2025-03-27https://repository.covenantuniversity.edu.ng/handle/123456789/34401In the past few years, attempts to understand the work organization have been based upon images, metaphors, paradigms and theories of organizations developed over time. In this paper, ~e are invited to ·see the work organization from the perspective of culture, which is our action frame of reference towards understanding the hidden and complex aspects of organizational life. This paper reveals that, organizational culture offers a shared system of meanings, which is the basis for communications and mutual understanding towards attainment of organizational goals. It is therefore recommended that, managers of organizations should include the positive aspects of organizational culture to improve the performance of their organizations and this should be backed by policyapplication/pdfHF5601 AccountingArticle