A framework by Ben Horowitz
Culture Is a Set of Actions: Ben Horowitz on What Values Cannot Do
Ben Horowitz takes his definition of culture from the samurai. Culture is not a set of beliefs. It is a set of actions. That swap moves the work from writing values to designing rules, because a rule is something a person can obey or break today. The test he applies is simple. Name what you do every day, then name the rule that governs it.