Abstract Based on the dialectical thinking of “Three in One” (Yi Fen Wei San in Chinese), this study proposes a theoretical interpretation on the complex relationship among cultural values, practices and their difference, and explores the relationship among these three cultural variables and earlystage entrepreneurship in particular. By employing GLOBE databank and GEM databank, it is found that both cultural values and cultural practices are useful for interpreting the crosscountry differences in earlystage entrepreneurial activities, and it is largely consistent with the crosscultural mainstream studies. Further, in general, there is a negative relationship between cultural values and cultural practices; and the results also show that the difference between cultural values and cultural practices also plays an important role in interpreting the crosscountry difference arising from earlystage entrepreneurial activities. To our best knowledge, the latter has never been discussed previously, but is very consistent with the dialectical thinking of “Three in One”.
2014, Vol. 11 
