Department of Accounting, Payame Noor University, Tehran, Iran
Abstract: (6 Views)
This study aimed to examine organizational conditions and organizational health based on Weisbord’s Six-Box Model in the tax affairs offices of Northern Khuzestan. The study was conducted using a quantitative, cross-sectional, descriptive-correlational survey design. The statistical population consisted of 178 employees of the tax affairs offices of Dezful, Andimeshk, and Shush, of whom 123 employees were selected through simple random sampling based on Morgan’s sampling table. Data were collected using Preziosi’s Organizational Diagnosis Questionnaire (ODQ), based on Weisbord’s Six-Box Model, and Hoy, Tarter, and Kottkamp’s Organizational Health Inventory (OHI). The data were analyzed using descriptive statistics, Pearson correlation, multiple linear regression, and MANOVA/ANOVA. The findings showed a positive and statistically significant association between the overall organizational diagnosis scores and organizational health. Among the six dimensions of Weisbord’s model, motivation and rewards and leadership showed significant associations with organizational health and were the only significant predictors in the multiple regression model. Motivation and rewards also had the lowest mean score among the six dimensions. All six dimensions of Weisbord’s model showed positive and statistically significant associations with organizational health. In the multiple regression model, however, only motivation and rewards and leadership had statistically significant regression coefficients. Given the cross-sectional design and the geographically limited sample, the findings should be interpreted as associations within the studied offices rather than evidence of causal relationships or direct generalization to the entire Iranian Taxation Organization.
Ojaghi M A, Malchi F, Saad A. Organizational Diagnosis and Organizational Health Assessment in Tax Affairs Offices: Evidence from Weisbord’s Six-Box Model. qjfep 2026; 14 (53) :208-243 URL: http://qjfep.ir/article-1-1852-en.html