“Culture change differs from other types of organizational change. The shared beliefs, values, and behaviors of organizational members become the target of the change process rather than solely focusing on the structures and systems within which people work. What is sought is an alignment between human resource capabilities, systems and organizational structure so as to better achieve strategic organizational objectives.”
Waterhouse, J. & Lewis, D. (2004). Communicating culture change. Public Management Review, 6(3), 353-376.