Abstract
Introduction and goal: The primary objective of this study was to investigate the relationship between management control systems and organizational culture in the General Department of Cooperatives, Labor, and Social Welfare of Bushehr Province.
Research methodology: This research employed a descriptive-correlational method. The statistical population included 200 employees of the General Department of Cooperatives, Labor, and Social Welfare of Bushehr Province, of which 129 individuals were selected as the sample using stratified random sampling. Data were collected using standardized questionnaires for management control systems (Mogimi) and organizational culture (Robbins). The validity of the questionnaires was confirmed based on content validity, and their reliability was calculated using Cronbach's alpha, yielding values of 0.85 and 0.89, respectively. Data were analyzed using SPSS version 21
Findings: The results indicated a significant relationship between management control systems and organizational culture. Additionally, various dimensions of management control systems, such as transparency, accountability, and performance evaluation, had a positive impact on different aspects of organizational culture, including commitment, innovation, and teamwork.
Conclusion: Management control systems, as a managerial tool, can play an effective role in improving organizational culture and enhancing organizational efficiency. This study demonstrates that the use of modern and flexible control systems can contribute to the development and strengthening of a strong and dynamic organizational culture.
Keywords: Management Control System, Organizational Culture, Employees of Cooperatives, Labor, and Social Welfare