XP culture: why the twelve practices both are and are not the most significant thing

XP emphasises underlying values as well as the more visible twelve practices. We explore the relationship between practices and values from two perspectives: empirical and theoretical. We present empirical evidence that the twelve practices create a community in which the XP values are supported and sustained. We also present models of culture from other domains which suggest that an alternative set of practices can produce a community with the same underlying values. We conclude that the twelve practices are both significant and not significant.