To create values in the working environment and to achieve the organizational aims, organizations have to manage their elements with specific alignment.
In principle, different departments of organizations are put together with specific arrangements and tasks in order to create value for the stakeholders .It has been proven that creating value and the outcome of an organization has a direct relation with the strategic matching among the elements of an organization.
Gordon Jock Churchman (1980) applied system to a group of elements which depend on each other interactively. Although in this definition internal organizational factors are well mentioned, the external effective factors of an organization are not notified. Mehdi Mohammadzadeh (2013) has proved the positive effects of strategic alignment between marketing and financial functions on organizational performance. A system with a thorough definition is divided into two types; Open system and Close system.