Regardless of whether culture change is or is not a part of the strategy, companies have to recognize that the very introduction of strategic management into a company requires a change in that organizations culture.Ian Wilson, The Subtle Art if Strategy
All too often, the formal "culture change" initiatives end up fighting the strategic initiatives. I have blogged my thoughts on some aspects of this problem here:
Two ways to plan
Why corporate change is hard and failure almost inevitable
Why corporate change is hard and failure almost inevitable (II)
Why corporate change is hard and failure almost inevitable (III)
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