The Paternalistic employment relations practice was in existence in most areas now known as Nigeria before the advent of the British colonialists (Ubeku, 1993).The British colonialists replaced the Nigerian Paternalistic employment relations system with their Voluntarist employment relations system. This was done without any considerations for the differences in the socio-cultural realties of Britain and Nigeria and the differences in the socio-cultural realities of the various ethnic groups that were merged to become Nigeria. This thesis however demonstrates the importance of socio-cultural factors in the transfer. The Nigerian Paternalistic employment relations practice was based on the predominantly agricultural economy, culture and traditions which formed the basis for systems of work and reward while the British Voluntarist employment relations practice was developed based on the prevailing social, political and economic philosophy at the period of industrial revolution of the 18th and early 19th centuries in Britain. This was that of lasisez-faire, with respect for individual liberty based on the Benthamite utilitarian principle (Yesufu, 1982:31; Florence, 1957:184). As there are very few studies (if any) on comparative employment relations practice between the developed countries of the world and the developing African countries; this study relying on secondary sources of data collection and the case study methodology identified a close relationship between culture and employment relations practice in particular and management practices in general. The study concludes that it is very problematic if not impossible to device a template of employment relations practice and other management practices in one cultural area and transfer to another cultural area or areas.