“The formal administrative design can never adequately or fully reflect the concrete organization to which it refers, for the obvious reason that no abstract plan or pattern can—or may, if it is to be useful—exhaustively describe an empirical totality. At the same time, that which is not included in the abstract design (as reflected, for example, in a a staff and-line organization chart) is vitally relevant to the maintenance and development of the formal system itself.”

Source: "Foundations of the Theory of Organization," 1948, p. 25

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Philip Selznick 20
American sociologist 1919–2010

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“As a formal analytical point of reference, primacy of orientation to the attainment of a specific goal is used as the defining characteristic of an organization which distinguishes it from other types of social systems.”

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Talcott Parsons (1956: 64); Partly cited in: Chiara Demartini (2013). Performance Management Systems: Design, Diagnosis and Use. p. 17

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