The present study contributes to the literature in conceptualizing how culture changes in a cross-level setting, focusing on the micro-process of acculturation. A multiple-case study of seven Japanese Shinise firms and their environment considered from a social-constructivist perspective yields thick narratives. Cultural change is understood as a process of generative systems that constitute through the interaction of values and practices. Furthermore, cross-level culture change is conceptualized as occurring with the mediation of identification process involving sense-giving activities among the active parties.