It is a “pattern of beliefs, values, and learned ways of coping with experience” (Brown 1994) that manifests itself in three levels: artifacts at the most superficial level, values ​​and beliefs at the most superficial level. middle and fundamental assumptions deep down. It is inseparable from the organization, which is difficult to manipulate because it is fundamentally non-unitary and emergent. Finally, organizational culture is important because it is one of the main determinants for a company to enjoy superior financial advantage and comparative advantage over companies with different cultures. BibliographyFrost, PJ, Moore, LF, Louis, MR, Lundberg, CC and Martin, J. (1991). Reframing organizational culture. Newbury Park, CA: Sage. Miller, K. (2012). Cultural approaches. In Organizational Communication: Approaches and Processes (6th ed., pp. 81–93). Boston, Mass: Wadsworth, Cengage Learning. Morley, D.D. & Shockley-Zalabak, P. (1991). Setting the Rules: An Examination of the Values ​​of the Organization's Founders. Management Communication Quarterly, 4, 422-449. Peters, T.J. & Waterman, R.H. (1982). In pursuit of excellence: Lessons from America's best-managed companies. New York: Harper &