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ana, etc. This required a cooperative effort among the divisions of sales and order fulfillment. Therefore, this research was a ponent of an overall cultural management program designed to create a mon Banner Corporation culture. The anizational development objectives were to: (1) develop a culture or set of values, or a desired culture, for Banner Corporation, (2) measure the extent to which people throughout the pany agreed with the proposed culture, (3) measure the extent to which people perceived that the anization was actually behaving in ways consistent with the stated culture, and (4) design strategies to increase the extent to which the stated or desired culture actually pervaded the anization. The overall culture management program is shown graphically in Figure 1. As seen in Figure 1, the culture management process begins with the identification of the existing corporate culture. These are the current actual values of the anization with respect to certain key dimensions, such as treatment of customers,etc. The next step is to formulate the ideal or desired culture of the anization. These are whatthe anization wants the culture to actually be or bee. In addition, this desired culture can be viewed as the anization’s ‘strategic culture’ because it is intended to support the overall strategic development of the enterprise. It should also be noted that steps 1 and 2 can be reversed, with the identification of the desired culture first and then identification of the current culture. This can be necessary in situations where there is no strong preexisting culture. The third step in the culture management process is to assess the extent to which the current and desiredculture are consistent and identify any ‘cultural gaps,’ that is, significant differences between the current and desired culture. This is acplished by means of a culture questionnaire, as described three steps above are the key steps of concern to us in this research. However, for pleteness, the remaining steps include: (4) the development of action programs to change the culture, and (5) 9 monitoring cultural changes to assess the effectiveness of the culture management program and determine the necessary future interventions. Research Question The general research question this article addresses is: Is there a relationship between a corporate culture and the financial performance of an anization? There was also a more specific research question in the context of this study. We were interested in determining the relationship between: (1) the extent to which people in the divisions accepted the stated culture of the pany and (2) the pany’s financial performance. More specifically, as a result of the nature of the formation of this pany, there was no mon or unified ‘Banner Corporation’ culture, so we were able to observe the full effects of a culture on Banner’s financial performance.