This paper examines the longevity of foreign entries, focusing on the impact of cultural barriers and learning processes. The authors develop hypotheses related to the mode of entry (start-ups vs. acquisitions) and ownership structure (wholly owned vs. joint ventures) in relation to cultural distance. Using data from 225 entries by 13 Dutch firms from 1966 onwards, the study tests these hypotheses within a framework of organizational learning. Key findings include: 1. **Cultural Barriers and Longevity**: The presence of cultural barriers punctuates an organization's learning. Cultural distance is a significant factor in foreign entry, especially when it involves another firm, requiring 'double-layered acculturation' (acquisitions and joint ventures). The longevity of acquisitions is positively influenced by prior entries in the same country. 2. **Learning and Longevity**: Firms that expand abroad acquire knowledge about foreign cultures, which reduces the odds of subsequent ventures being aborted prematurely. The longevity of foreign entries is positively related to prior foreign expansion experiences, particularly in the case of double-layered acculturation (acquisitions and joint ventures). 3. **Locational Paths of Learning**: Firms benefit more from previous expansion experiences in the same country than in other countries within the same cultural block or in more proximate blocks. The strongest learning effects are associated with previous experience in the same country. The study provides new evidence supporting the Scandinavian process model of international expansion, suggesting that firms face cultural barriers when expanding internationally, learn from their previous experiences, and benefit from locational paths of learning. The findings also highlight the importance of learning in reducing cultural barriers and enhancing the success of subsequent ventures.This paper examines the longevity of foreign entries, focusing on the impact of cultural barriers and learning processes. The authors develop hypotheses related to the mode of entry (start-ups vs. acquisitions) and ownership structure (wholly owned vs. joint ventures) in relation to cultural distance. Using data from 225 entries by 13 Dutch firms from 1966 onwards, the study tests these hypotheses within a framework of organizational learning. Key findings include: 1. **Cultural Barriers and Longevity**: The presence of cultural barriers punctuates an organization's learning. Cultural distance is a significant factor in foreign entry, especially when it involves another firm, requiring 'double-layered acculturation' (acquisitions and joint ventures). The longevity of acquisitions is positively influenced by prior entries in the same country. 2. **Learning and Longevity**: Firms that expand abroad acquire knowledge about foreign cultures, which reduces the odds of subsequent ventures being aborted prematurely. The longevity of foreign entries is positively related to prior foreign expansion experiences, particularly in the case of double-layered acculturation (acquisitions and joint ventures). 3. **Locational Paths of Learning**: Firms benefit more from previous expansion experiences in the same country than in other countries within the same cultural block or in more proximate blocks. The strongest learning effects are associated with previous experience in the same country. The study provides new evidence supporting the Scandinavian process model of international expansion, suggesting that firms face cultural barriers when expanding internationally, learn from their previous experiences, and benefit from locational paths of learning. The findings also highlight the importance of learning in reducing cultural barriers and enhancing the success of subsequent ventures.