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eatment 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 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 ‘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, ). 5 In addition to the hypothesized relationship between culture 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, 199