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Effects of Work Digitalization and Hybridization Within the Tax System of Bosnia and Herzegovina

  • Elvir Čizmić,
  • Elvir Karajbić,
  • Đevad Šašić,
  • Rifet Đogić

摘要

Hybridization of work is a phenomenon that is more intensively applied with the emergence of digitization and computerization of processes in different types of organizations. Hybridization is a possibility of performing work by managers and employees through temporal, spatial, technological, administrative and innovation differentiation, all in the function of simultaneously improving the satisfaction and performance of all participants in this process. The conceptual framework of the research is modelled in a way that the phenomenon of hybridization is observed in the context of the key components of job design, which includes the working task, the technical system, the task executors, the quality of the work environment and the performance of the executors. The research was carried out in the period May-September 2023 and is aimed to executors in the tax system of Bosnia and Herzegovina. The sample includes 153 respondents, while the questionnaire is made up of six segments, five of which measure attitudes related to the hybridization and digitization of work through five model components, with a special sixth segment that includes demographic characteristics of the respondents. This paper goal is to recognize the intensity of hybridization and digitalization of this type of work, while measuring their impact on the performances of the executors through their engagement and satisfaction, along with the projection of future guidelines for application of the hybrid work format.