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On a compare´ les valeurs de 132 organisations, 77 australiennes et 55 ame´ricaines, apparie´es selonla branche industrielle. Un logiciel d’analyse de contenu a recense´ les re´fe´rences aux valeurs dansles rapports annuels des anne´es 1986 a` 1990. On a compare´ les fre´quences des re´fe´rences a`neuf valeurs graĉe a` l’analyse de re´gression multiple et a` l’analyse en clusters, ce qui a permis declasser chaque organisation dans l’une de quatre cate´gories the´oriques de´finies par leur profil oustructure de valeurs: Elite, Leadership, Me´ritocratique et Colle´giale (Kabanoff, 1991). Lesorganisations de type me´ritocratique caracte´risent davantage les organisations ame´ricaines que lesorganisations australiennes, tandis que l’inverse est vrai pour les organisations de type e´litiste.SeventysevenAustralian and 55 US organisations matched by industry were compared in terms oftheir espoused values by using computeraidedcontent analysis to count the value references in theirannual reports for the years 1986–1990. Frequencies of reference to nine values were compared usingmultiple regression and cluster analysis, which assigned organisations to one of four theoreticallyspecified organisational types based on their value structures or profiles—Elite, Leadership,Meritocratic, and Collegial (Kabanoff, 1991). Meritocratictypeorganisations were more prevalentamong US than Australian organisations, while the opposite was true for Elitetypeorganisations.
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