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The Relationship between the Managerial Philosophy of Peace Culture and Corporate Financial Performance: Mediating Effect of the Differential Cross-Cultural Management

異文化管理對和平文化經營理念與子公司財務績效中介效果

摘要


21世紀企業全球化大幅成長,MNEs利用國際經營資源,在世界各地設立生產工廠以及行銷據點,追求企業利潤極大化,但是因企業規模之擴大,如果僅為利益而缺乏和平文化經營理念,不重視企業倫理,就會造成如2001年美國能源貿易大企業「安隆」(Enron)事件以及2008年雷曼兄弟大企業的破產案,影響世界各國的經濟,企業全球化及科技發展造成環境的惡化,如果繼續忽略企業道德,勢必危害到人類生存,跨國異文化管理也面臨更複雜之不同宗教、不同民族、種族差異引起衝突問題,若未能紓解跨國異文化之問題,企業發展必遭阻礙,母國與地主國經濟亦受影響。本研究的目的是探討多國籍企業經理人持有「和平文化經營理念」的程度不同,會如何影響該企業選擇其異文化管理制度,而那一種管理制度才能提高企業的財務績效,以提供管理者改進其經營理念進而提升企業之財務績效。本研究選擇以日本、美國、台灣在泰國投資的子公司為研究對象,是因為泰國為東南亞國協的最大國,而且自2006年至2011年為止,外人在泰國直接投資總額超過1,500億美元,也是東南亞國協最多外來FDI的國家,其中最大投資國為日本,投資金額約為239億美元,其次為美國,投資金額約76億美元,再其次為台灣,投資金額為20.5億美元。由投資型態來看,日商來泰國投資項目早期大部分集中在化纖及紡織,之後逐漸移至電子電氣、石化、及與車輛有關之金屬製品、機械等。美商投資項目則主要為金融、保險、食品加工、與車輛有關之金屬機械、以及電子電氣。台商來泰國投資的除了電子、橡膠、鋼鐵及石化等投資金額較大之產業外,大部分均為傳統中小企業之製造業。

並列摘要


This study investigates the mediating effect of the ”Differential Cross-Cultural Management” on the relationship between the ”Managerial Philosophy of Peace Culture” and the ”Corporate Financial Performance” by using the evidence of the Japanese, US and Taiwanese subsidiaries in Thailand. Previous studies focus on the evidence of the subsidiaries in Taiwan and China. However, the cultural differences between Taiwan and China are not very large. Thailand is one of the largest countries in The Association of Southeast Asian Nations (ASEAN). From the year of 2006 to 2011, the amount of accumulated foreign direct investment in Thailand is more than 150 billion US dollars. Japan, US and Taiwan have been the top three countries of foreign direct investment in Thailand. However, few studies focus on identifying the relationship between the Managerial Philosophy of Peace Culture and the Corporate Financial Performance in Thailand. A questionnaire survey of managers was conducted in the Japanese, US and Taiwanese subsidiaries in Thailand from April 1, 2012 to September 30, 2012. Regression Analysis is applied to test and estimate the causal relationship between the Managerial Philosophy of Peace Culture and the Corporate Financial Performance of the subsidiaries. The Differential Cross-Cultural Management is used as a mediator of the model. The results of the survey show that the Japanese subsidiaries in Thailand use ”the third culture management”, which is a combined cultural management of the parent country and the host country. The US subsidiaries use ”the first culture management”, which is the parent cultural management. The Taiwanese subsidiaries in Thailand use ”the second culture management”, which is the host cultural management. On average, the order of the Corporate Financial Performance of the sampled subsidiaries is the Japanese, US and Taiwanese subsidiaries. The Japanese subsidiaries stress the most on the Managerial Philosophy of Peace Culture. The results suggest that multinational enterprises (MNEs) which apply the Managerial Philosophy of Peace Culture and use third cultural management can have the highest Corporate Financial Performance. Taiwanese MNEs should change their management into the third culture management to achieve better Corporate Financial Performance.

參考文獻


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