Identifying the Components of a Professionalism Model for Human Resource Management with an Emphasis on Strengthening the Professional Position of Human Resources in the Iranian National Tax Administration

Abstract

This study was conducted with the aim of identifying the components of a professionalism model for human resource management with an emphasis on strengthening the professional position of human resources in the Iranian National Tax Administration. The research adopted a qualitative design. In the qualitative phase, the statistical population included experts in the field of human resource management and senior executive managers employed in the Iranian National Tax Administration, who were selected through purposive and snowball sampling methods. In this phase, data were collected through 17 semi-structured interviews, and qualitative content analysis with open and axial coding was employed to extract the main themes. To enhance the credibility and dependability of the qualitative data, peer debriefing and independent coding by two researchers were used. Specifically, the raw data and initial analyses were presented to subject-matter professors for critical feedback, and parts of the interviews were independently coded to assess the inter-coder agreement. Any discrepancies were resolved through discussion, and consensus among coders was ensured. These procedures reduced researcher bias and increased the reliability and trustworthiness of the findings and analyses. The qualitative findings revealed that professionalism in human resource management can be conceptualized at three levels: “contextualization,” “operationalization,” and “institutionalization.” At the contextualization level, concepts such as creating a professional culture, transparency, and organizational ethics were highlighted. At the operationalization level, the focus was on training, fostering meritocracy, and performance evaluation. Finally, at the institutionalization level, the emphasis was on consolidating changes, designing career paths, and integrating human resource strategies with the organization’s overarching goals.