Researchers and practitioners acknowledge that organizational culture plays a vital role in information technology (IT) implementation and influences organizational performance. However, there has been little research in this area. We aim to address this gap in the information systems (IS) literature. Using Schein’s conceptualization of organizational culture, we analyze culture on three levels: underlying assumptions, espoused beliefs and values, and artifacts. Underlying assumptions refer to the unconscious and taken-for-granted beliefs, perceptions, thoughts and feelings that members of the organization share. Espoused beliefs and values are the espoused justifications including strategies, goals, and philosophies. Artifacts are the visible organizational structures and processes. We propose a research model that relates the culture of innovation and espoused values to IT practices and performance. Using a survey method, we plan to test the relationships among these constructs. We believe this study presents a significant step toward a better understanding of embedded values and assumptions that influence IT practices and performance.