This paper studies the impact of the organizational culture on the performance of different organizations according to evaluations made through accounting indices. The sample comprises 478 executive officers representing the management staff of thirteen textile companies of the spinning sector. The theoretical reference used for identifying the cultural profiles of the companies researched was based on the competing value model. Data gathered were submited to quantitative and statistical analyses. The results led to the following conclusions: the group of organizations sampled is basically characterized by two cultural profiles: strong cultures and weak cultures. Cultural strenght significantly correlates with organizational performance, i. e., companies with a stronger culture show a better performance than organizations with a weak culture. The Competing Value Model used proved adequate for measuring the cultural profiles and was found to be a valid and reliable data collecting instrument.
organizations; organizational culture; organizational performance
