Which of the following entities offers the most resistance in the implementation of change?

Question

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Values are deeply ingrained beliefs and principles held by individuals and organizations that guide their behaviors and decision-making processes. They are often deeply rooted and may offer strong resistance to change as individuals and organizations may be unwilling to compromise on their values. Products, rules, and customers may also offer resistance to change, but values are likely to be the most impactful.

Which of the Following Entities Offers the Most Resistance in the Implementation