Introduction 

           Companies of all sizes compete to capture higher rates of return and higher market shares.  Mergers, acquisitions, and global competition have been the focus of many corporate executives.  To remain competitive, and even to survive, executives must be concerned with corporate performance; accordingly, they are searching for any negative or positive indicator(s) that may impact corporate performance.   Recent studies have examined the role of corporate culture as an essential ingredient for achieving success.  These studies suggest that organizational culture is a critical factor in corporate performance. 

            Over the past decade, numerous studies have demonstrated a direct relationship between a company’s financial success and what are variously called “high involvement,” “high performance,” or “high commitment” employee practices.  However, most often, organizations habitually overlook these findings; as a matter of fact the trends in management practice actually are moving away from these principles (Pfeffer & Veiga, 1999).  In the present study, the relationship between these factors is examined, as well as the proposition that a harmonious culture in an organization is related to the corporation’s performance.  Primary data were collected from a company with multiple, sales-generating divisions to measure both organizational culture and corporate performance.