Values
Common values within the culture
Values look universal until you try to act on them together, and then the differences in what people actually mean by 'respect', 'fairness', or 'honesty' become impossible to ignore.
Most cultures share a vocabulary of values: honesty, loyalty, respect, fairness, freedom, responsibility. The disagreements tend to come not from having different lists, but from ranking them differently and interpreting them differently in practice. In some contexts, direct honesty takes priority over protecting someone's feelings; in others, maintaining relational harmony and saving face is the expression of respect, not its opposite. Neither approach is dishonest; they are applying different value weightings.
Values also operate at different levels: the values a community publicly endorses are not always the ones that drive day-to-day decisions, and the gap between stated and enacted values is worth noticing. Asking what a culture says it values and then watching carefully how decisions get made often tells you more than either source alone. This is as true of workplaces and organisations as it is of entire cultures.