ABSTRACT

In many regards, culture can be thought of as the shadow behind much that does and does not occur in an enterprise. Although culture may be regarded as the way that the enterprise does things, it is more. Culture is also why the enterprise does what it does and how it does so. While enterprise culture may be tangibly expressed in terms of, for example, formal codes of conduct, it is also rife with intangible elements. A result of this perspective is that principles, processes, systems, activities, vision, strategy, and more are all embedded in enterprise culture. In this context, as before, we regard strategy as a description of how the enterprise intends to create value for its varied stakeholders (Kaplan and Norton, 2004). The enterprise, though, is part of a much larger picture, functioning within the larger ecology that is represented by the BEST environmental domains and interacting with its stakeholders.