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The present study intends to appraise how the real relationship between organizational culture and process of strategic planning is in practice. Therefore, besides the bibliographical exploratory research, an in loco case study with a ski-resort, in Unites States, was carried. It has been noticed that, for the company in question, it is important the alignment of the strategy with its culture, the definition and clear disclosure of its values, as well as its culture turned to thedoi:10.5585/ijsm.v8i2.1637 fatcat:ro4rx2aa7fa2bbiqbvjsd73iwq