"Homburg and Pflesser [2000] develop a multilayer model of market-oriented organizational culture. Following the model by Schein [1984] and framing a construct consisting of the four latent variables (1) shared basic values supporting market orientation, (2) norms for market orientation, (3) artifacts of market orientation, and. (4) market-oriented behaviors, Homburg and Pflesser [2000] provide evidence that culture influences market performance and indirectly also financial performance."