A corporation can be also defined as an organization of people whose major aim is to strengthen their position in a market or markets. However, this definition would not be complete without pointing out the driving force which keeps corporations cooperating and achieving their planned goals. It is worth noticing that people come together in such organizations for a number of factors, such as employment, social status, the goods and services offered by a company and social development which it provides. To be more precise they work together because they share exactly the same culture which they, in turn, develop and transform for other generations. The subject-matter of this paper is to prove that corporations as all other human groups have their own culture which is not only the accumulated material and non-material treasury of all employees’ creation but also a phenomenon developed and transformed for next generations.