This paper presents an empirical investigation to study the relationship between employees’ psychological empowerment and organizational commitment in revenue agency of city of Semnan, Iran. The study uses two questionnaires, one for measuring the effects of psychological empowerment developed by Mishra and Spreitzer (1998) [Mishra, A. K., & Spreitzer, G. M. (1998). Explaining how survivors respond to downsizing: The roles of trust, empowerment, justice, and work redesign. Academy of management Review, 23(3), 567-588.] and the other for measuring organizational commitment developed by Meyer and Allen (1991) [Meyer, J. P., & Allen, N. J. (1991). A three-component conceptualization of organizational commitment. Human resource management review, 1(1), 61-89.]. Cronbach alphas for psychological empowerment and organizational commitment are calculated as 0.81 and 0.92, respectively, which are well above the minimum acceptable levels. The results of our survey have indicated that there were positive and meaningful relationships between psychological empowerment and organizational commitment components including Sense of efficacy (r = 0.414, Sig. =0.000), meaningful (r = 0.481, Sig. =0.000), having a choice (r = 0.341, Sig. = 0.000) and trust (r = 0.736, Sig. =0.000). However, the survey does not support any relationship between Competency and organizational commitment.

This paper presents an empirical investigation to study the effects of information and communication technology (ICT) on total quality management (TQM). The study is applied for a case study of revenue agency in city of Damghan, Iran. The proposed study consists of 33 questions in five categories including leadership and commitment of top management team, customer satisfaction, empowering employees and their partnership, organizational design perspective and quality of information system. Cronbach alpha has been calculated as 0.95, which validates the overall questionnaire. Using Pearson correlation ratio as well as t-student test, the study has determined that there was a positive and meaningful relationship between ICT and TQM components.

This paper presents an empirical investigation to find the important factors influencing implementation of knowledge management in revenue agencies in Iran. The proposed study designs a questionnaire and distributes it among some experts and, using principal component analysis, the study detects important barriers for knowledge management implications. The study selects 170 people from 880 regular employees who work for revenue agency and distributes the questionnaire designed in Likert scale. Cronbach alpha has been determined as 0.70, which is well above the minimum acceptable level. In terms of knowledge management, the study determines six factors including support for creativity and innovation, knowledge sharing, trust, employee promotion plan, mission and training programs and they represent 66.57% of the described factors. In addition, in terms of barriers, job security, cultural issues, individual differences, infrastructure, organizational structure and lack of vision are the most important issues representing 61.98% of the factors.

Learning is of the most challenging issues in most organizations and lack it could create serious problems for business development. In this paper, we present an empirical study to investigate the relationship between organizational structure and learning characteristics in a case study of revenue agency located in province of Alborz, Iran. Organizational structure includes five components of complexity, concentration, authority, formality and flexibility. A learning organization also includes five components including conceptual model, team learning, common goals, systematic vision and individual capabilities. There are 400 employees for the case study of our proposed study and we choose 196 people as a sample number. The proposed study of this paper uses structural equation modeling to survey the data using LIREL and SPSS software packages. Based on the results of this survey, we have concluded that there are some meaningful relationships between three variables of formality, complexity and authority on one side and learning capability from the other side. However, our study did not find any meaningful relationship between concentration and flexibility with organizational learning capability.