In The Innovator's Dilemma, Clayton Christensen says that values and processes are much, much harder to change than resources. You can fire people, move people, buy new computers, and make sure everyone has a plenty of pens, but getting the organization to work differently is very, very difficult.

A recent Wired article talks about efforts to transform NASA:

In the land of rocket science, where numbers count for everything and hunches are scorned, two men are on a mission more difficult than plugging a hole in the space shuttle.

They're trying to make NASA's shuttle program a warmer, fuzzier place by recrafting the culture that doomed Columbia, and Challenger before that.