The purpose of this research is choosing the effectiveness function of entrepreneurial outsourcing under themes of bureaucratic culture in Golestan Gas Company by Analysis CARD and Developed Theory of Rough (ERST). The statistical population of the study included two qualitative and quantitative sections, in which 14 experts in the fields of management and entrepreneurship participated in the form of panel members and in the quantitative section, 25 managers and deputies in different layers of the gas company in Golestan province also participated. The basis of the analysis in this study was content analysis in order to identify the functional components of entrepreneurial outsourcing and propositions of bureaucratic culture themes. Raff's analysis set was also used for matrix analysis to identify the most important stimulus for promoting entrepreneurial outsourcing in the first section, and in the second section to select the most effective entrepreneurial outsourcing function under the theme of bureaucratic culture. The results showed that the most important proposition of bureaucratic culture is the proposition of codified systems and the most effective function of entrepreneurial outsourcing in Golestan Gas Company was strategic.