The Role of Organizational Structure in Designing Performance Measurement Systems
t Organizational structure determines the scope of decisions, tasks, responsibilities, goals, perspectives and rewards for achieving results. In recent decades, due to environmental changes and dramatic technological advances, organizational structure has changed from Mechanistic to organic. The purpose of the restructuring is to facilitate getting the organization's goals. Changing structure is effective on the firm's performance measurement system. The main purpose of this research is analyzing the role of different types of organizational structures in designing of the performance measurement system of firms listed in Tehran Stock Exchange. This study done through a survey distributing 170 questionnaires, that 127 of them were returned. In Iran's economic environment, organic firms with low organizational stages, high level of decentralization, low formal rules, wide control and horizontal communications, emphasize the use of balanced performance measurements. The performance measurement system has also been defined as cause-and-effect or fully-developed in organic structures.
Samaneh Agha Kazem Shirazi
