The article discusses the issue of the relationship between the role of managers and overcoming cultural differences in international enterprises. The study is of a theoretical and empirical nature. It includes a review of the literature and presents the results of the qualitative research, such as in-depth individual interviews with managers of selected international companies located in Poland, Germany, China and Indonesia. The research results show that the managerial staff plays an important role in bridging cultural differences in international enterprises by skillfully developing intercultural competences. A modern manager should have not only developed intercultural competences, but also motivate others to communicate with representatives of different cultural backgrounds
