The paper addresses culture as an issue that has been only partly addressed in the existing Information Systems / Information Technology (IS/IT) literature on outsourcing. It examines culture exclusively in relation to IS/IT global outsourcing (GLOS). In doing so, it identifies research issues in the study of culture in IS/IT GLOS that indicate a need to examine the emergent culture in outsourcing relationships. It then proceeds to explain the appropriateness of using a cultural systems perspective to study emergent IS/IT GLOS culture and proposes a model that incorporates concepts from the normative literature on systems. The paper addresses culture in terms of changeability and dynamism, and it contributes to the body of research that emphasizes cross-cultural issues and their importance in IS/IT projects. Addressing culture as emergent, it focuses on understanding that culture in a GLOS relationship emerges and is therefore different from the cultures expressed by the organizations in the pre-relationship period. The cultural perspective discussed in the paper supports in-depth understanding of the IS/IT GLOS culture and facilitates understanding of its role in the effectiveness and efficiency of GLOS relationships.