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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 with respect to innovation, corporate citizenship, openness to change, as well as others.Culture and Organizational PerformanceThe basic paradigm underlying the notion that culture affects performance is based upon a few keyideas. The first is that culture affects goal attainment. More specifically, panies with ‘strong’ cultures are more likely to achieve their goals than those with relatively