الثقافة التنظيمية وإنعكاساتها على مقاومة التغيير دراسة حالة بمركز الضرائب الاغواط

Abstract

This study aims to highlight the reflection of the organizational culture on resistance of change in the tax centre of the city of Laghouat, by answering the main problem: how does the organizational culture reflect the resistance of change?, and the elements of the study were identified by an independent variable, which is represented by the organizational culture, which contains the following dimensions: "language, communication, values and beliefs, expectations, cultural heritage", and the successive variable of resistance of change. To achieve the objectives of the study, a questionnaire was distributed to the Tax Centre of the city of Laghouat, which included 53 participants, using (SPSS) and (Excel), structural equation modeling and (Smartpls) to study the relationships between the variables being studied. This study found that there is no statistically significant impact on the extent to which the organizational culture reflects resistance to change in the tax status of the city of Laghouat at the moral level (α=0.05), due to a lack of more attention to the components of organizational culture, and poor communication within the Institution, and there is no change in the organizational structure or in the functions of the tax centre of the city of Laghouat.