ABSTRACT. Hofstede et al. find shared perceptions of daily practices to be the core of an organization's culture. Schein holds that organizational culture is a pattern of shared basic assumptions that the group learned as it solved its problems of external adaptation and integral integration. Johnson and Goetz stress that executives with a good enough understanding of security risks can make informed, risk-based decisions and actually sign off on accepting the risks a decision brings with it. Newberry and Pallot claim that New Zealand's new public management (NPM) financial management reforms were widely hailed as ground-breaking.