In La logique de l’honneur, Philippe d’Iribarne makes a comparison of three firms: French, Dutch and American, which carry out the same production with almost identical equipment in different places. The close observation of the most concrete aspects of the functioning of each factory and its management allowed isolating for each country:
- a specific way of linking the individual to the group
- a specific way of separating good from evil, legitimate from illegitimate, what one respects and what one despises.
The field of organization, of the rules and procedures, appears closely linked to this cultural universe.