摘要：Nowadays there is an increasing recognition that programme management provides a framework to bridge the gap between project deliverables and business strategies. In order to benefit from the advantages of programme management, such as efficiency in achieving dynamic and complex change objectives, it should be properly handled while minimizing its disadvantages. Even though there are some researches that consider programmes failure, little attention has been paid to risk management in programmes. This study seeks to investigate the risks of Iran Tax Administration Reform and Automation Programme based on the stakeholders view. To achieve the main goal of the research, a two-phase research strategy has been applied. In the first step, the literature of programme management and risk management were studied and a primary framework was developed for the interviews. In our case study, as the next step, semi-structured interviews were conducted in Iran Tax Administration Reform and Automation Programme, in order to identify and classify risks in this Iranian national programme. Finally, based on the findings of the interviews and theme analysis, final framework was developed. The framework was built on four main programme stakeholders: sponsor, supervisor, contactor and programme management office. To the authors knowledge, this research is one of the first researches that provide a framework for identifying and classifying programme risks. This study provides worthwhile guidelines for scholars and business managers in order to have a better performance in programme management.
