Many IT scholars emphasize that for global organizations to successfully implement information technology, they must understand cultural differences. While we agree with this perspective, we argue that both organizational and national cultures play an even more significant role in shaping how information and communication systems are developed and used. This paper explores the relationship between culture and IT through four main objectives. First, it defines key concepts including culture, organizational culture, national culture, Hofstede’s cultural dimensions, and information technology. Second, it presents a well-known model of organizational culture. Third, it examines the factors that influence the transfer and implementation of IT across cultural contexts. Finally, it discusses the dynamic relationship between IT and organizational culture.