ABSTRACT
The structures, policies, procedures and incentives that an organization embraces are a refl ection of the value systems of the organization-the values of the current leaders, and the institutional legacy of past leaders. They dictate what behaviours are acceptable and should be encouraged, and what behaviours are unacceptable and should be discouraged. Together with the values and behaviours of the leaders, the structures, policies, procedures and incentives defi ne the culture of the organization.
