Finally, a line of research has been developed which has emphasised the organisation’s cultural and anthropological aspects as part of its control system, either as an internal variable that conditions the behaviour of individuals, their relationships and their motivation, or else as a metaphor, in other words an ideology that must be transmitted and communicated to individuals. All of these research trends view culture as a key factor in ensuring the efficiency of control systems, since this variable contributes to the identification of the individuals with the organisation’s objectives, thus facilitating their achievement. Likewise, we have succeeded in proving that.