Abstract: | This paper examines the main theoretical frameworks for analysis comparative cultural attitudes. A critical discussion of the work by Kluckhohn Strodtbeck, Hofstede and Trompenaars leads to a new theoretical approach for study the national cultural attitudes and norms of behaviour. A methodology based on research is designed to compare the 'internalized' norms of behaviour with 'perceived' norms. Two different but complementary techniques are applied to a sample of Polish students to investigate Polish cultural attitudes using Hofstede's dimensions. Significant discrepancy is found between what people perceive communicate in public as the 'national cultural norm', and what they have internalized cultural attitude and norm of behaviour. The findings from this exploratory research indicate that there are different levels of internalization of cultural attitudes, and respondents express different cultural values in response to different research tools. |