 2013).

In his definition of performance measurement, "Mullin" emphasizes how to manage and create value as follows: "Evaluating how organizations manage and create value for customers and other stakeholders" (Mullin [6], 2002).

One of the problems of most organizations and State and private companies of the country compared to what is in foreign companies and organizations; Especially seen in the West and Japan, is the lack of feeling of organizational commitment of the employees towards the organization in which they are working. Organizational commitment in organizations has a positive effect on employee performance (Masoodi Asal, 2013).

Management commitment in the way of providing services to employees, which includes: employee training, empowerment, and how to award rewards, has a direct relationship with job satisfaction and employee commitment, and finally, performance improvement in customer service is affected by organizational commitment and job satisfaction of operational level employees (Babakas et al.[7], 2003).

When An organization is created, it needs resources and facilities to achieve its goals. The most important factor in achieving the organization's goals is human resources. Studies related to organizational commitment have increased significantly in recent decades. Paying attention to the special research of organizational commitment has been done not only by management thinkers; Moreover, organizational and industrial psychologists and sociologists have also done a lot of research in this field (Talaei, 2019). 

Plenty of evidence shows that organizational commitment is one of the important determining factors and a powerful predictor of organizational behavior (Garmabdari, 2019).

On the other hand, organizational commitment plays an effective role in organizational effectiveness (same source, 2019).

It can be claimed that among several predictors of work attitude studied by industrial and organizational psychologists, only job satisfaction compared to organizational commitment, attention has attracted more people (Allen[8], 2007).

People who work in the organization, give a certain amount of work, effort and loyalty to the organization, and in return they have a request for more than material rewards from the organization. They want security, respect, humane behavior, social connection with people and support to achieve their goals. If the organization only pays attention to the material goals of the employees and ignores the spiritual goals, the employees in the organization tend to perform poorly; Because their expectations have not been met, when the material and spiritual goals of individuals are taken into consideration by the organization, they will try with all their might to achieve the goals of the organization. According to the above-mentioned contents, the main problem of the present research is what is the relationship between managers' commitment to employees and their job performance in the General Department of Tax Affairs of Gilan Province? 1-3- Theoretical framework of the research The theoretical framework shows the existing relationships between the variables that are obtained after the implementation of processes such as interviews, observations and background checks (theoretical research literature) (Sekaran, 1380).

The theoretical framework of the current research is an adaptation of the attitudinal theory of "Bagzi" [9] (1992) and the field research conducted by "Babakas" and colleagues. The "Bagzi" model raises the issue that the commitment of management in the way of providing services to employees, which includes: employee training, empowerment, and how to award rewards, has a direct relationship with job satisfaction and employee commitment, and finally, the improvement of performance in providing services to customers is affected by the organizational commitment and job satisfaction of operational level employees (Babakas et al. [10], 2003). Therefore, in this research, management commitment in service quality is an independent research variable with three factors. Training, empowerment and reward have been measured and the employee's job performance variable is the dependent variable. Therefore, based on the theoretical literature and the presented conceptual model, the improvement of the performance of the employees of the General Department of Tax Affairs of Gilan province is dependent on the level of training, empowerment and rewards of the employees. The conceptual model of the research according to the research variables and hypotheses is shown in Figure 1-1.