Examining the effect of organizational structure on the complexity of value-based management

The purpose of this research is to investigate the effect of organizational structure on the complexity of value-based management, which is applicable in terms of purpose, and descriptive-survey in terms of the nature and method of information collection. The statistical population of the present study includes executive directors and financial managers of companies listed in the Tehran Stock Exchange, and based on the available population and Cochran's formula, 317 people were selected by simple random sampling. The collection tool in this research is Novotani's questionnaire (2023), which has 4 components and 15 items. After checking the normality of data distribution using the Kolmogorov-Smirnov test, SmartPLS 3 software was used to test the hypotheses. The research findings showed that vertical differentiation has a negative and significant effect on the complexity of value-based management (t=-4.052). Centralization and formalization have a positive and significant effect on the complexity of value-based management (t=9.108). Also, horizontal integration has a positive and significant effect on the complexity of value-based management (t=8.67). Formalization also has a positive and significant effect on the complexity of value-based management (t=7.25). In general, it can be said that the organizational structure is effective on the complexity of value-based management; therefore, the complex process of value creation is realized and developed in the context of the appropriate formulation of organizational structure components along with the application and development of strategic management accounting innovations.