Application of Cybernetic Management Principles on Organizational Flexibility (Case Study: West Tehran Tax Affairs Organization)

The purpose of this study is to investigate the effect of cybernetic management principles of cybernetic management on the flexibility of the West Tehran Tax Administration. 

The method of the present research is also survey-analytical in terms of nature and applied in terms of purpose. The statistical population of this research consists of managers and employees of the Tax Affairs Organization of the west of the country, whose number is 600 people. To determine the sample size, Morgan table was used, which according to the statistical population is 234 people. To measure the components of cybernetic management, the standard questionnaire of Asadpour (2009) and organizational flexibility, the standard questionnaire of organizational flexibility, Penny Gardner (1999) were used. The software used in this research is spss23. 

The results of Chi-square test showed that participatory decision-making on organizational flexibility by approximately 66%, commitment to organizational flexibility by approximately 61%, fairness in payment on organizational flexibility by approximately 63%, flat structure on The flexibility of the organization by 64%, the correct flow of information on the flexibility of the organization by 56%, the development of a sense of ownership on the flexibility of the organization by 70%, online education on the flexibility of the organization by approximately 63%. And all research hypotheses were confirmed. 

The results of the present study indicate the importance of important and scalable functions of cybernetic management in explaining the flexibility of the organization. Participatory decision-making in the management of organizations and the correct flow of information to make the right decisions and increase organizational commitment and flat structure and continuous training can play a decisive role in organizational flexibility and increase employee capabilities to achieve better organizational performance and use all human capital capacity and conversion Realize potential capabilities and assist employees at both managerial and operational levels.