Culture provides a set of values for setting priories on what is important , and “the way things are done around here” Because of this , culture is a critical factor in the implementation of new strategy . An organization’s culture can be a major strength when there is a fit with the strategy and can be driving force in implementing a successful change. Former CEO Louis Gerstner of RJR Nabisco,Inc. (recognizing the importance of culture in his strategy to revitalize the food and tobacco giant) said, “One of the key issues is culture. We have to free up the culture from the enormous, bureaucratic, overstuffed organization became over the last few years, one that never talked about its problem.