This is a fantastic article on what really shapes culture: Behaviours, system, and values that align to an overarching values system.
Why Great Employees Leave “Great Cultures”
Executive Summary Culture is often referred to as “the way things are done around here.” But to be useful, we need to get more specific than that. The best companies recognize that there are three elements to a culture: behaviors, systems, and practices, all guided by an overarching set of values.