This is a book on how cultural and structural aspects of organizations are related. Though they seem to be nested in each other, they are different phenomenon. They are two sides of thesame coin. They are mutually interdependent. They can be interrelated, but unrelated as well. We see not only those firms in which structural arrangements and cultural values are consistent but also those firms in which official structuralarrangements are conflicted with the living cultural values and norms. This book is an attempt to disclose this contradictory situation focusing on the factors that could commonly characterizeboth organizational culture and organizational structure. To make the issue more understandable, the book reports the results of an investigation from Turkish and Canadian firms.