Presentation of a Qualitative Model of Human Resource Management Professionalism with Emphasis on Strengthening the Professional Position of Human Resources in the Iranian National Tax Administration

Abstract

Human resource management (HRM) professionalism is a key concept in public sector organizations (Azar, 2022). Despite senior managers’ limited perceptions of HR professionals, the evolving realities of global organizations have brought the enhancement of the HR professional position into the spotlight. Therefore, the aim of this study was to propose a qualitative model of HRM professionalism with an emphasis on strengthening the professional standing of human resources in the Iranian National Tax Administration. This study was applied in terms of its objective and qualitative in terms of data type. The qualitative population included university professors and faculty members, as well as experts and scholars in the fields of public management, policy-making and planning in the public sector, and HRM, all with over five years of managerial and teaching experience. Sampling was conducted purposefully and through the snowball method. Sampling continued until theoretical saturation was achieved, and based on the saturation principle, 17 individuals were selected as the research sample. Data were collected using semi-structured interviews. To identify and propose the research model, thematic analysis was employed using MAXQDA software version 22. The results indicated that the dimensions of the qualitative model included decision-making and problem-solving under macro-level and ambiguous conditions; continuous training and development of staff; standardized, transparent, and data-driven processes; technology management and digital transformation; fostering a professional culture; organizational ethics and transparency; employee assessment, selection, and performance management strategies; levels of professionalism and communication skills; career path design and human resource planning; motivational and welfare systems; the strategic role of HR; and alignment with macro-organizational goals. Considering the identified dimensions, it can be concluded that HRM professionalism in the Iranian National Tax Administration can only be realized through a comprehensive, strategic, and data-oriented perspective. Human resources will attain their true professional status within the organization only when they function as strategic partners in achieving the organization's overarching goals.