本研究主要探討企業在組織變革過程中，如何讓文化理念不只是停留在口號，而能慢慢成為員工日常工作中的理解與行動。研究以L公司為個案，聚焦其推動「禮物文化」的歷程，分析在高壓服務型組織中，當原有的互動方式與管理模式逐漸無法回應現場問題時，企業如何透過文化推動，重新調整組織內部的工作氛圍與人際互動。

本研究採質性個案研究法，透過深度訪談、相關文件與個案資料進行分析，並以Lewin三階段變革模型作為主要分析架構。研究發現，L公司推動文化變革的原因，並不只是制度或流程上的問題，而是與長期高壓服務情境下所累積的人際互動壓力、情緒耗損與管理困難有關。在變革過程中，L公司透過「禮物」作為共同語言，並結合主管帶動、共同經驗與日常互動，使員工重新理解工作價值與彼此關係，進而讓文化逐漸被接受與內化。

本研究認為，企業文化的形成並不是靠一次性的活動或制度要求就能完成，而是需要透過長時間的互動與實際經驗，讓文化理念變成員工聽得懂、感受得到，也能在工作中自然使用的日常語言。藉由L公司個案，本研究也進一步說明Lewin三階段變革模型在企業文化內化議題上的應用。

This study explores how corporate culture can move beyond slogans and become part of employees’ everyday understanding and actions during organizational change. Using Company L as a case, this study focuses on the company’s promotion of its “Gift Culture” and analyzes how a high-pressure service organization reshaped its internal work atmosphere and interpersonal relationships when existing patterns of interaction and management were no longer sufficient to address frontline challenges.
Adopting a qualitative case study approach, this study analyzes data from in-depth interviews, relevant documents, and case materials. Lewin’s three-stage model of change is used as the main framework. The findings show that Company L’s cultural change was not only about improving systems or work processes. More importantly, it was related to the interpersonal tension, emotional pressure, and management difficulties that had built up in a high-pressure service environment. During the change process, Company L used “gift” as a shared language and combined it with managerial guidance, shared experiences, and daily interactions. These efforts helped employees rethink the meaning of their work and their relationships with one another, and gradually allowed the culture to be accepted and internalized.
This study suggests that corporate culture cannot be built through one-time activities or formal rules alone. Instead, it needs long-term interaction and real work experiences, so that cultural ideas can become something employees understand, feel, and naturally use in their daily work. Through the case of Company L, this study also shows how Lewin’s three-stage model of change can be applied to the process of corporate culture internalization.

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