The subject of this paper is to investigate the attitudes of owners and top managers of national organizations from different business sectors on how to increase the chances of the organization becoming competitive by raising the level at which the idea of corporate culture is realized. The paper starts from the assumption that the corporate culture depends on the context in which the organization operates and as such significantly affects performance. Each organization forms its own image in its organizational environment based on the strategy of quality of products and services it provides, the principles of behavior, and the moral principles of employees. Since it affects business performance and attitudes towards work, the corporate culture must be designed to be adapted to each work group. The results of the research show that depending on the decision makers in the organization and the management style, there are significant differences in the organizations in terms of the level at which the idea of corporate culture in the organization is realized. Hypothetical-deductive methods, analytical-deductive and comparative methods, explanatory methods, historical, and statistical-descriptive methods were used in the research.