AbstractOrganizational acculturation refers to the influence of parent organizational culture resulting in change of work values of local employees in foreign subsidiaries. A study of host country national middle managers in Southeast Asia explored the impact of organizational acculturation. In the first phase, the work‐related cultural values of managers employed by Swedish subsidiaries in Singapore were compared with those of a control group of managers employed by non‐Swedish companies. The second phase investigated the work values of managers in Hong Kong, Singapore, and Thailand, based on Hofstede's four cultural dimensions. The findings clearly indicated that local managers in Swedish subsidiaries had experienced organizational acculturation, as distinct Swedish values had been adopted. However, cultural change did not occur to an equal extent among the three countries nor between different cultural values. Implications of the findings for international human resource management are discussed. © 1993 John Wiley & Sons, Inc.