The Role of Organizational Structure in Designing Performance Measurement Systems

• Main Authors: Samaneh Agha Kazem shirazi, Javad Rezazadeh, Gholamreza Kordestani
• Format: Article
• Language: English
• Published: Iranian Association for Energy Economics 2019-02-01
• Series: Environmental Energy and Economic Research
• Subjects: Organizational Structure; Performance Measurement systems (PMSs); Stages Of Performance Measurement System Development; Balanced Scorecard
• Online Access: http://www.eeer.ir/article_86039_4a569b82fbbb40f4d5ceb5aa2208780d.pdf

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 the achievement of the organization's goals. Changing structure is effective on the company's performance measurement system. The main purpose of this research is analyzing the role different types of organizational structures in designing of the performance measurement system of companies listed in Tehran Stock Exchange. The survey was carried out through a survey and distribution of 170 questionnaires, 127 of which were obtained. In Iran's economic environment, organic companies with low organizational stages, high stage 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.