Or take the way in which financial considerations may be allowed to shape the reality of an organization through the routine operation of financial information systems. Under the influence of these kinds of controls, people or organizational units, whether they be pupils in schools, patients in hospitals, or work teams in manufacturing plants, may be translated into profit centers generating costs and revenues. These systems may not be seen as culture in nature. But they definitely are. Their influence may be far more persasive than other policies and programs that are explicitly designed to create cultural change, for example, in relation to the enhancement of quality production or the empowerment of staff