This study evaluates cultural values of mid-level managers working in manufacturing firms located in four countries to attempt to detect purposeful movements towards cultural value convergence, if any. Using Hofstede’s VSM94 questionnaire, the cultural values of managers and non-managers located in Mexico, Korea, Hong Kong, and the United States of America (USA) were calculated. These values were evaluated using T-tests, ANOVA, and Wilcoxon tests, and were graphed to illustrate the movement and convergence path of the cultural values. A trend toward convergence of cultural values among mid-level managers in four countries was detected. Survey design used mid-level manufacturing managers in four different countries. The study contributes to cross-cultural studies by triangulating results with non-managers and using large and small firms.  This study suffers from common limitations encountered when using a questionnaire to gather data, including the sample sizes and respondents’ demographics. Despite limitations, results add to this literature stream to assist future researchers in hypothesis development. The results indicate a purposeful shift in cultural values of manufacturing mid-level managers. Findings should encourage multinational firms to set up global Management Control Systems (MCS) for an efficient and effective use of resources. Samples from neglected locations were gathered, detecting convergence, suggesting that effective management may be independent from national culture, and thus be about developing best practices throughout the global organization. JEL codes: M1, M14, M16, M48, M53, M54.

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