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題名：子公司策略角色、異文化管理和經營績效關係之研究
作者：林建廷
作者(外文)：Chien-Ting Lin
校院名稱：中國文化大學
系所名稱：國際企業管理研究所
指導教授：林彩梅
學位類別：博士
出版日期：2008
主題關鍵詞：績效；策略；文化；關係；角色；子公司策略角色；異文化管理；經營績效；strategic role of subsidiary；cross-cultural managementstrategic role of subsidiary；cross-cultural management；operational
原始連結：連回原系統網址new window
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本研究為建構完整的子公司管理控制系統，透過實證探討以下研究目的：1. 子公司策略角色、異文化管理和經營績效間之關係。2.不同的異文化管理制度和子公司策略角色是否會產生不同的經營績效。3. 『母公司對子公司的資源承諾程度』和『子公司對地主國資源的依賴程度』二架構是否更適合說明台商海外子公司策略角色的配適。4. 比較分析子公司在中國大陸和東南亞採行異文化管理之差異。
根據主題適合性，本研究以我國企業赴中國大陸及東南亞各國投資的子公司為研究對象，有效問卷155份，有效問卷回收率為31%；並以ANOVA、徑路及迴歸分析檢測本研究假設。
實證結果發現，1.子公司的經營績效會因異文化管理制度和策略角色類型的不同而有所差異；2. 不論投資在中國大陸或東南亞地區均認為採行「第三文化管理」最重要。在理論意涵上，本研究將異文化管理應用於建構子公司策略角色與經營績效間之關係的釐清與解釋，可補充子公司策略角色對經營績效關係的知識本體。就實務建議，子公司應配合所取得的資源優勢，隨時調整策略以予因應才能提高其經營績效。
This empirical study intends to construct a management control system for subsidi-aries, and to investigate the following research objectives: (1) the underlying relation-ship among cross-cultural management and two constructs that form strategic role of a subsidiary: “a parent company’s resource commitment level to its subsidiaries” and “a subsidiary’s resource dependency to its host country”; (2) the relationship between cross-cultural management and performance, and whether different cross-cultural man-agement results different performance; (3) the relationship among performance and the constructs forming a subsidiary’s strategic role: “a parent company’s resource commit-ment level to its subsidiaries” and “a subsidiary’s resource dependency to its host coun-try”, and whether different strategic role of a subsidiary results different performance; (4) whether the frameworks of “a parent company’s resource commitment level to its sub-sidiaries” and “a subsidiary’s resource dependency to its host country” are more suitable for explaining appropriateness of strategic-role assignment of oversea subsidiaries of Taiwanese enterprises; (5) and comparatively analyzing the difference in cross-cultural management between oversea subsidiaries of Taiwanese enterprises in Mainland China and Southeast Asia.
In the study, oversea subsidiaries of Taiwanese enterprises in Mainland China and Southeast Asia were the subjects. 500 questionnaires were distributed in total, and 155 questionnaires were valid for data analysis, with a response rate of 31%. ANOVA, Path Analysis, and Regression Analysis were used for validating the hypothesis.
Research findings are stated as below: (1) “a parent company’s resource commit-ment level to its subsidiaries” is higher, its subsidiaries are more likely to adopt parental cultural management; (2) “a subsidiary’s resource dependency to its host country” is higher, it is more likely to adopt subsidiary cultural management; (3) there is a signifi-cant differentiation in performance among subsidiaries with different strategic roles; (4) performance of subsidiaries vary due to differences in cross-cultural management; (5) it is the most important for investment in Mainland China or Southeast Asia to adopt “mix-cultural management”.
As for the theoretical implication, this study applies cross-cultural management in clarification and explanation of the relationship between strategic-role of subsidiaries and performance. As for the practical implication, subsidiaries should adjust its strate-gies in coordination to its gained resource advantages, in order to enhance its perform-ance.
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