Why is it so difficult to implement Western reform programs in Asian bureaucracies? To address this question, this study explores cultural aspects of national bureaucracies. A government bureaucracy is shaped by its cultural and historical context, and this paper specifically focuses on contrasting models of government bureaucracy in the USA, Korea, and Germany. Differences between the models are explained by examining both internal operations as well as the relative relationships of the state to society. Based on this, the incompatible assumptions of Korean reformers are examined. This study is useful for developing countries engaged in Western-style bureaucratic reform.