This study provides theoretical analysis for the applicability of the SECI model in cross-cultural contexts. The model was produced in 1995 by Nonaka and Takeuchi for creating knowledge in organisations through four processes: socialisation, externalisation, combination and internalisation. The SECI model has become widely accepted by scholars and widely quoted in approaches to classifying, creating, documenting, sharing and transferring knowledge, from a knowledge management perspective. However, Glisby & Holden (2003) criticised the universal applicability of this model and noted that each of the four modes of SECI is strongly interpreted in reference to their embeddedness in traditional Japanese values and management practices in comparison to Western culture. Weir and Hutchings (2005) concurred with Glisby and Holden that SECI does not have universal application. However, Weir and Hutchings controversially suggested that some elements of the SECI model have application in the Arab world and China. In contrast, Andreeva and Ikhilchik (2010) criticised the claim that the SECI model is not universal and argued that the four modes of SECI model apply in Russian context. However, their argument was also controversial when they noted considerable differences between Japanese and Russian cultures and management practices in comparison to the similarities. Recently, Haag et al. (2010) considered the effects of two of Hofstede's culture dimensions on SECI processes and suggested also that not all SECI processes reflect traditional Japanese values. The authors argued that Japanese companies focus more on tacit knowledge which is related to the socialisation mode, while the western companies focus more on explicit knowledge which is related to combination process. It was clear that not all SECI' modes are applicable in the same culture as some of them were widely spread while some were not. Therefore, it is concluded that not all SECI processes reflect traditional Japanese values, but they should be adapted in order to be successfully applied in different contexts. Being aware of culture and its impact on knowledge creation and the application of SECI will enrich the insight of an organisation into their knowledge creation and the processes involved in it.