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organisational culture
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If you are a male (or female) accountant in an organisation operating in a given business sector in a 
particular region of your country of residence (which may not be your country of origin), you may be 
influenced by all these different spheres of culture! 
2.2 Elements of culture 
 Elements of culture
include: 

Observable 
behaviour 

Underlying values and beliefs which give meaning to the observable elements 

Hidden assumptions, which unconsciously shape values and beliefs 
It is suggested that there are different levels at which culture can be understood (Schein, 1985). For 
Schein, culture is the most difficult organisational attribute to change, outlasting products, founders and 
leaders as the organisation grows. His model describes three 
determinants of culture
. 
(a) 
The first level
. The 
observable
, expressed or 'explicit' elements of culture 
(i) 
Behaviour
: norms of personal and interpersonal behaviour; customs and rules about 
behaviour that is acceptable or unacceptable. 
(ii) 
Artefacts
: concrete expressions such as architecture and interior design (eg of office 
premises), dress codes and symbols. 
(iii) 
Attitudes
: patterns of collective behaviour such as greeting styles, business formalities, 
social courtesies and ceremonies. 
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PART B: BUSINESS ORGANISATION STRUCTURE, FUNCTIONS AND GOVERNANCE 
 
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(b) 
The second level
. Beneath these observable phenomena lie 
values and beliefs
and the professed 
culture, which give the behaviour and attitudes their special meaning and significance. For 
example, the design of office space may imply status and honour, or reflect the importance of 
privacy within a culture: it 'means' more than the observable features. Values and beliefs may be 
overtly expressed in slogans or the mission statement. 
(c)