In recent years, the effect of individual attitudes over organizations' productivity has gained momemtum. Hence, managers have focused their efforts on consolidating a baseline of universal practices to promote better performance. The purpose of this work is to study whether organizational culture plays a mediating role in the relationship with high performance practices and affective commitment, distinguishing between the practices that managers state their companies implement and those perceived by employees. Structural equations were used in a sample of 601 individuals and 50 human resources directors working for Colombian SMEs. Findings do not allow establishing that the practices conveyed by managers have a positive effect on affective commitment, while those practices perceived by employees do have a positive impact, corroborating the mediating role of organizational culture. These findings remark the importance of measuring employees' perception towards implemented practices and provide managers with key considerations about how to increase affective commitment. This research consolidates a group of practices that will later allow comparing results in different business contexts. In addition, it echoes the need to develop longitudinal research studies in order to broaden the analysis of attitudes and their importance for business performance.