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Describes the results of a two‐year research programme, part of which has been carried out in partnership with the management teams of major companies with international activities. The programme has taken a fresh look at the subject of transcultural management, both in its national and corporate manifestation, and has built on the existing models of culture to develop a novel audit system by which intercultural and intracultural diversity may be assessed and managed. The system provides opportunities for the avoidance of conflict. It may also,however, be used to provide enhanced competitive advantage through the harnessing of the considerable synergies which exist between apparently conflicting cultural opposites.

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