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Layers
In order to get a grip on organisational culture researchers make a distinction between different layers in terms of the difficulty of observing and changing the culture in question. This idea is related to the discussion whether the focus of organisational culture should be on values or on practices.
The easiest to observe are the artefacts, that what you see, hear and feel when you walk around; does the receptionist offer you coffee? They include the following
▽ rules on clothing
▽ degree of formality in relations of
authority
▽ working hours
▽ meeting (frequency, way of
chairing, duration)
▽ way of decision making
▽ communication: how do you get
information?
▽ social events
▽ jargon, uniforms, identity
characteristics
▽ rites and rituals
▽ how do they deal with differences
of opinions and conflicts?
▽ relation between work and family
Deeper layers include acknowledged values and common assumptions. However, researchers disagree which of the two is at the core (and one may wonder why that matters). Values include for instance honesty, respect, reliability, involvement, caring, courage or justice.
Walt Disney for instance stresses no cynicism; cherishing and spreading healthy American values; creativity, dreams, fantasy; and fanatical attention to consistency and detail. Sony on the other hand focuses on raising Japanese culture and national prestige; being a pioneer, realising the impossible; and individual capacities and encouraging creativity.