This paper focuses on cross-cultural software production and use, which is increasingly common in today’s more globalized world. A theoretical basis for analysis is developed, using concepts drawn from structuration theory. The theory is illustrated using two cross-cultural case studies. It is argued that structurational analysis provides a deeper examination of cross-cultural working and IS than is found in the current literature, which is dominated by Hofstede-type studies. In particular, the theoretical approach can be used to analyze cross-cultural conflict and contradiction, cultural heterogeneity, detailed work patterns, and the dynamic nature of culture. The paper contributes to the growing body of literature that emphasizes the essential role of cross-cultural understanding in contemporary society.