Abstract This article explains #Cultural_Dimensions_Theory in plain language for students while keeping the rigour expected of a scholarly review. The theory, developed by Geert #Hofstede from a large survey of employees working for one multinational company, proposes that the values held by people in different countries can be compared along a small number of measurable scales. The best known of these are #power_distance, #individualism versus #collectivism, and #uncertainty