The field of cross-cultural or comparative management is in an early stage of its scientific

development because it identifies differences across culture. There is some confusion regarding
relationship of culture and management practices.
Myers stages of industrial development tends to follow convergence hypotheses
(management practices around the world ultimately converge and all the firms and
managers practice a single management system) which means universalism.
Winston Oberg says opposite to that Cultural differences from one country to another
are more significant than many writers now appear to recognize. So no universalism
claim here.
According to George England country and/or culture did make a significant difference in
many of the variables studied. Out of 14 research studies, 11 proved his statement.
According to Negandhi It is a well-established fact that different cultures possess
different organizational norms and behavior standards and that they recognize these as
legitimate forms of influence"
Conclusion: The role of culture is not fixed.
Why this is so?
Reasons:

Vague definitions of culture.

Methodological difficulties
Reporting to have a culture free context are actually national studies.