Understanding the characteristics of culture helps us to better comprehend cultural differences, interact with other cultures, and become better global citizens. Cultural factors play a crucial role in shaping the attitudes, beliefs, and behaviors of audiences and have a direct impact on how advertisements are perceived and accepted. Therefore, this study can fill existing gaps and provide practical solutions in this area

This research is a qualitative, applied, and exploratory study. The research method employed is inductive, with a qualitative approach grounded in grounded theory. Participants in the research included experts, university professors, and experienced marketing and advertising professionals. Purposive sampling was used, and in-depth interviews were conducted with 12 individuals to reach theoretical saturation and refinement.from the interviews, 346 primary codes, 262 secondary codes, 19 categories, and 42 concepts were identified and coded using MAXQDA software. According to the results, the causal factors, intervening conditions, contextual conditions, the core phenomenon, strategies, and consequences. Ultimately, a model of cultural factors influencing the acceptance of advertisements by target audiences in social commerce was extracted.