Culture happened to be an inclusive term accommodating meanings given by different groups of people and even meaning of the residents of a particular culture. The culture comprised of three layers, the external layer of visible and tangibles, the middle layer encompassed the concepts and the inner layer incorporated the issues related to existence. These layers had been inter-related to each other and had not been found in existence exclusively. The researchers’ assumed that there is no best way in business management and variations had mainly occurred due to cultural heterogeneity across the globe. Generally, the management procedures of multinational firms had been tested with in their parent cultures and once these principles had been seen transformation in culturally diverse environment, proved highly different results. So, the researchers' true inspirations defined culture as a set of procedures used to manage communal issues and evaluate complex solutions.