Research in escalating commitment has shown that escalation situations are primarily a function of psychological traits such as self-justification and risk propensity. However, the extent to which these factors affect decision making is dependent upon a number of variables which include the situation, the level of commitment, and the cultural norms involved. No studies to date examine the relationship between escalating commitment and cultural values. The purpose of this paper is to extend the work on escalating commitment by examining it from an international perspective. Research propositions explore cultural values and their impact on the escalation of commitment process.