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Economic Analysis: Theory and Practice
 

Formation of unified approaches to the management of organizational values: the opinion of Russian business and employees

ISSUE 1, JANUARY 2026

Received: 26 November 2025

Accepted: 18 December 2025

Available online: 29 January 2026

Subject Heading: BUSINESS PERFORMANCE

JEL Classification: D22, D23, P27, P41, P47

Pages: 119-136

https://doi.org/10.24891/baewqu

Svetlana Yu. PATUTINA Corresponding author, Ural State University of Economics, Yekaterinburg, Russian Federation
patutina@usue.ru

https://orcid.org/0000-0002-5881-0159

Vladislav V. KAMSKII Ural State University of Economics, Yekaterinburg, Russian Federation
vvk@list.ru

ORCID id: not available

Irina V. SADKOVA Ural State University of Economics, Yekaterinburg, Russian Federation
i.v.sadkova@usue.ru

https://orcid.org/0009-0005-4579-8743

Subject. Aspects of organizational values and corporate culture, coordination of positions of management and employees, management and efficiency.
Objectives. Identify and describe modern approaches to the formation and harmonization of organizational values, as well as demonstrate the impact of consistency of corporate values on the effectiveness of employees and organizations.
Methods. The tools of empirical (observation, measurement, comparison) and theoretical (analysis, synthesis, modeling, induction, deduction) research methods are used.
Results. The issues of systematic management of organizational values, including their integration into all aspects of the company's activities, regular audit and verification of compliance with the real behavior of employees, personal behavior of management, constant involvement of employees, as well as the adaptation of values to changes in the external and internal environment of the company, are investigated. The main directions and their characteristics have been developed for the formation of a system of organizational values that affect the company's performance.
Conclusions. A systematic approach is needed to identify, implement, and continuously monitor organizational values that have a significant impact on organizational effectiveness.

Keywords: organizational values, corporate culture, coordination of positions of management and employees, value management

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