نشریه حکمرانی و توسعه
سال سوم شماره 4 (زمستان 1402)

Today, achieving the sustainable performance of government organizations is a strategic issue in researching the sustainable development of countries; However, the factors that affect the sustainable performance of these organizations have been less investigated; Therefore, the purpose of this research is to investigate the effect of strategic leadership style on the sustainable performance of government organizations with the mediating role of employees' extra-role behavior.

In terms of the nature of the data, the current research is a quantitative research, and in terms of data collection, it is a cross-sectional descriptive-survey research, and in terms of its purpose, it is an applied research. The statistical population of this research is 3578 people, managers and employees of government organizations in Shiraz, and the size of the statistical sample is 347 people based on Cochran's formula. The data collection tool is a 36-item questionnaire. In order to analyze the data, structural equation modeling and partial least squares were used using SPSS 22 and LISREL software.

The research findings show that the strategic leadership style has a significant effect on the sustainable performance of government organizations with a significance coefficient of 5.16; On the other hand, strategic leadership style has a significant effect on employees' extra-role behavior with a significance coefficient of 8.59; Also, the extra-role behavior of employees has a significant effect on the sustainable performance of government organizations with a significance coefficient of 6.85; Finally, the strategic leadership style has a significant effect on the sustainable performance of government organizations with the mediating role of employees' extra-role behavior with a Z-statistic of 6.37.

By creating and increasing the motivation and development of employees' competencies, strategic leaders can increase the extra-role behavior of employees in the organization by modifying the organization's structure and processes based on available resources, so as to achieve sustainable organizational performance.

In all the countries of the world, tax has been considered as a stable source for providing financial revenues of the government and it has been divided into different types. Tax revenues of governments are achieved in different ways, but an important point to note is that taxes are not provided only by having a tax structure and organization. What should be considered in receiving taxes from economic operators is having enough information about business activities. For this purpose, the law of shopping terminals and taxpayer system was approved by the Islamic Council in 2018. While it has not been fully implemented yet.

Based on this, this article has been done with the aim of analyzing the obstacles to the implementation of the Law of Store Terminals and Taxpayer System in Iran. The type of research is qualitative. Therefore, by using thematic analysis, themes from the interviews were coded. The statistical population of the research is 20 employees of the tax organization, law teachers and accountants.

The obstacles identified were categorized into four legal, tax, organizational and technological categories, and based on this, the necessary solutions were presented at the end.

These solutions include strengthening laws and regulations, education and public awareness, creating cooperation between institutions, developing technical infrastructure and facilitating organizational processes.

This study was conducted with the aim of designing a model of decentralization (political-economic) in Iran's provinces in line with optimal governance. The current research is considered to be a developmental research in terms of its purpose, exploratory in terms of its method, and a qualitative method in terms of its data collection method.

The statistical population consists of 14 executive and academic experts who have a history of education in the field of public administration and valid scientific articles in this field. The main tool of data collection in the field section includes semi-structured interviews. The reliability of the interviews was confirmed by the method of intra-subject agreement and retesting. To analyze the data, foundation data theory was used using MaxQD software.

Based on the results of the qualitative analysis of six categories of factors including causal factors (planning, competence, and flexibility), contextual factors (accountability, public empowerment, responsibility), intervening factors (environmental decentralization), central phenomenon (political-economic decentralization), Strategies (social development, economic management, and promotion of public participation), and consequences (decentralization based on governance, efficiency and effectiveness, formation of public consensus for justice) were identified. Based on the identified components, a paradigmatic model of political-economic decentralization was developed.

Based on the obtained results, public empowerment, responsibility and accountability were identified as the basic conditions for the realization of desirable governance. The growth and development of any society and country is dependent on the efficient and favorable performance of government organizations and institutions, and accordingly, the efficient and favorable performance of the people working in these institutions and organizations.

This study was conducted with the aim of investigating the effect of good governance in moderating the effect of health expenditures on the economic growth of selected Asian countries that have similar governance quality.

In order to achieve the goal of the research, the necessary estimates have been made using the Pooled Mean Group method.in the period of 2015-2022. Health costs and good governance index have been analyzed as the main explanatory variables along with other variables affecting economic growth, using the idea of the Cobb-Douglas production function.

The results show that allocating more health expenditure alone is not enough to increase economic growth, and the logarithm of health expenditure in the short and long term has a relatively low coefficient on economic growth But considering the effect of good governance, the size of this coefficient is strengthened in both periods, which seems to be the low efficiency of health expenditures due to the low quality of governance related to health expenditures in the countries under review. This study shows the effective role of how governance affects effectiveness.

If the increase in health expenses is accompanied by good quality of governance, it will result in more economic growth. In other words, the quantity of healthcare costs is important, but the quality of the costs is more important. Focusing on the quality of spending increases economic growth.

Governance in the higher education system is a necessity, and its success in our country for the production of science and knowledge depends on the university's adherence to principles and good governance; This means that the university must be accountable to society, people and civil institutions and rely on the participation of academics and students. For this purpose, one of the ways that higher education institutions can achieve these goals by resorting to is the formulation of the university's mission statement. The mission statement is the basis of strategic plans and development of models for continuous assessment of progress with the university.

Based on this, firstly, the assigned mission of each university has been determined with a qualitative method and through interviews and the study of electronic documents, in terms of their functional level as well as the topic of their activities, so that the university can adjust its vision and goals accordingly.

The results of this study show that by making the country's universities mission-oriented, the important indicators of good governance of higher education such as effectiveness and efficiency, justice, clarity of powers and duties, accountability, meritocracy, participation and independence will be realized.

The results show that in some cases, the environmental opportunistic indicators for the university were at a high level, which led to the improvement of the university's final integrated level of achievement and the level of its mission. which is not far from expected considering the compensation of the multi-criteria method used. This issue indicates that not paying attention to the external environmental conditions of any university can lead to an incomplete understanding of its position, and as a result, the allocation of resources will not have a favorable and optimal situation. In this study, for the first time, attention has been paid to the external environment of each university in evaluating its position.

Communication styles are one of the key elements in management and a basic and necessary basis for effective managers in communicating with employees. The present study was developed with the aim of providing a model for the application of the controlling communication style of managers in Mashhad University of Medical Sciences.

The strategy of the current research is theme analysis in the qualitative part and survey in the quantitative part. The sample size was estimated to be 12 people in the qualitative part using the saturation principle and 97 people in the quantitative part using the simple random sampling method from the managers of Mashhad University of Medical Sciences. The method of data collection in this research is interview and questionnaire, and MaxQuda software was used in the qualitative part and SPSS 22 and PLS software were used in the quantitative part to analyze the research data.

The findings of the research include 3 categories titled manager's conditions, job conditions and subordinates' conditions and 6 components.

According to the results of the research, managers of Mashhad University of Medical Sciences can use the control style in critical situations and when employees are uncertain about how to do their work, in order to move in line with the organization's goals and increase productivity.