IntroductionAny organization cannot stand isolated or far from technology or the latest trends of scientific theories. Therefore, it should develop creative and innovative management methods to improve and overcome challenges and obstacles. Furthermore, governments put many targets to reach by following specific theories like institutional theory. One of these targets is accelerating development, achieving efficiency, and producing power performance. One of these strategies that may be used is reforming the public sector's internal structure. This step has many supported sub-factors that may empower moving or aiding to achieve it, like increasing staff awareness by training, which leads to comprehending the reforming concept and its positive consequences. Moreover, reducing the resistance to change may face any new pace toward any improvement in any society. Additionally, applying the concept of total quality management (TQM) enhances a company's outputs effectively. Furthermore, creating an elite group from the company's staff or establishing a new department takes responsibility for monitoring moving to the new structure and how this department assists during business life. In addition, Company size reflects the actual transaction applicable in the future and the relationship between company size and SOEs companies.The Telecom sector is going very fast through many dramatic changes in producing services. Furthermore, telecom companies consider one of the primary resources of revenues to any country. According to the world bank, three main factors include more competition amongst countries like water, electricity, telecommunication (Kessides, 2004). In addition, to make this target real, competition has been allowed in the essential telecommunications market, which was monopolized by a State-Owned Enterprise (SOE). Additionally, almost all countries in the Middle East retain government-owned monopolies. As a result, many of these countries relied on the public sector's staff to take responsibility for the management and operational expertise (Melody, 2001). Our case study will be Public Telecommunication Corporation (PTC), in another name Yemen Telecom (YT.) which consider a public sector company that belongs to the government (in another word State-Owned Enterprise (SOE)) and considers as the backbone of the ministry of the telecommunication. YT. is considered one of the company's wholly owned to the country and an excellent example of an organization that gains a social responsibility to ordinary citizens (non-profitable company). Furthermore,