UPSC Express

Yes, I agree. The structure of an organization comprises the rules and
procedures on the basis of which it is created and functions. A good structure is
necessary for better performance, but is not sufficient. Rules and procedures can
be effective only when interpreted and implemented in letter and spirit. This
cannot be mandated by the structure but is influenced by the organizational
culture.
Organisational culture refers to the common understanding among its members regarding the objectives of an organization and their role in achieving them. It is culture that determines the manner in which regulations would be interpreted, implemented or violated. In the absence of a good culture, a structure by itself would have limited value. E.g. the 42nd Constitutional amendment, which
threatened to weaken the very foundations of the Constitution, was brought about
by a negative culture in the Union leadership.
Therefore, if organisations focus on a good culture, the structure would be able to
achieve its intent in letter and spirit.