The General Accounting Office (GAO) examined the techniques used by companies to perpetuate or change beliefs and values. GAO staff discussed organizational culture with five academics who have researched the subject and with officials of nine large companies that have diverse, global interests and that are concerned with inventory management. Although the companies were all perpetuating some values and changing others, three companies have primarily been attempting to perpetuate their cultures whereas six have primarily been attempting to change theirs. The following techniques were identified as important to perpetuating or changing an organizational culture: top management support; training; a statement of values and beliefs; communication of desired values and beliefs; management style; rewards, incentives, and promotions; organizational gatherings; organizational structure; systems, procedures, and processes; staff changes; stories, legends, and myths; company heroes and heroines; hiring of the right people; slogans; and appointment of a culture manager. (An 85-item bibliography is included. Appendixes constituting more than 90% of this document contain the following: discussions of the 15 techniques deemed important to perpetuating/changing organizational culture, list of academics interviewed, and list of major contributors to the report.) (MN)