西门子的组织结构也是一个分行业结构，分为六个行业：IT解决方案、医疗保健、能源、金融服务和投资。这六个部门是进一步细分为十四个师（小，2009）。西门子的文化是一种高绩效的团队文化，在这里，员工对业务绩效的贡献被认为是“高绩效文化是西门子的工作方式，它涉及到每个人”（《时代》100, 2007）。另一方面，三星相信有创意的企业文化。在这里，人们的价值和西门子文化一样重要，除了有更多的灵活性。此外，技术驱动的做法是支持的内部工作文化的一部分，作为高级工程师Hyun Sook Kim三星说“我们相信，一个富有创造力的企业文化也从新技术、新应用的探索。”（三星，2009，第19页）
The Organizational structure of Siemens is also a divisional structure operating in six segments of Industry, IT solutions, health care, energy, financial services and investments. These six divisions are further subdivided into fourteen divisions (Toomey, 2009). The culture of Siemens is a high performance team culture where the contribution of employees at all levels towards business performance is considered, “high performance culture is the way of working at Siemens and it involves everyone” (The Times 100, 2007). Samsung on the other hand believes in a creative corporate culture. Here people are valued just as much as in the Siemens culture, excepting that there is more flexibility. In addition, technology-driven practices are supported as part of the internal work culture as the senior engineer Hyun-Sook Kim of Samsung states “We believe that a creative corporate culture grows from the quest for new technologies and application.” (Samsung, 2009, p.19)
Advantages and Disadvantages
Both Samsung and Siemens have a divisional organizational structure. Both the companies do not have a very tall hierarchy, in fact in the case of Siemens it is more of a lat structure. The advantages of the divisional flat structure of hierarchy are that there is an increased span of control. It allows for excellent team focus on product development or services that will directly support major strategic objectives. Demands for resources can be easily met as the managerial divisions are directly connected to the President or Vice president. However Siemens in having a flat structure might not have an established chain of custody COC. This could undermine manager and in turn might impact the motivation that managers would provide towards teams to improve their teamwork.
Impact of the relationship between Organization’s Structure and Culture on Business Performance
Siemens has a mix of task culture and person culture as noted in their report (The Times 100, 2007). Siemens expects its employees to be fully involved in the business and in doing so it adopts people culture. Samsung also has a people oriented culture.