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Hofstede’s (1984, 2001) work on work-related cultural dimensions has been regarded as a paradigm in the field of cross cultural studies. Specifically, his country classification on five work-related cultural values, power distance, uncertainty avoidance, masculinity-femininity, individualism-collectivism, and Confucian work dynamics, have been frequently cited by researchers in the past few decades. While his work has been used effectively, his data were collected 30 years ago and have become dated. By collecting data from one Eastern culture, Taiwan, and one Western Culture, the United States, this study has updated and re-examined Hofstede’s (1984, 2001) cultural dimensions in these two cultures. In addition, this study has extended Hofstede’s work by investigating occupational culture in the higher education setting. The results of this study suggested that work-related cultural values in a specific culture are not static and can be changed over time. When the political, societal, and economic environments change, people's cultural values also change. Thus, many cultural theories should be updated and re-evaluated periodically.
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