ACCA Certification Practice Test 2026 – All-in-One Guide to Secure Your Chartered Success!

Schein’s model of organizational culture identifies three levels: artifacts, espoused values, and underlying assumptions. Espoused values are the explicitly stated values and norms that are preferred by an organization. They represent how the organization wants to be perceived and can include formal statements of values or strategic objectives.

Understanding espoused values is crucial as they serve as a guide for members within the organization and influence behavior, decision-making, and the overall work environment. This level provides insight into the company’s beliefs and aspirations, and it helps establish a sense of identity among employees.

The other options, while related to organizational behavior, do not fit within Schein's framework of culture levels. "Task" refers to the specific work or activities employees engage in, "Control systems" pertain to the processes and structures designed to monitor and guide performance, and "Rituals and routines" could be seen as part of the artifacts-level culture but do not encapsulate the values and norms that espoused values represent.