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The article analyzes various perspectives on the formation of corporate culture. The purpose of the article is to review foreign scientific research in the context of the formation of corporate culture in military organizations. Among the analyzed sources are both fundamental works and works of modern authors describing the current state of affairs in the armed forces of Western countries. To achieve the defined goal and fulfill the tasks, theoretical research methods were applied – analysis, synthesis, generalization of scientific sources, in which the definitions of “corporate culture” and “organizational culture” were determined and the state of their formation in the armed forces of different countries was described. The results of research. It is observed that foreign researchers often conflate the concepts of “corporate culture” and “organizational culture”. The majority of scholars focus their studies on organizational culture, with leadership recognized as one of the most influential factors shaping it. Furthermore, the development of corporate culture is closely intertwined with societal and military unit traditions. National, historical, religious, racial, social, and gender characteristics contribute to the establishment of distinct sets of norms and traditions that serve as the foundation for the corporate culture within the armed forces. The entrenched corporate culture among officers influences their career choices, often mirroring those of their parents. However, researchers caution against the emergence of castes within military organizations, as this phenomenon can lead to the degradation of the armed forces. Emphasizing the significance of military training institutions, the article underscores their role in shaping an effective corporate culture among officers by instilling the foundational principles that guide their future activities and worldview. It has been observed that there are several common classifications of the concept of “corporate culture”. However, they can be condensed into two primary models: flexible and hierarchical. The hierarchical model delineates the roles of each participant, the extent of their responsibilities, and the modes of interaction among them. Conversely, the flexible model underscores the capacity for scalability, adaptation, and rapid response to changes in external conditions. Additionally, some researchers highlight that such changes may yield both negative repercussions for corporate culture and offer new opportunities for its development. Historical experience demonstrates that the corporate culture of officers is subject to ongoing evolution. Specifically, the widespread integration of modern information and communication technologies in military affairs is already reshaping both the battlefield and intra-unit relations. The analyzed publications in foreign sources indicate that most researchers identify the concepts of “organizational culture” and “corporate culture” and mostly use the first term. Many studies point to differences in the corporate culture of different countries and different eras, as well as military branches. Therefore, national traditions and certain features inherent in national armies determine the rules that shape corporate culture. It is noticeable that considerable attention is paid to the analysis of threats that exist or may arise in the future. At the same time, the authors offer their own recommendations that would prevent the development of negative effects. Conclusions. The main factor that would contribute to the increase in the effectiveness of the formation of an effective corporate culture is considered to be training in higher education institutions during the training of future officers as well as military training and training during service. Also, most researchers point to the importance of adapting to the changing conditions of the external environment, both for officers and for their corporate culture in general.