Abstract
Management development should take cultural differences into account. A summary of Hofstede's classic four dimensions of dominant value patterns is given: Individualism v. Collectivism; Large v. Small Power Distance; Strong v. Weak Uncertainty Avoidance; Masculinity v. Femininity. Current Human Resource Development theories originate in the USA; McGregor's opposing Theories X and Y are both based on assumptions valid in the US but not, for instance, in South East Asia. Culturally harmonious replacements, Theory T and Theory T+, are suggested.

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