This thesis has been developed within a FEDER-CICYT project titled 
“The Change in the SME in the Society of the Information", and it grows up from 
previous researh, (González, 2001; Miñana, 2001; and Rodenes 2002) oriented 
to define instruments of measure of help to the self-diagnosis in three fields: the 
capacity of organizational learning (AO), the creation of value of the Information 
Technology IT, and critical factors of administration. 

This fourth research, besides approaching some integration of the 
different suitable models, and introducing some methodological and applicated 
variations, he/she incorporates a new field like it is the culture. In short, of grows 
up diverse culture models and especially of that of Hofstede (1999) to give 
place to a specific model adapted to our environment. This model, together to 
the other ones referred, it has allowed to analyze the direct and indirect effects 
on the results of the four factors, as well as the groupings with statistical 
significativity according to the approaches of the signal factors. 

It has been applied on two cooperative industries: Citríc Cooperatives 
and Rural Banks in the Comunidad Valenciana. They have been passed a 
specific questionnaire that has allowed to contrast the proposed models and 
outlined hypothesis.