| چکیده انگلیسی مقاله |
Objective: In the last decade, artificial intelligence, as a leading technology, has greatly affected human resource management in various aspects such as recruitment, training, and employee development processes. The use of this technology in human resource processes has increased accuracy, data analysis, simplification, automation, and personalization of processes, and ultimately, saves time and improves the quality of human resource operations. Artificial intelligence also contributes to the agility and reengineering of human resource management processes and directly and indirectly affects the capabilities of this field. Therefore, utilizing the capabilities of artificial intelligence can pave the way for the development of human resource management, although this process also faces challenges and obstacles. Therefore, paying attention to artificial intelligence in the organization and, consequently, the development of human resource management is considered a strategic necessity. Therefore, the main objective of this research is to analyze the gap and determine the distance of the organization from the ideal situation in the field of developing human resource management based on artificial intelligence. The results of this analysis can facilitate planning for the realization of individual and organizational goals, which shows the practical importance of this issue. In addition, the Tax Administration’s neglect of legal changes, new environmental requirements, large volumes of data, tax evasion, and exit from the oil-dependent economy will have negative and destructive consequences for the domestic economy. Therefore, this organization must take steps towards the transformation and development of human resource management by adopting progressive policies. This issue has also received theoretical attention from many researchers, and in recent years, numerous studies have been conducted on the role of artificial intelligence in human resource management. However, exploratory studies and the development of a strategic model in this field have still been neglected. The theoretical contribution of this research is to identify the factors affecting the development of personnel management using artificial intelligence and to assess the importance and performance of each of these factors in the Tax Administration of the country. The present study answers the key question: What is the strategic analysis of the development of human resource management based on artificial intelligence in the Tax Administration of the country?
Method: The present study is an applied-developmental research in terms of its purpose and a survey-cross-sectional one in terms of its data collection method. The qualitative part participants included 20 professors of human resource management and managers of the Iranian Tax Administration who were selected using purposive sampling. The sample size of the quantitative part was estimated at 280 using the effect size and power test method for gap analysis, and sampling was done using a cluster-random method. Semi-structured interviews and a researcher-made questionnaire were used to collect data. Qualitative theme analysis using MaxQDA software was used to analyze the data in the qualitative part. Then, importance-performance analysis was performed using SPSS software, and finally, strategic analysis and presentation of operational solutions were carried out using a combined SWOT-QSPM approach. Findings: Based on the research findings, a final qualitative analysis report was compiled, which included 4 overarching themes, 10 organizing themes, and 60 basic themes. It is necessary to explain that this classification was made with consideration of the principles of strategic SWOT analysis. Since the present study was conducted with a strategic approach, the comprehensive categories were categorized as strengths (human resource development, technical and managerial factors of artificial intelligence), weaknesses (traditional human resource system and employee resistance to change), opportunities (opportunities for developing human resource management and access to expert human resources) and threats (economic, legal and security issues).
Conclusion: Based on the results of the study, it was determined that in the field of expert human resources, the importance and performance are very close and there is no significant gap. In the field of managerial and technical factors of artificial intelligence, human resource development, traditional human resource system, human resource resistance, opportunities for developing human resource management, economic, legal and security issues, the performance gap is significant and has a significant distance from the desired conditions. Also, there is no indifference zone and no waste zone. The technical factors of artificial intelligence, human resource development and expert human resources are in the acceptable area. On the other hand, the management factors of artificial intelligence, the traditional human resources system, human resource resistance, development opportunities, economic, legal, and security issues are not in a good state. |