Organizational culture is a strong determinant of individual and group behavior. It affects almost all aspects of organizational life, from the way people communicate with each other and perform their work, to the types of decisions made in the company, its organizational policies and strategic considerations. Just as national culture influences people's attitudes and behaviors at the societal level, organizational culture can predict the attitudes and actions of organizational members. Knowledge of the links between organizational culture and employee attitudes is particularly important for managers attempting to implement organizational change. Employees tend to resist change for many reasons. Among these reasons are: mistrust, doubts about the need to change, fear of economic losses, fear of losing status and power. In order to reduce resistance to the lowest level and achieve employee readiness for change, management should influence the behavior, attitude and thinking of employees. Through organizational culture, i.e. its beliefs, values, expectations and norms, management can build a positive attitude of employees towards changes. This paper compared the cultural values of Malaysian and Syrian manufacturing companies, Serbian companies and companies of the Croatian ICT sector, on the basis of which it was determined what kind of value system within the organizational culture management should form in order to facilitate the implementation of changes.