In this conceptual study we first categorize, from existing literature, different conceptions of culture rooted in Anthropology and Sociology. We argue that these conceptions build up the logical structure of specific theoretical and empirical tools which address human/IS interactions in a cultural-based perspective. We then propose a new model of the individual’s global culture, the Spinning Top Model. We posit theoretical proposals based on this model and define a new analytical framework which can open new paths for IS research, the study of IT-related values , IT-attitudes and IT-behaviors.