Within the organizations the managerial culture has a powerful impact over the development of human resources potential and directing it to the achievement of the organizational objectives.

      This paper deals with the identification of the main functions that the managerial culture has within organizations, helping managers to better understand and use the characteristics of this important organizational phenomenon.

      In leading the organizations, the managers need a clear strategy, based on attractive vision that reflects the strong beliefs and values of its components and that is able to meet the stakeholders demands. There is a strong connection between the managerial vision and managerial culture that will be reflected in the way that its functions are performend and, finally, in the organization’s evolution.

      Keywords: managerial culture, organizational cultures, values, stakeholders, performances