Identifying and Analyzing Factors Influencing Authentic Leadership

The present study aimed to recognize and analyze effective factors on authentic leadership in Iranian National Tax Admission Organization.

The paper was of a qualitative type in terms of nature which was administered through Delphi method. Statistical population included experts, and professional managers in tax affaires who were eight people experienced in authentic leadership. They were selected through targeted sampling method. In data collection, a questionnaire was used in 3 phases. Firstly, having collected their points of view, we combined the similar views recognizing the basic components. Secondly, after discovering concepts and factors, a structured questionnaire was designed and used afterwards. At last, in the third phase, ranking the views was implemented, a statistical summary was prepared then, and finally effective factors on authentic leadership in tax admission organization were identified. In data analysis, the results of the first phase of preparing Delphi questionnaire were analyzed and the key items and concepts were extracted.

Findings obtained from Delphi indicated that 16 factors affected leadership in tax affaires. In other words, according to the highest loading value, the research model was well fitted having factor load (.98) showing as the most important determining factor in authentic leadership.

The foundation of authentic leadership presented some conditions in which individuals behaved according to values, beliefs, and the sublime nature of man.