The paper argues that the development of what is known as a "sales culture" in a service organization has implications for the roles of the people involved, the control and motivation systems employed, and the internal environment of the organization. The results show perceptual relationships among these issues in a specific context (financial services firms), and offer general implica- t~ons from this to other services fums. Managers of service firms need to understand that strategy changes alone, structural changes alone, or cultural revision alone is not sufficient for success. All of these variables are intertwined and all Ulree are necessary conditions for the successful adoption of a sales culture.