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ferent 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 CultureThe concept of corporate culture has bee embedded in management vocabulary and there are many different definitions of the concept, the central notion is that culture relates to core organizational values. In turn, values are things which are important to organizations and underpin decisions and behavior. All organizations 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 organizations have, 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 t