Identifying Mental Patterns of Gilan Tax Staff about Barriers to Effective Organizational Control

The phenomenon of the unreasonable escalation of commitments and decisions, well-documented in the field of organizational behavior, describes situations where individuals, especially managers, continue to invest in failing actions. This study aims to develop a model for managing the escalation of commitment within the public sector.

Design/Methodology/Approach:

 This research adopted a qualitative methodology, grounded in a data-driven approach. The participant pool comprised managers with experience in governmental organizations within Khorasan Razavi Province. By applying the saturation principle and the snowball sampling technique, 12 participants were selected for the study. Data collection was conducted through semi-structured interviews, guided by general questions. The analysis of data was performed using quantitative methods and MaxQDA software.

The findings indicate that the model for managing managers' commitment escalation in the public sector includes several components: causal conditions encompassing individual, collective, and organizational factors; a central category identified as the escalation of commitment factor; strategies involving resource allocation, time management, and an approach of no limitations; consequences such as poor governance and diminished performance; and contextual elements including cultural, social, and environmental factors.Implications: The negative implications of this phenomenon and the fear of adverse outcomes among managers often result in their reluctance to address the issue.

Practical Implications:

 Recognizing these factors can assist managers in identifying and mitigating the effects of commitment escalation.

Innovation or Value of the Article :

This study uniquely proposes a model for managing commitment escalation among managers in the public sector, underscoring the novelty and significance of this research.