One of the major duties of managers in managing their organizations is to explain appropriate approaches and models of control. Since the common models in organizations are based on a traditional approach and closed system, in this research, an attempt has been made to present a contingency approach of control on the basis of the contingency approach which underlines the effects of contextual variables such as environment, technology, goals and size. The basic assumption is that contingency approach of control increases the efficiency of control system. Thus Organization can choose appropriate control methods and strategies with respect to situational conditions. So, in this regard, fifty-one commercial - service companies affiliated to Mostazafan & Janbazan Foundation have recently been field-studied by using a questionnaire. After an analysis of correlation and regression for three dimensions of method, level and status in control and four dimensions of environment, technology, goals and size in contingency variables, the research hypotheses which indicated an existing relation between control and contingency variables were rejected. In this regard, just organization goals had a meaningful relation with control.
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