【正文】 X軸顯示“分區(qū)協(xié)議與企業(yè)文化的分?jǐn)?shù)”。在多領(lǐng)域中的企業(yè)文化影響企業(yè)行為和決策。強(qiáng)勢文化公司39?；蛎魇净虬凳荆驯煌贫?，企業(yè)文化會影響一個公司的整體財務(wù)表現(xiàn)。例如，星巴克咖啡公司，在過去的十年該公司已經(jīng)從只有西雅圖的兩個零售店發(fā)展成又有2500家店的跨國公司，他們將他們的文化視為其成功的關(guān)鍵因素，具體來說，該公司的發(fā)展模式是：“我們對待我們的員工的方式會影響員工對待客戶的方式，反過來，我們的成功，其中包括財務(wù)業(yè)績。這一模式，將受到進(jìn)一步的實證研究支持（福萊姆霍特茲和艾克，2000年）。Y軸表示各部門的EBIT（息稅前利潤）值。當(dāng)然，也有很多其他的組織績效應(yīng)受關(guān)注，但這些往往是對一些特殊的公司。不過，他們和其他人一樣也沒有針對某一家單一的公司中企業(yè)文化對財務(wù)績效影響的研究。企業(yè)文化39。反過來，價值觀對組織、基礎(chǔ)決策和行為有重要影響。并反過來，也包括影響財務(wù)績效（福萊姆霍特茲，1995年。 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 are designed to enhance people’s feeling of being valued by the pany. These include the widespread use of stock options and the practice of providing full benefits to all employees who work more than 20 hours per week.There are many areas in which corporate culture influences behavior and decisionmaking. However,there appear to be four key areas in which all organizations must manage their culture or values: (1) the treatment of customers, (2) the treatment of an organization’s own people or human capital, (3) standards of organizational performance, and (4) notions of accountability. These are the ‘key areas of cultural concern’ for all organizations. Naturally, there are also many other areas of organizational performance that are of concern, but these tend to be more idiosyncratic to specific firms. Such additional areas can include beliefs wit