【正文】 ere has been very little empirical research dealing with the financial effects of corporate culture. In one notable exception, Kotter and Heskett (1992) conducted macrolevel research on different panies, and pared samples of (a priori) ‘strong culture panies’ with ‘weak culture panies’ (1992, p. 19) from 22 different industries. However,neither they nor others have done much research on the effects of culture on financial performance of a single firm. In part, this might be due to the difficulties of gaining a suitable research site. Nevertheless, there is a gap in our understanding of this phenomenon. Accordingly, the purpose of this article is to report the results of a field study of the impact of corporate culture on the ‘bottom line,’ or financial performance, of a firm. It presents the results of a relatively singular opportunity to investigate the relationship between corporate culture and financial performance in a single firm. The Nature of Culture The concept of corporate culturehas bee embedded in management vocabulary and thought. Although there are many different definitions of the concept, the central notion is thatculture relates to core anizational turn, values are things which are important to anizations and underpin decisions and behavior. All anizations have cultures or sets of values which influence the way people behave in a variety of areas,such as treatment of customers, standards of performance,innovation, etc. An increasing number of successful anizationshave, at least in part, attributed their success to effective culture management. For example, Starbucks Coffee Company, which has grown from just two retail stores in Seattle (USA) to more than 2500 stores worldwide during the past decade, views culture as a critical factor in the 6 anization’s success (Schultz and Yang, 1997。 研究問題 這篇文章演說的一般的研究問題是：在組織企業(yè)文化和組織財政績效有聯(lián)系嗎？在這個研究的情景中，還有更為具體的研究問題。組織希望真正的文化是這些或是成為這些。 這需要在部門的銷售和訂單的完成中作共 同的努力。這些實(shí)體的商業(yè)性質(zhì)的 “ 生 3 產(chǎn)訂單 ” 這些部門的相似點(diǎn)為對比呈現(xiàn)一個相對獨(dú)特的機(jī)遇。邦納公司代表了 標(biāo)準(zhǔn)的 “ 古老經(jīng)濟(jì) ” 它是一家為工業(yè)，載重汽車以及其它汽車行業(yè)制造零件的公司。所謂的 “ 文化意識強(qiáng)的組織 “ 被認(rèn)為是擁有更大的組織成功機(jī)率（在市場價值或其它財政績效衡量標(biāo)準(zhǔn)時得出的數(shù)據(jù)）也是因?yàn)閷訖C(jī)的堅信的鏈接。 許多地區(qū)的企業(yè)文化影響著運(yùn)轉(zhuǎn)情況和決策的制定。反過來，價值對于一 些組織，重大的決定和行為來說是重要的。然而，非但他們沒有做很多關(guān)于企業(yè)文化對單一公司的財政績效影響的研究。盡管這樣，卻很少實(shí)證研究涉及企業(yè)文化的財政影響。 文化的本性 企業(yè)文化的概念慢慢地在管理詞典和思想中扎根。（舒爾茨和楊， 1997；弗蘭霍爾茨和蘭德爾， 1998）確切地說，公司的典范是：“ 我們對待我們員工的方式會影響他們對客戶的方式，并且，反過來，我們的成功包括財政 的績效。 文化和組織的績效 潛在于文化影響績效這個概念之中的典型范例是基于幾個關(guān)鍵觀念的。在這個過程中，很明顯，在下文會更深入討論到的文化管理對公司的組織發(fā)展是一個重要的區(qū)域?？傊@20 個部門總年利潤大約是 8 億美元。 盡管似乎有一個充分的理由去承擔(dān)一個文化管理項(xiàng)目，但是實(shí)際的驅(qū)動因素是支持在企業(yè)策略中 做一個基本的改變。正如在圖 1 中所看到的，文化管理過程首先要以辨別企業(yè)文化的存在而開始的。這是以文化問卷的 方式完成的， 文化問卷如以下描述。 Flamholtz and Randle, 1998).Specifically, the pany’s paradigm is that: ‘the way we treat our people affects they way our people treat our customers, and, in turn, our success, which includes financial performance.’ This belief has led the pany to a number of human resource practices that