Dill pided the whole theoretical system of corporation culture into 5 parts – the corporation environment, business values, corporation heroes, cultural ritual and cultural network.

Corporation environment refers to the corporation character, the business direction, the external environment and the corporation social image etc. It often determines the behavior of corporation.

Business value refers to the common understanding of the internal members in a corporation to a certain event or a certain behavior. Values are the core of corporation culture. The unity of values makes the corporation members have a unified standard in the judgment of their own behavior.