Samenvatting

The article indicates how companies may prepare for and deal with cultural differences. Because the research base is still rather limited an overall perspective may not be realised. After discussing definitions and concepts of culture, as well as values, cultural differences between states are discussed, illustrated by a practical example how to prepare for these differences. The focus on states may be explained from the recognition that states still are the source of political, economic and legal frameworks and hence, also the framework for doing business.