Objective: The aim of present research is investigate the relationship between delegation of authority, sense of responsibility, customer-oriented and moderating variables in general department of Islamic development in Kohgiluyeh and Boyer Ahmad province. Methodology: In present research, delegation of authority is independent research; responsibility, customer-oriented and moderating variables are dependent variables. The method used in this study is descriptive and correlational. Present study is applied in terms of purpose and is descriptive -correlational in terms of collecting data. Results: Statistical population of research includes the employees of general department of Islamic development in Kohgiluyeh and Boyer Ahmad province that are 63 peoples. SPSS software was used for data analysis. Conclusion: The results of present research indicated that: there is a significant relationship between the delegation of authority and sense of responsibility; there is a significant relationship between the delegation of authority and customer-oriented; there is a significant relationship between the delegation of authority and moderating variables.
