**Abstract**

During the COVID 2019 outbreak countries in the world reacted to the epidemic situation differently. These discrepancies were based on the cultural differences and the reactions of public sector to deal organizationally and financially with these negative externalities, which can damage also tourism businesses. In this book chapter has been explained the differences in the reactions of Eastern cultures and Western cultures and their hierarchical approach to the decision-making process. The methodological approach to this book chapter and its content is based on the use of concepts rooted in the studies of applied models of crisis management and the application of several case studies from Europe, Asia and North America, where has been discussed the preparedness of public sector to bear a risk and to act effectively during COVID-19 outbreak. A discussion comprises cultural differences and their impact on health situation and the role of media as well as the organizational learning culture.

**Keywords:** cultural differences, crisis management, organizational learning, pandemic situation of COVID-19, tourism
