This dissertation will discuss the theories of exponents of the philosophy of dialogue. Through that it shall establish the basis to reflect entrepreneurial leadership action. The goal is to find an approach for the development of a dialogical leadership culture. The empirical part shall examine on what basis, in correlation with a dialogical leadership style, subjective assumptions are made by managers in their leadership action who work in inpatient nursing services. Furthermore, it shall address the question of how those subjective assumptions can be considered and utilized towards establishing future dialogically oriented leadership cultures and the development of coinciding management personnel. It shall also debate the question to what extent the philosophy of dialogue includes theoretical concepts which can be used to describe a leadership culture. The intellectual approach of Martin Bubers is especially taken into consideration. Based on these theoretical grounds, the attempt shall be made to develop the basic intention of a dialogical leadership culture which will appropriately justify a didactical concept for the development of management personnel in nursing services.