The cross-cultural management practices initiated by the managers of these firms are presented and evaluated. It is concluded that even if a range of such practices are available to the managers of these firms, still problems exist in the successful implementation of the relevant projects across these organizations. It has been proved that the above problem is mostly related with the lack of consistency of these strategies across the various departments of these organizations. moreover, failures have been identified in the service delivery to customers from different cultural backgrounds. These issues are analytically discussed below by referring to appropriate literature. the findings of empirical studies, where available, have been also employed in order to highlight the challenges of cross-cultural management in the tourism and hospitality industry worldwide.In the context of the attribution theory, cross-culture management is used in order to reflect the way through which people are likely to face certain situations. the above theory suggests that people tend to perceive differently each cultural framework. For instance, for certain employees engaging in an activity that aims to improve the communication with customers in a foreign market may be perceived as a justified/ normal request of the employee. other employees may be offended. Such example is provided in the study of Moran et al.. reference is made to the employee of an American firm who is asked to clean the shoes of a Japanese businessman. there is the case that the employee will consider this request as justified taking into consideration the cultural differences.