نظام اداری

The country's higher education management system has always faced many issues that it is not able to deal with all of them easily. Therefore, it is necessary to know the nature of the issues in this field in order to provide the best management and governance methods. The present study was conducted with the aim of identifying the complex issues in the higher education management system of the country.

This research was a type of qualitative research that was conducted in 2023 using thematic analysis method. The research community included professors and experts with academic education in public administration, executive managers working in the Ministry of Ataf, and researchers and experts in higher education, and sampling was done using a targeted non-probability method. Data collection continued until theoretical data saturation and 15 semi-structured individual interviews were conducted. MAXQDA qualitative data analysis software was also used for coding.

The findings of the research showed that identity crisis, quantification, centralization, process complexity and diversity of governance and legislative authorities are among the complicated issues in the country's higher education management system.

As a result, deep attention to each of these issues by the managers of the country's higher education system can lead to the sustainable development of the country, improving the quality of service provision and reducing related costs, increasing the transparency of processes, etc. with such issues to be used by them.

professional ethics means philosophical value dos and don'ts towards oneself, others, and society, as well as the responsibility of the obligation that a person has in his profession towards others and society. Therefore, the purpose of this research is to provide a model of the role of professional ethics in creating a strategic advantage in the administrative system of the public sector of the Tax Affairs Organization of the northern provinces of the country.

This research is exploratory in nature, practical in terms of purpose, and mixed in terms of the data collection method. The first stage includes qualitative research and the fuzzy Delphi method, and then the quantitative research method. The method of collecting data in the first stage is by reading related texts and using the interview tool in an exploratory and semi-structured way. In the second step, the structural model of the relationships between dimensions and model indicators and the model fit was examined using the structural equation modeling method and using PLS software.

The results of the research showed that the answers of the experts led to 5 dimensions and 15 indicators of professional ethics and four dimensions and 12 indicators of strategic advantage, as well as the variables of social responsibility and knowledge management as mediating variables, and then the final model of the research was drawn. Considering the many challenges faced by Iran's economic organizations today, it is necessary to improve and ensure compliance with ethics. One of the fields that the tax affairs organization should pay special attention to is the field of professional ethics.

Therefore, considering the importance of these dimensions and indicators, the management should consider and strengthen them in the work environment so that the effects of the role of professional ethics in creating a strategic advantage can be achieved.