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Presents the results of an international marketing research, in which they integrate culture with manifestation of values, trust, and commitment as vital components of business‐to‐business relationships. Analyses trust, relationship commitment, and values in the context of business relationships in two former Yugoslav markets, Serbia and Croatia. The results from a survey of over 400 large‐ and medium‐sized companies show that Serbian firms evaluate trust and relationship commitment as more important than Croatian companies. Differences in evaluations of values, trust, and commitment for business‐to‐business relationships are explained as outcomes of culture and market situations. These findings provide companies with action menus of potential advantages to pursue for maintaining and developing business relationships.

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