The first and the foremost important perspective is the theoretical analysis, which is going to form the theoretical basis for the study of organization culture. In this arena, Barney (1986) and Bernard Arogyaswamy & Charles M. Byles (1987) are representative scholars. In the research conducted by Barney, the core values (about how to treat employees, customers, suppliers, and others) foster innovativeness and flexibility in firms. And additional, the core values are thought to lead to sustained superior financial performance when they linked with management control. As suggested by Bernard Arogyaswamy and Charles M. Byles, culture is just one of the many variables that could contribute to explaining performance. Moreover, the authors delineated organizational cultures into intracultural and extracultural whose changes are crucial to organizational functioning. In generally, the theoretical research provides us with the rigorous theoretical framework, providing theoretical basis and waiting for verified in the future study.