A literature review revealed a lack of academic research related to cultural dynamics within organizations that influence information technology investments. The goal of this single descriptive case study of a for profit international company was to examine one area of cultural influence on investments. The aim was to gain an understanding of information technology personnel perceptions of value related to their contributions to the company's success. A theoretical based framework consisting of theories in behavioral science, organizational culture, and human capital management was used. The research questions for this study focused on information technology employee perceptions related to how profit center managers valued their contributions. Additionally, the questions focused on documented evidence reflecting human capital investments to gain an understanding of the influence the company's for profit culture may have had on their perceptions. A qualitative case study design was used along with multiple sources of information such as literature, survey responses, and corporate documents. Corporate documents consisted of training records, promotions, examples of recognition, and career opportunities. The target population was information technology cost center employees working in Western culture offices for more than 12 months. A purposive sampling procedure was used to select a sample of 22 participants to survey. The qualitative data were analyzed using categorical aggregation, pattern recognition, and triangulation. Key findings suggested that even though cost center employees perceived their services were appreciated, they felt undervalued within the profit focused culture regarding their contributions to the success of the company. This study promotes positive social change through improvements in working conditions for information technology cost center employees within a for profit organization. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]