The cultural variation of economic activity is wide and multidimensional. In my presentation I will refer to the analyses of the culture of capitalism provided by Alfons Trompenaars and Charles Hampden-Turner. According to them there are seven processes and related dilemmas which are important in analyzing the construction of a cultural system of economy. I will focus only on one of them, universalism {ITALIC versus} particularism. Using the database of Trompenaars and Hampden-Turner I will show how this dilemma was solved by managers from different European countries. That will be starting point for my analysis of universalism-particularism attitudes of respondents of European Social Survey (ESS). I will be particularly interested in verification of hypothesis on the place of Poland on the mosaic of European cultures of capitalism.

PACS numbers: 89.65.--s