Investigating the mediating role of focus on strategy in the effect of organizational maturity on organizational performance of Alborz Tax Administration

Mature organizations use different strategies compared to emerging organizations and focus on a specific type of strategy and perform better. The aim of this study was to investigate the mediating role of focus on strategy in the effect of organizational maturity on organizational performance of Alborz Tax Administration. This research is of applied type, based on the time of data collection, cross-sectional and in terms of data collection method is survey and descriptive-correlational. The statistical population consisted of 250 employees and managers of Alborz Tax Affairs Organization in 1398, of which 150 statistical samples were selected using Cochran's formula and simple random sampling method from the mentioned population. The reliability of the questionnaires was calculated with Cronbach's alpha for organizational maturity (0.763), strategy focus (0.903) and organizational performance (0.915). The validity of the questionnaires was reported to be appropriate using apparent validity and confirmatory factor analysis. Data analysis was performed at both descriptive and inferential levels using SPSS19 and Lisrel software. Based on the findings, the effect of organizational maturity on focus on strategy (internal and external) and organizational performance was confirmed. The effect of internal and external strategy on the performance of the organization was also obtained. Finally, the mediating role of focus on strategy in the effect of organizational maturity on organizational performance was also confirmed.