To explain resistance to international policy learning, this chapter uses both institutional and cultural theory. It uses the framework followed by the field of international management in relation to assessing the transfer of management practices within multi-national corporations (MNCs) which require an analysis of the institutional and cultural contexts of host countries when considering the transfer of managerial approaches and techniques. Although the application of the same approach to explaining policy transfer is useful, the chapter suggests that an assessment of political culture is also necessary due to the complexity of the processes that shape policy learning within government.