+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Regional Economics: Theory and Practice
 

Audit of organizational values: The key to increasing the efficiency of organizations in the Russian Federation

ISSUE 2, FEBRUARY 2026

Received: 15 October 2025

Accepted: 20 November 2025

Available online: 26 February 2026

Subject Heading: MARKETING

JEL Classification: М12, М14

Pages: 214-229

https://doi.org/10.24891/xfiuis

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

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

Aleksandra M. GRIN’KOVA Ural State University of Economics, Yekaterinburg, Russian Federation
pichurina@mail.ru

https://orcid.org/0009-0008-0688-7892

Elena S. PANFILOVA Ural State University of Economics, Yekaterinburg, Russian Federation
panfilova.es@internet.ru

https://orcid.org/0000-0002-1274-9639

Subject. Features of corporate culture development in Russia, issues of improving labor efficiency.
Objectives. Generalization of approaches to auditing the system of organizational values, development of recommendations for corporate culture development.
Methods. Tools of empirical and theoretical research were applied.
Results. A standard audit regulation for the organizational values system has been developed. The regulations provide for the identification of core values, the definition of the organization's mission, the evaluation of management practices and the impact of the external environment on corporate culture, and the analysis of attitudes towards clients and partners. It has been established that in many cases, the organizational values are not reflected in the official documents of companies representing various industries.
Conclusions. The financial performance of an enterprise directly depends on the quality of its organizational values.

Keywords: organizational values, corporate culture, management, efficiency, staff training

References:

  1. Stolyarov N.O. [The role of organisational culture in the development of modern company ecosystems]. Liderstvo i menedzhment, 2022, vol. 9, iss. 4, pp. 1003–1014. (In Russ.) EDN: OVQYYQ
  2. Karahan M., Bozkurt S. The Moderating Role of LMX in the Relationship between Work Values and Organizational Identification: A Cross-cultural Study. Upravlenets, 2021, vol. 12, iss. 4, pp. 28–41. (In Russ.) EDN: AMSBBJ
  3. Goncharova N.A. [The relationship between financial analysis and corporate culture: the influence of organizational values on the financial performance of an enterprise]. Problemy sotsial'no-ekonomicheskogo razvitiya Sibiri, 2024, no. 3, pp. 54–63. (In Russ.) EDN: OJJHCG
  4. Malbašić I. Through Balanced Organizational Values towards Purpose-Driven Organizations. Organizatsionnaya psikhologiya, 2020, vol. 10, iss. 4, pp. 243–251. (In Russ.) EDN: ITRPYW
  5. Ermolin A.V., Potapova M.D. [Ideas of organizational values as a motivator in a workplace choice]. Professional'nye predstavleniya, 2023, no. 1, pp. 70–78. (In Russ.) EDN: FIXNZW
  6. Pozharskaya E.L., Vasykin B.S., Deberdeev N.A. [The problem of employee organizational values in today’s economic environment]. Gorizonty ekonomiki, 2021, no. 2, pp. 66–75. (In Russ.) EDN: KIIFPT
  7. Maksimova L.N. [Influence of corporate values on the process of forming organizational culture]. Vestnik Povolzhskogo instituta upravleniya, 2024, vol. 24, iss. 4, pp. 66–72. (In Russ.) EDN: PPISBN
  8. Zankovskii A.N. Psikhologiya liderstva: ot povedencheskoi modeli k kul'turno-tsennostnoi paradigme: monografiya [The psychology of leadership: transitioning from a behavioral model to a culture-based value paradigm: a monograph]. Moscow, Institute of Psychology of Russian Academy of Sciences Publ., 2011, 296 p.
  9. Palevskaya S.A., Bobrova M.V. [Classifications of the types of corporate culture of the organization (historical aspects)]. Byulleten' Natsional'nogo nauchno-issledovatel'skogo instituta obshchestvennogo zdorov'ya imeni N.A. Semashko, 2019, no. 3-4, pp. 65–76. (In Russ.) EDN: GOAPXZ
  10. Cameron K.S., Quinn R.E. Diagnosing and Changing Organizational Culture Based on the Competing Values Framework. Reading, Massachusetts, 1999, 221 p.
  11. Schein E.H. Organizational Culture and Leadership. John Wiley & Sons Limited, 2017, 411 p.
  12. Pesha A.V., Litun A.V. [Methodology for evaluating the performance and planning HR-branding in the organization]. Kadrovik, 2021, no. 1, pp. 60–68. (In Russ.) EDN: VTUMNC
  13. Pesha A.V. [Employer value proposition – the content and value for the organizations economy]. Human Progress, 2016, vol. 2, no. 12. (In Russ.) EDN: XKQCIZ

View all articles of issue

 

ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

Journal current issue

ISSUE 2
FEBRUARY 2026

Archive

Видите ошибку в отчестве? Отключите перевод, это английская версия сайта!