摘要：Learning is of the most challenging issues in most organizations and lack it could create serious problems for business development. In this paper, we present an empirical study to investigate the relationship between organizational structure and learning characteristics in a case study of revenue agency located in province of Alborz, Iran. Organizational structure includes five components of complexity, concentration, authority, formality and flexibility. A learning organization also includes five components including conceptual model, team learning, common goals, systematic vision and individual capabilities. There are 400 employees for the case study of our proposed study and we choose 196 people as a sample number. The proposed study of this paper uses structural equation modeling to survey the data using LIREL and SPSS software packages. Based on the results of this survey, we have concluded that there are some meaningful relationships between three variables of formality, complexity and authority on one side and learning capability from the other side. However, our study did not find any meaningful relationship between concentration and flexibility with organizational learning capability.
