A number of comparative studies conducted during the 1990s on the culture-performance link showed that certain cultural orientations are conducive to performance (Kotter & Heskett, 1992). In their research, Xenikou and Simosi (2006) suggest that transformational qualities lead to performance exceeding expectations in organizational contexts; and cited other research conducted that has empirically demonstrated that there is a relationship between transformational leadership attributes and organizational measures of effectiveness. The study hypothesized that transformational leadership is linked to performance through its effect on organizational culture and that transformational leadership should have an indirect positive effect on performance via achievement, humanistic, and adaptive cultural orientations (Xenikou & Simosi, 2006). The results indicate that transformational leadership leads to a cultural orientation toward achievement and suggest that transformational leadership stimulates