This report by Prof. Dr. Sonja Sackmann, University Bw, Munich, provides an overview of state-of-the-art knowledge with regard to the link between corporate culture and performance as well as approaches that have been used to assess and measure culture in organizations. It discusses different understandings of culture and how they lead to different ways of assessing it.

Current methods of culture assessment are compared. The comparison is arranged according to the respective focus on the cultural layer of analyses (e.g., norms, values, beliefs, and assumptions), the origin of dimensions and the purpose of assessment. Most of these approaches are single-method instruments. Along with multiple-method approaches, they are described and discussed individually, followed by a short assessment of their strengths and weaknesses.

In addition, the report provides a more general evaluation of issues related to the assessment of culture and its link to performance, as well as the most promising approaches. These considerations lead to recommendations for the assessment of corporate culture with links to performance.