Due to the vague nature of the concept of culture (cf. Nünning 2009; Reckwitz 2004, Baecker 2003), the definition of school culture as well as the empirical research on school culture turn out to be problematic. Thus, differing theoretical concepts of school and school culture imply different perspectives of observation (cf. Luhmann 1985), which in turn shape an empirical study. School culture can only be analyzed when the principles of the description of culture are clear. Then, a relation between different approaches of how to observe culture can be described. Thus, the search for a theoretical and empirical perspective on school culture begins with a systematic examination of different understandings of culture. Therefore, possibilities of how culture can be defined theoretically (cf. Scheunpflug/Franz/Stadler-Altmann 2012) are outlined. Additionally, it is illustrated how the concept can be used for empirical analyses. Based on this depiction, two studies are presented in order to reflect the conception of school culture. It becomes apparent how school shapes its members’ conception of culture. Likewise, it becomes evident how schools are influenced by the definition of school-culture of its members. These reflections are finally discussed in the context of the international debate about school culture.