What defines Organizational Culture according to Handy?

Organizational culture, as defined by Charles Handy, encompasses the idea that it consists of various cultural approaches or types that influence behavior and performance within an organization. Handy identified four distinct types of culture: power culture, role culture, task culture, and person culture. Each of these types reflects different underlying values and priorities, which can significantly affect how an organization operates and how employees interact with one another.

Power culture emphasizes centralized decision-making and authority, while role culture focuses on defined roles and responsibilities. Task culture values teamwork and collaboration to achieve specific objectives, and person culture prioritizes individual contributions and personal autonomy. Recognizing these cultural types helps organizations understand their internal dynamics and implement strategies that align with their specific cultural orientation.

In contrast, the other options such as systems for financial reporting, formal structure, and policies governing conduct relate to organizational frameworks or regulations rather than defining the underlying cultural attributes that drive employee interactions and the overall organizational climate. Therefore, the identification of four types of cultural approaches by Handy is what effectively defines organizational culture in this context.