The concept of organizational culture has been a popular issue since 1980. Also, the study of cultural issues have been linked increasingly with organizational analysis. Since then, cultural studies have been researched tremendously and many researchers started examining the correlation between culture and corporate performance (Pettigrew, 1979; Pfeffer, 1981; Smircich, 1983). The past research findings have been proved that cultural factors not only provide rational explanations for corporate performance for good or bad but also they are surely an important managerial instrument for managers to improve their organizational effectiveness, as well. The methodology of this research is a case study of an IT industry. The research is conducted by a qualitative method of a one-by-one interview to discover the relationship between cultures and performance within an organization. The purpose is to investigate how culture affects performance and what factors would be most significantly to enhance its performance. From the research results, the cultural factors that trigger the corporate performance are those elements including leadership, culture values, staff, behavior, training, motivation, and cultural communication. That refers to an organizational symbolism such as legends, stories, myth, and ritual. Furthermore, the relation between the leadership and culture is somehow like a two-sided coin, which means a leader of an organization represents its culture and ideas; the organizational culture in return reflects the leader¡¦s core values, as well. Managers, therefore, attempt to let all members fit into its particular culture over managerial policy and human resources strategy to increase corporate effectiveness. As the result reveals, people are considered as the most important intellectual capital for the corporate, but the critical factor for it to be successful is culture.