Culture, if viewed in a broad sense, includes both material and spiritual means of human activity, which are created by a person. The material and spiritual realities created by human creative labour are called artefacts, that is, artificially created. Thus, artefacts of materialistic or spiritual values are not natural in origin, but are conceived and created by an individual as a social by-product. Although he/she uses them as the source for practical objectives, societal behaviour of the given culture acts in accordance with laws of human nature. On closer examination, it turns out that a person belongs to the class of artefacts (Lee, Howe, & Kreiser, 2019). On the one hand, it arose as a result of the evolution of nature, has a natural origin, lives and acts as a material being, and on the other hand, it is a spiritual and social being, lives and acts as a creator, carrier and consumer of spiritual values, which nature itself is not able to create. A person is a product not only of nature but also of culture. He/she is not so much a biological being, as a social one, and his/her nature is not so much material as spiritual. The essence of a person includes the qualities and properties of both natural, material, primarily biological and physiological, and spiritual, non-material, produced by culture and intellectual work, artistic, scientific or technical creativity (Lumby & Foskett, 2016). Due to the fact that human is a spiritual and material being by nature, he/she uses both corresponding artefacts (Nyarugwe, Linnemann, Hofstede, Fogliano, & Luning, 2016). To meet material needs, he/she produces and consumes food, clothing, housing, creates equipment, materials, buildings, structures, roads. In order to meet spiritual needs, cultural aspect of a person creates artistic values, moral and aesthetic ideals, political, ideological and religious ideas, science and art. Therefore, human activity spreads through all channels of both material and spiritual culture (Striphas, 2015). That is why one can regard human as the initial system-forming factor in the development of culture (Hamamura & Xu, 2015). An individual creates and uses the world of things and the world of ideas that revolves around him/her, and its role is the role of the creator, and its place in culture is the place of the centre of the creation of artefacts, that is, the centre of culture. Thus, culture is a manifestation of human achievement. In conclusion, structural integrity is manifested in the fact that cultural values ​​correlate in a hierarchical way. They are categorised, ranked and some of them have a central and fundamental place, and others are secondary and derivative, some of them have common and total meaning, others are local and specific. Material culture is more directly and explicitly determined by the qualities and properties of natural objects, the kind of forms of matter, energy and information that are used by man as raw materials or ingredients for the creation of objects and products of human existence. The activities of any organisation cannot be carried out only on the basis of technology or management hierarchy. At the enterprise, people act and are guided by specific values, which allows them to build relationships with each other, perform rituals rooted among the gr