The key in closing the cultural gaps is to have committed leaders and managers. The best way to do this is to develop a picture of what the current organizational culture is and another picture of the culture the organization is striving for. The article mentions a few things to keep in mind when making this transition. One is being aware of the subcultures that exist. It may not be realistic to make all parts of the organization uniform in their beliefs, norms and values.
Divisions are different and perform different functions.
This should be addressed when looking to change culture. However, it is important that core values are maintained throughout the entire organization. This includes subcultures, geographical regions, divisions and management. Organizations also want to make sure that the developing culture fits the current organizational structure. The norms and values originally created for an organization may no longer fit what it is currently doing.