This article was developed with the aim of analyzing which characteristics of the comparative management theory must be considered as the most coherent in studies of culture in administration. It is proposed that studies about culture, which has the influence of the comparative management theory, should be conducted by the theoretical-abstract and by the empirical approaches of this theory. This allows that the constructs researched theoretically can be enriched by knowledge of other sciences and tested empirically.
Administration; Culture; Comparative Management Theory