【正文】 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 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 anizations must manage their culture or values: (1) the treatment of customers, (2) the treatment of an anization’s own people or human capital, (3) standards of anizational performance, and (4) notions of accountability. These are the ‘key areas of cultural concern’ for all anizations. Naturally, there are also many other areas of anizational 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 Performance The basic paradigm underlying the notion that culture affects performance is based upon a few key ideas. The first is that culture affects goal specifically, panies with ‘strong’ cultures are more likely to achieve their goals than those with relatively ‘weak’ cultures. Socalled ‘strongculture anizations’ are thought to have a higher degree of anizational success (measured in market value or other financial measures of performance), because of a believed link to motivation. As stated by Kotter and Heskett, strong cultures are often said to help business performance because they create an unusual level of motivation in employees (1992, ). In addition to the hypothesized relationship betweenculture and financial performance, culture also has e to be viewed as ponent of other anizational effectiveness or success models (Flamholtz and Randle, 1998, 2021). It has been theorized that the role of culture, as part of a six factor framework,explains anizational effectiveness and,in turn,financial performance (Flamholtz, 1995。 注：圖表、致謝及參考文獻已略去（見原文） 5 Corporate Culture and the Bottom Line Author: Eric Flamholtz Source: European Management Journal Vol. 19, No. 3, pp. 268–275, 2021 Introduction During the past decade it has bee recognized that ‘corporate culture’ has a significant impact on overall anizational performance (Siehl and Martin, 1990。我們對確定在（ 1）在部門中人們接受公司的特定文化的程度和（ 2）公司的財政效能之間的關(guān)系很興趣。然而，要完整的話，還要包括剩余的步驟（ 4）改變文化行動的發(fā)展， 和（ 5）監(jiān)控評價文化管理項目的效能和決定未來必要的干涉 的文化改變。這是以文化問卷的 方式完成的， 文化問卷如以下描述。在沒有強烈的原文化的情況下，這個是必