Analysis of Organizational Performance: Financial and Structural Approaches

Document Type : Original Research

Authors
Samaneh Agha kazem shirazi 1
Javad Rezazadeh 2
Gholamreza kordestani 3
1 Imam Khomeini International University
2 Associate Professor, Department of Accounting, Faculty of Management and Economics, Tarbiat Modarres University, Tehran, Iran.
3 Associate Professor, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin
Abstract
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 mechanical to organic. The purpose of the restructuring is to facilitate the achievement of the organization's goals. Organizational type has an impact on performance measurement criteria and organizational performance is influenced by these factors. The purpose of this study is to examine organizational performance with the focus on financial and structural variables. This issue was first examined by combined research methodology. For this purpose, the required information for organizational performance and financial performance measurement was collected from the financial statements of the companies accepted in Tehran Stock Exchange. Required data for organizational structure and non-financial variables were evaluated through scrutiny. In this regard, 170 sample companies were selected and electronic questionnaire was sent to financial managers and 127 complete samples were received. The results showed that companies with organic structure emphasized on performance measurement and performance measurement in organic structures was causally causal And quite advanced. The findings also suggest that the impact of performance measurement criteria on organizational performance in mechanical structures is more organic, but in organic structures with improved performance or causal performance assessment, organizational performance is better.
Keywords
Organizational Performance
organizational structure
Performance measurement
Level of Performance Measurement

Subjects

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Organizational Resources Management Researches
Volume 8, Issue 4
March 2019
Pages 1-22