We have already seen that values are the next layer of understanding culture after the visible representation of culture through artifacts. Values reflect the underlying belief of what should be or should not be – and often consistently articulated both in conversations and in a company’s mission statement or annual reports.
Values could actually reside in two forms:
- espoused values: refers to what members of an organization say they value
- enacted values: refers to values reflected in the way individuals actually behave.