Although many studies have investigated relationships between Information Communication Technologies (ICT) and organizations, few studies have conducted international comparisons on the theme, and even fewer have focused on national culture in their analytical framework. This research clarifies the role national culture plays in shaping the emergent relationship between ICT and the organizations. I review in this article a number of previous studies on this theme, comparative studies between Japanese and British firms in particular National culture has been less fully examined in previous studies on ICT and organization, but my analysis suggests the necessity of a detailed examination of the concept in a cross-national comparisons.