This conceptual research paper suggests that police culture might be a determinant of the extent of strategy implementation. Strategy implementation is important because failure to carry out strategy can cause lost opportunities and leave police officers reluctant to do strategic planning. Lack of implementation creates problems in maintaining priorities and reaching organizational goals. Yet, strategy implementation suffers from a general lack of academic attention. This paper contributes to the strategy implementation literature by developing a research model to study the implementation of police intelligence strategy in the context of police culture. The main emphasis is on the core element values as they are important in discussions of organization culture. A total of 18 police personnel values were applied, which all represented cultural dimensions of potential importance to law enforcement performance. Characteristics of each of the 18 factors examined were drawn out in order to systematically introduce the research variables. Figures and references