CIMA Exam CIMAPRA19-E03-1 Topic 8 Question 60 Discussion

M is a car manufacturer in Country C. Every day, at 09.00, members of M's staff practice meditation and Tai Chi for 30 minutes, before their normal workday commences.

M's staff are paid during this time and M considers the practice to be a benefit both to staff and the company. Staff operate with high levels of efficiency and absenteeism levels are low.

The auditors of M have recommended that M stop these sessions, stating that they consider them to be a waste of time and a drain on resources.

Which of the following aspects of M's culture would the auditors recommendation impact on?