Cultures and Creativity within Hierarchical Organizations

This study examined cultural pluralism along the lines of hierarchy among eight large public accounting firms. Although no significant cultural differences among the different functional units (auditing, tax, and management consulting) of the firms were found, culture was found to be related to hierarchical level. Specifically, top level managers (partners) perceived the culture of their organization as significantly more innovative and supportive than did individuals at lower hierarchical levels (managers/supervisors and senior/staff accountants). Creativity was not affected by culture.