Efficiency-oriented instrumental rationality which is considered by management scholars is going to be replaced by Context-bound Rationality in sociological approach. Economical logic of efficiency necessitates the structure to be designed in order to increase the efficiency of the organization and to contribute to optimization, while social logic of legitimacy deems the symbolic functionality of the structure necessary for organizations and recommends duty-bound avoidance of efficiency in designing organizational structure. This article tries to clarify the impact of water as determinant factor in social structure of Iran and its concealment in historical unconscious and consequently its influence on formal and contemporary real organizational structures.