Ben Horowitz explains the difference between culture and values

You make the point that I think a lot of people would confuse a company's values with their culture. And you're saying that culture is different than values. How so?

Yes. And I go to the Bushido, which is the way of the warrior, kind of the code of the samurai. And what the samurai said was, a culture is not a set of beliefs, it's a set of actions, which is, hence the name of the book. What you do is who you are. It's not what you tweet, it's not what you believe. It's not the values on the wall, it's what you do. That's who you. And that's why we don't call them values or they didn't call them values, they call them virtues. Because it's only a thing if you manifest it. If you believe it, it doesn't. It's nothing. If you put it on the wall, it's nothing. If you actually do it and everybody does it and you have cultural cohesion, then it's a virtue.

Makes sense.