Espoused values are the principles, beliefs, and rules that an organization's management or members officially endorse. This layer of culture serves to guide employees' actions and decisions in various situations by clarifying what is considered important and appropriate within the organization.

Google

According to a model by Ostroff, Kinicki, and Tamkins (2003), organizational culture can be analyzed in three hierarchical layers. These layers range from the most visible to the most deeply embedded aspects of the culture and include observable artifacts, espoused values, and basic assumptions.

Layers of Organizational Culture

Spielman, R. M., Jenkins, W. J., & Lovett, M. D. (2020, April 22). Psychology (2nd ed.). OpenStax. https://openstax.org/books/psychology-2e/pages/1-introduction

OpenStax Psychology (2nd ed.) Textbook

As the most superficial layer of organizational culture, observable artifacts are the tangible and perceptible elements that represent underlying cultural assumptions. Examples include company symbols, specialized language or jargon, organizational stories and legends, and established practices or rituals.

Observable Artifacts in Organizational Culture

Espoused Values in Organizational Culture

Constituting the deepest layer of organizational culture, basic assumptions are the ingrained, unobservable, and unquestioned beliefs that guide behavior. These assumptions are often taken for granted by members of the organization and form the core of its culture.

Learn Before

Related