Schein describes three levels of organizational culture. Artifacts: What we see. What a newcomer, visitor, or consultant would notice (e.g., dress, physical layout, furnishings, degree of formality). Espoused values: What they say. What we would be told is the reason things are the way they are and should be (e.g., company philosophy, norms, and justifications). Underlying assumptions: What they deeply believe in and act on. Unconscious taken-for-granted beliefs about the organization and its work, purpose, people, rewards, and so on.3
