RECOMMENDATIONS

According the above conclusions, researcher has some recommendations for tax official, Ho Chi Minh Tax department . Mentioned in the scope of the study ( Chaper 1: Introduction), the solutions improve the efficiency of human resources management, study only conduct within agencies of the state administration – serve the state administration reform which is deploying in Ho Chi Minh Tax department.

For tax officials:

The findings of this study provide some information for employees to understand themselves. Then, they can learn more about “ position title” to understand their roles, avoid conflict with other individuals, departments of the organization;

identify the purposes/ oblective of the organization; held promotion changes ( in abilities, position,…) to strive for study, develop and devote for organization.

For government and People’s Committee of Ho Chi Minh City:

The finding of study will provide some information for leader, manager in some aspects of labour, such as what kind of work and their feelings to strategically use

“source human capital” better. State need to build and issue policies to make employees feel satisfied and serve securely.

The tax Branches under dicrectly in Ho Chi Minh City:

The findings of this study will provide leaders and manager some understanding about their tax officials to manage human resources better. So they need to implement solutions, particular:

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* Invest to built work place meet the best requirements and working conditions following their ability ( such as machinery, equipment, health condition, sanitation,…), create a comfortable environment for tax officials and it will make them “love” their working place, stick and serve effectively.

* Direct the construction, consolidation and development of the state administrative agencies to create the understanding clearly about their roles, the conflict to motivate employees the explicit, the justice in organization, unit and emotional interaction, procedural justice and built the environment working more harmony, with the following contents:

- Identify the objectives, organization culture: ensure the requirement of the national administrative reform program, provide the public services accord the quality policy of District “Devotion, elucidation, Fast and efficient”; tax officials must take symbolic culture of organization as their honor and strives for it.

- Strengthen organization structure, tax official arrangement: Base on laws and regulations (laws, statutes, rules,..), objectives, mission of agency to identify position for each title related requirements (about qualification, experience,…) to arrange into a suitable position, make a public mode – transparent in agency (about axpenditure, finance, benefit, obligation of each person, using public property, the civil service system, information of the leadership,..)

For researchers:

The findings of this study will provide information base on some variations, so the researcher can study deeply to explore not only the influences of individual characteristics on role conflict, role ambiguity, organizational justice forms, job

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satisfaction, but also the how the variations of “role”, “fair” affect to job satisfaction and the importance of each variation with others. Beside that it is precondition for extending the study to other contents, fields and areas.

Individually:

As the results of the study, researcher will continue to conduct deeply with variations implemented and extended the survey’s content in the majority of officials in Ho Chi Minh tax department, create the premise to consult leadership of the Department to build completely the plan of human resource management administration and serve the National Administration.

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REFERENCE

Vietnamese

Dr. Bui Anh Tuan, Organizational Behavior curriculum.

PhD. Ho Ba Tham (2004), Motivation and motivating social development (reference books), The National Political Publishing, Hanoi.

PhD. Ho Sy Tan (2012), teaching materials subject: "Human Resource Management", "Organizational Behavior", Electric Power University, Ho Chi Minh City.

Nguyen Dinh Tho (2011), Scientific Research Methods in Business - Design and implementation, publisher of Labour - Society.

PhD. Nguyen Huu Dung (2003), Efficient use of human resources in Vietnam, Publisher of Labor - Social, Hanoi.

Nguyen Van Dong (2004), Developmental psychology. The National Political Publishing House.

Center for Scientific Research organization and management (1999), Arts leadership, management (reference books), publisher of Statistics - Hanoi. (Tran Thanh, Hoang Bac Ha translated from the original Song: Pragmatic leadership counsel; author: Li Yin, Li Yang (China), Thien Lam Publisher, Beijing, China.)

http // www.bantinsom.com: Conflict Management (Presentation Transcript).

World HRM (11/27/2010), encourage fairness in human resource management, DNSG Online.

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Engilsh

Adams, J. Stacey (1963), Toward an understanding of inequity, Journal of Abnormal and

Social Psychology, 67, 422-436.

Aftab, Hira Lecture and Idrees, Wagas (2012), A Study of Satisfaction and It’s impact on the Performance in the Banking Industry of Pakistan, International Journal of Business and Social Science, 3 No.19; October 2012.

Alderfer, C. (1969). An Empirical Test of a New Theory of Human Needs.

Organizational

Behavior and Human Performance, 4, 142 - 175.

Allison Laura Cook (2008), Job Satisfaction and Job Performance: is the Relationship spurious?, Submitedto the Office of Graduate Study of Texas A&M University in Partial fulfiment of the degree of Master of Science.

Maslow, A.H. (1943), A Theory of Human Motivation, Psychological Review, 50, pp. 370-396.

Nadeem Bhatti, Anwar Ali Shah G. Syed and F.M. Shaikh (2012), Job Satisfaction and

Motivation in Banking Industry in Pakistan, Journal of Asian Business Strategy, Vol.2, No.3.

Nilufar Ahsan, Zaini Abdullah, David Yong Gun Fie, Syed Shah Alam (2009), A Study of Job Stress on Job Satisfaction among University staff in Malaysia:

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Empisical Study, European Journal of Social Sciences – Volum 8, Number 1 (2009).

Robert H. Mooman (1991), Relationship Between Organizational Justice and Organizational Citiship Behaviors: Do Fairness Perceptions Influence Employee Citizenship?, Journal of Applied Psychology 1991, Vol. 76, No. 6, copyright 1991 by the American Psychology Association.

Spector, P. 1997. Job Satisfaction: Application, Assessment, Causes and Consequences.

California: Sage.Steinberg (1993), Adolescent, USA, p. 48-49.

Thompson, E. R. and Phua, F. T. T. (2012). A brief index of affective job satisfaction. Group

& Organization Management, 37 (3). 275-307 .

http://en.wikipedia.org/wiki/Job Satisfaction / Organizational justice / Role Conflict, Role Ambiguity.

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APPENDIX

Employee Questionnaire

Work Attitudes and Behaviors:Each item below is a brief statement about you and your job with which you may agree or disagree. Each statement is a scale which ranges from strongly disagree (1) to stronglyagree (5). For each item you have to circle the number that represents the extent to which you agree or disagree with that statement. Please make sure that you answer EVERY ITEM and that you circle ONLY ONE number per item.

Role Conflict and Role Ambiguity (Peterson et al, 1995)

Please ask yourself: How often do this generally happen to you as compared to your coworkers? Please indicate the degree of your agreement or disagreement with each statement.

Strongly disagree disagree Neutral agree Strongly agree

1.I often get involved in a situations in which there are conflicting requirements.

1 2 3 4 5

2. I received incompatible requests from two or more persons. 1 2 3 4 5

3. I have to do things that should be done differently under different conditions.

1 2 3 4 5

4. I have clear planned goals and objects for my job. 1 2 3 4 5

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Organzational Justice – Distributive/ Procedural/ Interactive (moorman, 1991;

Niehoff & Moorman, 1993)

Please ask yourself: How fair do you feel your current work situation is as compared to your coworkers? Please indicate the degree of your agreement or disagreement with each statement.

Strongly disagree disagree Neutral agree Strongly agree

1. My work schedule is fair. 1 2 3 4 5

2. I think that my level of pay is fair.

1 2 3 4 5

3. I think that my workload 1 2 3 4 5

5. I know what is expected of me. 1 2 3 4 5

6. I know what my responsibilities are. 1 2 3 4 5

7. I feel certain about how much authority I have. 1 2 3 4 5

8. My responsibilities are clearly defined. 1 2 3 4 5

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to be quite fair.

6. Job decisions are made by my supervisor in an unbiased manner.

1 2 3 4 5

7. My supervisor sure that all employee concerns are heard before job decision made.

1 2 3 4 5

9. My supervisor clarified decisions and provides additional information when requested by employees.

1 2 3 4 5

10. All job decisions are applied consistently across all affected employees.

1 2 3 4 5

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11. Employees are allowed to challenge or appeal job decisions made by supervisor or manager.

1 2 3 4 5

12. My supervisor considers my viewpoint.

1 2 3 4 5

13. My supervisor is able to suppress personal biases.

1 2 3 4 5

14. My supervisor provides me with timely feedback about the decision and its implications.

1 2 3 4 5

15. My supervisor treats me with kindness and consideration.

1 2 3 4 5

16. My interests show concern for my rights as an employee.

1 2 3 4 5

17. My supervisor took steps to deal with me in truthful manner.

1 2 3 4 5

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Demographic InformationPlease fill out the answer best represents you.

1. Gender:□Male□Female

2. What is your age? __________ years old

3. What is the highest level of education you have completed:

□ Intermediate

□ College

□ University

□ Master

Brief Index of Affective Job Satisfaction, BIAJS (Thompson and Phua , 2012)

The following items concern your current job satisfaction in general.

Please ask yourself: How satisfied am I with my current job?

Strongly disagree disagree Neutral agree Strongly agree

1. I find real enjoyment in my job. 1 2 3 4 5

2. I like my job better than the average person. 1 2 3 4 5

3. Most days I am enthusiastic about my job 1 2 3 4 5

4. I feel fairly well satisfied with my job. 1 2 3 4 5

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4. How long have you been working in your current job? __________ years __________ months

5. What is your current job/position title?□ Managerial □ Non-managerial

6. Which department/section are you working for in your current job?

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