It is important that researchers in the future provide a more coherent framing of the distinctions among cultural values, and individually held values, individual difference variables and subjective norms. In addition to coherent framing, variables must be operationalized in a way which avoids the tautology of asking individuals questions about values that are expected to reﬂect cultural values for entrepreneurship, when those cultural values are hypothesized to represent aggregations of individual values. Taking a cognitive approach holds the possibility for better distinguishing between the exogenous factors (internal and external) and the processes by which these factors inﬂuence behaviour. Whether it is by examining knowledge structures (Mitchell et al. 2000), expectancies or other cognitive elements, this distinction needs to be maintained.