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Argues that cultural influences may not only affect a professional’s implicit concept of what constitutes effective practice, but may also affect researchers’ explicit theories. Suggests that this means that many HRD practices, processes, procedures and language are specific to cultures. Explores some of the reasons underlying the increasing importance placed on cultural issues by multinational companies, touching on a number of theoretical and epistemological debates. Draws no firm conclusions but attempts to locate various positions and boundaries on the universalism‐relativism continuum.

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