The main objective of the paper is to present research results pertaining to cultural preferences of companies operating internationally. In addition, the study enables a diagnosis of the existing organisational culture and culture gap. The study encompassed 30 Polish companies and 250 respondents. The research results indicate that the preferred organisational culture ought to be characterised by a low communicative context, focus on surrounding environment, people focus, status based on achievements, individualism, small distance to authority, low tolerance of insecurity, and activity. The analysis of results pertaining to the culture gap indicated a shift from task focus to people focus, and a positive reinforcement in the manifestation a some values. The majority of preferred cultural values form a cultural environment favourable to internationalisation.
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