The fourth impediment to the establishment of profit-sharing programs is that they require a fundamental shift in corporate culture. Though most companies emphasize the importance of their human capital, top executives and shareholders still tend to view labor primarily as a cost driver, rather than a revenue driver – a view embedded in traditional and costly-to-change human-resources practices.
制定利润分享计划的第四个障碍是这需要公司文化有根本性变化。尽管大部分公司都强调人力资本的重要性，但顶层高管和股东仍倾向于将劳动力主要视为成本驱动器而非收入驱动器——这一观点已经深深嵌入传统的、改变代价十分高昂的人力资本实践中。