Leveling the Managerial Competency Model Based on Quantum Skills Using the ISM Technique (Case Study: Iranian National Tax Administration)

Abstract

The aim of the present study is to level the managerial competency model of the Iranian National Tax Administration based on quantum skills using the Interpretive Structural Modeling (ISM) technique. This study is applied in terms of its purpose and employs a mixed-methods approach (qualitative–quantitative), using thematic analysis and survey methods. The statistical population in the qualitative section consisted of academic experts and managers of the Iranian National Tax Administration, including operational, middle, and senior managers who were employed until the first half of 2024. Through purposive sampling, 12 participants were selected from among managers and academic experts based on the following criteria: having at least 15 years of work experience, having managerial experience at the senior, middle, and operational levels, and having educational and professional backgrounds related to the tax administration field. The qualitative phase was conducted through semi-structured interviews with experts, and the quantitative phase was carried out using a seven-by-seven questionnaire for interpretive structural modeling (ISM). According to the results obtained from the analysis of the research questions, new indicators were identified for each of the quantum skills. Furthermore, the proposed model consists of three levels: Level 3 includes the criterion of Quantum Perspective (C1), which is the most influential criterion and directly affects the Level 2 criteria, namely Quantum Emotion (C3), Quantum Action (C5), and Quantum Existence (C7). The three criteria located at Level 1—Quantum Thinking (C2), Quantum Cognition (C4), and Quantum Trust (C6)—are the most affected criteria.