影響子公司控制機制選擇之研究－以台灣企業為例

Abstract

本研究分別從母公司國際化發展的角度、子公司對母公司資源依賴的角度與地主國環境的角度，探討多國公司國際化程度、子公司對母公司的資源依賴程度、母公司文化、地主國文化與地主國產業環境對控制機制之選擇的影響。本研究以個案研究法，經分析六家廠商，對於母公司採用的控制機制有下述結論：(1)當母公司國際化程度較低，且海外子公司以生產為主要活動時，母公司傾向高度使用正式化控制機制；(2)當母公司國際化程度較低，且海外子公司以銷售為主要活動時，母公司傾向降低使用正式化控制機制；(3)隨母公司國際化程度的提高，母公司除了高度使用正式化控制機制外，亦傾向增加使用非正式化控制機制；(4)當子公司對母公司的資源依賴程度愈高時，母公司傾向高度使用正式化控制機制；(5)當子公司對母公司的資源依賴程度愈低時，母公司傾向增加使用非正式化控制機制；(6)當母公司文化鼓勵創新與溝通時，母公司傾向高度使用非正式化控制機制；(7)當地主國文化呈現集體主義時，多國公司傾向高度使用正式化控制機制；(8)當地主國產業競爭環境不穩定時，多國公司傾向高度使用非正式化控制機制。

This study investigates the impact of the international development of firms (i.e., internationalization), dependence of subsidiaries on parent firms (i.e., resource dependence of subsidiaries on parent firms and organizational culture), and local environments (i.e., culture and industrial environment in a host country) on the choice of control mechanisms by parent firms for subsidiaries. Through literature review and case studies of six firms headquartered in Taiwan, the study has the following findings : (1) A parent firm tends to adopt more formal control mechanisms when its levels of internationalization are low and when a subsidiary serves the role as a production site; (2) A parent firm tends to lower the adoption of formal control mechanisms, when its levels of internationalization are low and when a subsidiary serves the role as a selling unit; (3) Increasing levels of internationalization leads to the adoption of more informal control mechanisms by a parent firm, in addition to the intensive usage of formal control mechanisms; (4) When a subsidiary relies more on the headquarters for resources, a parent firm tends to adopt more formal control mechanisms; (5) When a subsidiary relies less on the headquarters for resources, a parent firm tends to increase the usage of informal control mechanisms; (6) When the organizational culture encourages innovation and communications, a parent firm tends to adopt more informal control mechanisms; (7) When the culture of a host country is characterized by collectivism, a parent firm tends to adopt more formal control mechanisms; and (8) Unstable local industrial environment leads to more usage of informal control mechanisms by a parent firm.