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Presents a case study which illustrates the use of employee communications in implementing corporate culture change, by reference to the concept of value statements. The study utilized structured interviews, questionnaires, participant observation and unobtrusive measures. Suggests that organizational group structure plays a role in determining familiarity with corporate value statements, but plays little part in their subsequent practice. Provides evidence of a“values gap” whereby values are understood but are not subsequently put into practice. Provides evidence to suggest that a“tall” organization structure will be less likely to be viewed as practising its own value statements than a flatter organization structure. Suggests possible rationales behind this, and means by which this may be overcome.

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