It is a “pattern of beliefs, values ​​and learned ways of dealing with experience” (Brown 1994) that manifests itself in three layers: artefacts at the most superficial level, values ​​and beliefs at the most superficial level intermediate and basic assumptions at the deepest way. It is inseparable from the organization which cannot be easily manipulated because it is fundamentally non-unitary and emergent. Finally, organizational culture is important as it is one of the main determining factors in determining whether a company can enjoy a superior financial and comparative advantage compared to companies of different cultures. Bibliography Frost, P.J., Moore, L.F., Louis, M.R., Lundberg, C.C. & Martin, J. (1991). Reformulating organizational culture. Newbury Park, CA: Sage. Miller, K. (2012). Cultural approaches. In Organizational communication: approaches and processes (6th ed., pages 81-93). Boston, Mass.: Wadsworth, Cengage Learning.Morley, D. D. & Shockley-Zalabak, P. (1991). Setting the rules: An examination of the values ​​of organizational founders. Management Communications Quarterly, 4, 422–449. Peters, T. J., & Waterman, R. H. (1982). In Search of Excellence: Lessons from America's Best Companies. New York: Harper &