This paper investigates the relationship between marketing and culture in the Gulf Co-operation Council (GCC) countries and whether culture has an effect on advertising in small and medium-sized enterprises (SMEs). The study examines, with special focus on advertising, whether SMEs in GCC countries are applying (practicing) marketing principles and whether they consider the context in which advertising takes place in the surrounding culture. This raises the question who should decide on the nature of the advertisement, the owner or the advertising agency. Questions related to advertising and culture within the SME sector in GCC countries are therefore answered in this study. The research employed quantitative methods to gather and analyse data and the research strategy involved a sequential procedure with the questionnaire designed to fit the objectives of the research. Data from the survey were examined and analysed using the SNAP survey software package. Research findings indicate a major improvement in the restructuring of roles and working of SMEs with regard to marketing and advertising in the GCC is necessary. SMEs understood the importance of a marketing department either controlled by a general manager or owner who makes the overall decision.