This research aims to explore the nature of organizational culture in the context of the higher education sector in Vietnam. This study hopes to enrich literature on organizational culture, the organizational culture of higher education institutions, and relevant themes in the context of Vietnam. In this research, qualitative methods and a single-case holistic type are chosen to help fulfill the purposes of this study. The findings show that in higher education institutions in Vietnam, morality, professional knowledge, and the teaching methodologies of faculty are the most important values. Additionally, hierarchical order and university rules and decisions should be respected, and faculty members are believed to be role models for students. There is also the emergence of the elements of relationships, salary, and promotion as important components of culture.