Investigating The Role Of The Organizational Structure In Function Improvement Of Management (In: Cultural & Art Organization of Tehran Municipality)

abolghasem yousef soltanieh¹ somayeh pishkar²

1) Master of Business Administration Financial Management - Islamic Azad University of
2) Master of Social Sciences - University of Allameh .

IOI Code : XYCK-AEFFF
Publication : International Conference on Management and Humanities(icmhconf.com)
Abstract :
    Today’s society is an organizational society. Organizations constitute the main component of a society. The process of organization is an essential step in the achievement of organizational goals. It is the process of developing an organizational structure. Organizational structure is the framework of an organization and involves some degree of complexity, formality and concentration. An organizational structure which does not suit the goals of a society is an inhibiting bureaucracy that misleads the whole society. Today, financial management is a powerful arm in each organization. In order to improve the efficiency of financial management and achieve financial goals, it is necessary to modify and improve the structure of financial management. In this research, we investigated the effect of organizational structure on the efficiency of financial management in Culture and Art Organization of Tehran Municipality. The main hypothesis of the research is “There is a significant relationship between organizational structure and the efficiency of financial management.” The research was performed by descriptive-survey method. In order to establish the validity of organizational structure questionnaire (independent variable), we used a standard questionnaire designed by Stephen Robins. With respect to efficiency (dependent variable), standard questionnaires of balanced score card were used. The validity of contents of the questionnaires was established by using the comments given by experts and specialists. Questionnaires were distributed between two groups, each consisting of 30 people. Then, the reliability was established by Cronbach’s Alpha and Fisher test. Next, the collected data was analyzed by using SPSS and normality of distribution of indexes was assessed by K.S test. The results indicated that all variables and dimensions were normal. Pearson correlation coefficient test was used to investigate the significance of the relationship between independent variable (organizational structure) and dependent variable (efficiency). Finally, regression analysis was performed to investigate the main and secondary hypotheses. All hypotheses were confirmed with 95% confidence. Our findings indicate that formality, complexity and concentration contribute to enhancement of the efficiency of financial management in the organization. Hence, some recommendations have been given to enhance structural elements in line with improvement of concentration, formality and complexity.

Keywords : organizational structure organizational performance management