It is a well-known fact that business organization develops a particular work practice and management altitude, which relied, their shared values, aspirations and goals. A workforce is made up of people with diverse values and aspirations; the organization is expected to recognize these values. The more the organization accept these values, the higher the morale and productivity of the employee. This is easier when member of this organization are drawn from the same ethnic configuration. The culture of people which constitute the organization, would which to express their diverse values and expected that such to be respected. Culture constitutes the spiritual consciousness of people and it is deep rooted in their daily lives and they will give their best to those who will make them grow and allow them retain their basic core values. However, in any organization there are power bases and corporate culture are influenced by the culture of that power base. In most organizations in Nigeria, the culture of the host community and country at large determines how work is done. The study discovered that management practices are influenced by culture, the cultural orientation of the company’s management determines the management practice they adopt. It is the management responsibility to cause its workforce to stretch in other to align to the culture being practice by the organization. In the light of the above, this study employs a descriptive survey method in analyzing the impact of culture in organizational performance. Primary and secondary source of data were employed. Questionnaires were developed and distributed to the stall of the NBC for a First hand information and chi-square were used to analyse the data and recommendations were made.