This dissertation investigates the impact of employee cultural differences on the performance of Shell in Iraq. It begins with an overview of the importance of culture in the workplace and the challenges that arise from cultural diversity, particularly within a global company like Shell. The research aims to understand the concept of cultural differences and organizational performance, investigate the impact of these differences among employees at Shell Iraq, and provide recommendations for mitigating any negative effects. The study employs a positivism philosophy, a deductive approach, and a descriptive research design. A non-probability sampling technique was used to survey 200 employees of Shell Plc. Data was collected using primary data collection techniques and analyzed using quantitative methods, including correlation and regression analyses. The findings indicate a strong association between organizational policies, tradition, employee beliefs, morale, and organizational performance, suggesting that cultural differences significantly impact the company. The dissertation includes a literature review covering factors affecting cultural differences, theories of cultural differences, and Hofstede’s cultural dimensions, followed by a detailed methodology section outlining the research design, sampling, and data analysis techniques. The results are presented and discussed, leading to conclusions and recommendations for Shell Iraq to manage and leverage its diverse workforce effectively. The research concludes that employee cultural differences have a significant impact on organizational performance within Shell Iraq.