Abstract
The current study aims to verify the authors' point of view which stated that there is an equivalent impact relation between what it is called entrances of moral structure in organizations, and with the entrances of formulating their strategies, especially depended on contingency theory. The authors prepared the suitable methodology to test their own point including the problem of the study, and gave an informational framework for the variables of their study. They conducted the statistical analysis for the data set regarding these two variables which they got from their study field represented by the agencies of electricity, municipality, communications and water service in Mosul City. This was done by the questionnaire prepared for this purpose getting use of correlation and regression variables. They concluded several results that helped them to come out with several conclusions. It is emphasized the correctness of their point of view either the micro framework or the macro framework. Depending on these conclusions the authors presented several proposals, the most important of them is emphasizing the learning and training programs, and participating the knowledge as they are important in field of developing both invest aged variables in the life of invest aged organizations in particular, and all organizations generally. In addition, the authors emphasized the importance of developing the strategic information system for its importance in supporting these programs application too.ً.