You must consider their "Reward & Punishment System" to find which approach they have in their organizational structure. In X state the Rewards are fully financial. In Y state the Rewards are fully spiritual. I recommend to have look at the Z approach too which is between X and Y. Also the X organizations are "Product oriented" while the Y organizations are "Employee oriented". X organizations are "Profit oriented" while the Y organizations are "Customer oriented". 

Thank you Amir. 

I believe there are many approaches that can help categorizing firms based on the strategic management. Balanced Scorecard, European Foundation for Quality Management (EFQM) excellence model, and Malcolm Baldrige Prize can help on that. 

Thank you Mahfuz

Dear Amita,

You can look at strategic orientation of a firm (see enclosed).

Bests,

Igo

Article Revisiting Miles-Snow Typology of Strategic Orientation Usin...