The Transformation of organization by means of the structuring and generation of value added through knowledge, brings with himself great changes in systems of the company, being based on the innovation of the human capital. The new forms originated by a new enterprise identity (mission and vision) and beliefs shared underlying to the new structure, give by seated certain way to perceive their diverse surroundings, forms to think and to react to the same. In this process, different levels exist to refuse to the change on the part of the participants of the transformation, who vary in agreement to its external visibility and resistance. The most perceivable level is the physical manifestations as they are; acronyms, codes of clothes, permissions, myths, histories that count about the organization, published lists of values, observable rituals and ceremonies, decoration. A second deeper level exists where they are expressed values declared explicitly, that they are preferred in an organization, they are lasting belief in a conduct way or final state. It is infortunado that the aspirations are not translated automatically in the wished behavior, since the people do not do what they say. In the measurement that these values are by the collaborators or they become his behavior, it will be the reflection of the evolution level.

They are in a last layer, the basic assumptions that they underlie to the organizational culture, they are not observable and constitutes the center of the culture. They are values that are taken over the years like a fact, to the being supposed which they guide the organizational behavior, are very resistant to the change, when they adopt the cocontributor ones is inconceivable, an assumption based on incompatible values, is here where we will have to work intensely. In a transformation process the organizational culture provides to the members an identity, facilitates the collective commitment, promotes the stability of the social system, conforms the behavior helping to that the members find sense in the surroundings.