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Chapter 3

Organisational culture

Chapter learning objectives

Upon completion of this chapter you will be able to:

§ define the term organisational culture

§ identify the components of organisational culture

§ what factors influence the company culture

§ describe Schein’s approach to organisational culture

§ describe Handy’s four cultural types

§ describe how organisational culture is influenced by national cultures using the Hofstede approach.

1 Defining organisational culture

1.1 Definition

Culture is expressed by Handy as being: ‘the way we do things around here’. By this Handy means the sum total of the belief, knowledge, attitudes, norms and customs that prevail in an organisation.

§ Organisations have distinctive cultures, and behaviour acceptable in one organisational culture may be inappropriate in another – think about the different cultures in the different accountancy firms.

§ Also cultures develop over time or can change instantly as a result of a single major event, e.g. death of company founder, threatened takeover, etc.