Managerial Practices and styles in Developing Countries'– The Influence of Cultural values: A Case Study on the Sultanate of Oman' is a thesis that is built on three pieces of independent research, which employed four different questionnaires. Study One in which 511 Omanis participated focused on defining cultural values: determine, describe, and analyse. Employing Schwartz values theory (1992, 1994); the results indicated that Omanis were concerned about peace, freedom from war and conflict, social justice, caring for the weak, equality, honouring parents, self restraint, discipline, and resistance to temptation. Study Two: managerial practices and styles employed the Culpan and Kucukemiroglu's Scale (1993) and Khandwalla (1995b) to collect data from 287 managers. The results obtained show managers practiced supervisory style, decision making, communication pattern, control mechanism, interdepartmental relations, and paternalistic orientation while their style was bureaucratic, authoritarian, entrepreneurial, organic, professional, and conservative. Examining the relationship between cultural values and managerial practices and styles '– based on the findings of Study One and Study Two '– Study Three concluded that cultural values had a significant and crucial impact on the performance and actions of the managers within the public and private sectors. Furthermore, the study found out that specific values, practices, and styles, work situation, and sector type were the result of the strong influence of each of the seventeen variables employed in the thesis.